What question did this study set out to answer?

This study aims to explore the factors influencing premature signoff and underreporting of audit time.

Quality Control, Premature Signoff, and Underreporting of Time: Some Empirical Findings.

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Case study examines how factors influence premature signoff and underreporting in audits, suggesting significant implications for audit standards.

This study aims to explore the factors influencing premature signoff and underreporting of audit time.
Case approach to assess five factors impacting audit behavior: quality control standards, time pressure, CPA firm size, perceived necessity of audit steps, perceived materiality of budget overruns.
Comparison of responses between Big Eight and Non-Big Eight CPA firms.
Evaluation of perceived necessity regarding audit step completion.
Non-Big Eight respondents reported a higher likelihood of premature signoff compared to Big Eight respondents.
Audit steps deemed unnecessary are more frequently signed off prematurely than necessary steps.
Limited effects observed for time pressure and materiality of budget overruns; quality control standards had no observable impact.

Margheim et al. (1986) studied this question.

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Case study examines how factors influence premature signoff and underreporting in audits, suggesting significant implications for audit standards.