EVIDENCE FROM AUDITORS ABOUT THE CAUSES OF INACCURATE BUDGETS: DO CLIENTS CAUSE BUDGET OVERRUNS? Book

abstract

• The goal of this study is to identify primary drivers of audit budget inaccuracy. Our results show a positive association between using the budget for evaluative purposes and favorable (or less unfavorable) budget variances. In addition, despite the fact that our sample is comprised of continuing audit engagements, weak client controls and relatively uncooperative clients have the greatest impact on unfavorable budget variances. Our results suggest audit budgets insufficiently accommodate client-controlled factors. 2006 Elsevier Ltd. All rights reserved.

authors

• Strawser, Jerry

author list (cited authors)

• Buchheit, S., Pasewark, W. R., & Strawser, J. R.

citation count

• 4

complete list of authors

• Buchheit, Steve||Pasewark, William R||Strawser, Jerry R

publication date

• January 2006

publisher

• Elsevier  Publisher

keywords

• 35 Commerce, Management, Tourism And Services
• 3501 Accounting, Auditing And Accountability

Digital Object Identifier (DOI)

• 10.1016/S0882-6110(06)22003-0

International Standard Book Number (ISBN) 10

• 0762313609

International Standard Book Number (ISBN) 13

• 9780762313600

start page

• 45

end page

• 66

volume

• 22

URL

• http://dx.doi.org/10.1016/s0882-6110(06)22003-0