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June 15, 2026Auditing A Journal of Practice & Theory

Auditors' Perceptions of Time Budget Pressures and Premature Sign-Offs: A Replication and Extension.

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Authors

CAC. Wayne Alderman JDJames W. DeitrickThe University of Texas at Austin

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Implication

Survey examines premature sign-offs in audits, suggesting time pressures influence auditor behavior.

Key Points

The aim is to explore the prevalence of premature sign-offs in audit processes.
Surveyed audit staffs from 19 Big-Eight offices in Texas
Mailed 700 questionnaires to all audit personnel levels from partners to staff
Premature sign-offs occur in audits
Most likely during internal accounting control reviews and testing

Cite This Study

Alderman et al. (1982) studied this question.

synapsesocial.com/papers/6a2f96eca1cfeec49082820f https://doi.org/10.2308/ajpt-4682398

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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1Quality Control, Premature Signoff, and Underreporting of Time: Some Empirical Findings.1986
2Premature Signing-Off of Audit Procedures: An Analysis.1991
3An Examination of Auditors' Reporting Intentions Upon Discovery of Procedures Prematurely Signed-Off.1995 · 1 citations
4A Study of the Post-Completion Audit Practices of Large American Corporations: Experience from 1978 and 1988.1992
5An Empirical Examination of Auditors' Initial Planning Processes.1984