Research co-authored by Associate Professor Ifeoma Udeh and 黑料不打烊 alumna Naomy Thiombiano was published in the Managerial Auditing Journal.
Ifeoma Udeh, associate professor of accounting in the Martha and Spencer Love School of Business, and Naomy Thiombiano 鈥19, an MBA candidate at the International University of Japan, propose a solution for minimizing auditors鈥 underreporting of time in an article published in the Managerial Auditing Journal.
In 鈥溾 the authors examine the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting. Their study shows a RTUP reduces time underreporting, especially when TBP is high.
Since research shows firm culture affects the dysfunctional behavior of time underreporting, the authors recommend 鈥渇irms influence the culture around time reporting through an upfront communication of a use policy.鈥
Udeh joined the 黑料不打烊 faculty in 2015 after earning her Ph.D. in Accounting from the Virginia Commonwealth University. Her professional experience includes roles in auditing.
Thiombiano graduated from 黑料不打烊 in 2019 with a degree in accounting. During her time at 黑料不打烊, she was involved in Residence Life, 黑料不打烊 Phoenix Pals, 黑料不打烊 Gospel Choir and the President鈥檚 Student Leadership Advisory Council. She is currently a Japan International Cooperation Agency African Business Education Initiative Scholar in the International University of Japan鈥檚 MBA program as part of the Japan-Global Development program.
The Managerial Auditing Journal exams current research and practice in auditing and assurance (internal and external; financial and non-financial).