The Relationships Between Senior Auditor Budget Participation, Job Structuring, Job Consideration And Staff Auditor Time Budget Pressure

Abstract

This study employs a two-person model to examine relationships between senior auditor behaviors and staff auditor time budget pressure (TBP). Specifically, the study examined the relationships between staff auditor TBP and (1) senior participation in the audit budgeting process, (2) senior structuring of staff auditor's job tasks, and (3) senior consideration of staff auditors. Senior audi- tor subjects were asked to indicate the extent of their audit budget participation on a specific audit while the staff auditor subjects were asked to respond to questions indicating the extent of senior job structuring and consideration on that same audit. Both senior and staff auditors were asked to indicate their perceptions of the staff auditor TBP on the specified audit. Surprisingly, the results showed no correlation between senior and staff auditors' perceptions of the extent of the TBP faced by the staff auditors on the specified audits. Specifically, greater senior budgetary partici- pation was associated with higher staff auditor TBP perceptions (i.e., positive association) while, on the other hand, senior auditors perceived staff auditors as having less TBP when there was greater senior budgetary participation (i.e., negative association). Finally, less senior job structuring of the staff auditor’s job tasks was found to be associated with greater staff auditor TBP (i.e., negative association) while only mixed evidence of an association between senior auditor consideration and staff auditor TBP was found.