میثم لک زایی

Objectives: This study aims to examine the moderating role of time budget pressure in the relationship between professional commitment and underreporting of audit time. Methodology/Design/Approach: The research employs a descriptive-correlational design and is classified as a cross-sectional survey. Data were collected via a questionnaire. The statistical population comprises all employed auditors, with a sample size of 243 individuals. Hypotheses were tested using regression analysis with SPSS software version 22. Findings: The results reveal a significant negative relationship between professional commitment and underreporting of audit time. Additionally, time budget pressure moderates this relationship, influencing the extent to which professional commitment affects underreporting. Innovation: This study contributes to the auditing literature by highlighting the interactive effect of time budget pressure on the link between auditors’ professional commitment and their reporting behavior. The findings provide practical insights for audit firms seeking to manage audit quality and ethical practices under budget constraints.