Research co-authored by Associate Professor Ifeoma Udeh and Elon 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 ’19, an MBA candidate at the International University of Japan, propose a solution for minimizing auditors’ underreporting of time in an article published in the Managerial Auditing Journal.
In “An examination of a pragmatic approach to minimizing underreporting of time,” 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 “firms influence the culture around time reporting through an upfront communication of a use policy.”
Udeh joined the Elon 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 Elon in 2019 with a degree in accounting. During her time at Elon, she was involved in Residence Life, Elon Phoenix Pals, Elon Gospel Choir and the President’s Student Leadership Advisory Council. She is currently a Japan International Cooperation Agency African Business Education Initiative Scholar in the International University of Japan’s 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).