Date of Publication

8-26-2022

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Advisor

Jerwin B. Tubay

Defense Panel Chair

Florenz C. Tugas

Defense Panel Member

Jonathan P. Binaluyo

Abstract/Summary

This study uses a causal quantitative approach in determining which among time budget pressure, intentionality, auditor’s work history, and limited audit budget and resources affect the reporting of audit supervisors upon discovery of false sign-offs among the small and medium accounting firms in Metro Manila. This study is guided by the Theory of Planned Behavior, Retributive Justice Theory, Occupational Stress Theory, and Attribution Theory in examining if the four independent variables affect the reporting of audit supervisors, which is the dependent variable. Data is gathered by sending out questionnaires to audit supervisors in small and medium accounting firms via Google Forms. The questionnaire contains a sample audit case wherein the audit supervisors about the likelihood of them reporting the false sign-off using a 6-point likert scale. The data is then analyzed using Wilcoxon’s Signed Rank Test. A thematic analysis was also conducted for the open-ended questions that explained the reasons why the respondents would or would not opt to report the false sign-off. The results showed that time budget pressure (p-value =

Key words: false sign-off, audit quality, time budget pressure, intentionality, auditor’s work history, limited audit budget and resources, audit supervisor

Abstract Format

html

Language

English

Format

Electronic

Keywords

Auditing; Auditing, Internal; Auditors' reports

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Embargo Period

8-26-2022

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