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

被引：3

作者：

Buchheit, Steve ^{[1
]}

Pasewark, William R. ^{[1
]}

Strawser, Jerry R. ^{[2
]}

机构：

[1] Texas Tech Univ, Area Accounting, Lubbock, TX 79409 USA

[2] Texas A&M Univ, College Stn, TX USA

来源：

ADVANCES IN ACCOUNTING | 2006年 / 22卷

关键词：

D O I：

10.1016/S0882-6110(06)22003-0

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：45 / 66

页数：22

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