TIME CONSTRAINT, CLIENT PRESSURE AND AUDIT QUALITY
Abstract
Audit quality is mandatory in an audit because various stakeholders rely on an audit report to make informed decisions. Therefore, this study examined the influence of time constraints and client pressure on audit quality. The research design used was the cross-sectional survey, and the study population were auditors in practice in Nigeria. The subjective non-probability sampling method was applied to select 200 auditors in practice. The inferential method (PPMC) was used to analyze the data collected from the respondents via the questionnaire. The results showed that both time constraint and client pressure have a significant influence on audit quality at significance values of 0.000 and 0.000 and a negative correlation value of 0.367 and 0.529. The recommendations made by the study are that when faced with time constraints, the auditor should prioritize tasks and also focus on high-risk areas to ensure that critical audit procedures are completed within the time allotted; the use of efficient audit tools as well as technology for process streamlining, manual effort reduction, and improving productivity; auditors should Maintain professional skepticism, as well as independence in order to avoid compromise; and audit committee involvement should be employed to provide an extra layer of support and oversight in client pressure management. The study concludes that time constraints and client pressure have a significant negative correlation with audits.
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Time constraints,, client pressure, audit quality, professional accountantsDownloads
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Copyright (c) 2025 Edori D S, Igweagbara, Gladday (Ph. D, FCA)
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