sure and Risk of Error on Auditor Performance. David T. Otley dan Bernard J. Pierce, 1996 "Auditor time budget pressure: conseq uences and antecedents", Accounting, Auditing & Accountability Journal, Vol. 9 I su: 1, hlm.31 - 58 Jaworski, B.J. and Young, S.M., 1992. Dysfunctional behaviour and Management cont rol: An empirical study of marketing managers. Accounting, Organizations and Soci ety, Vol 17 No 1 : hlm 17 35. Kane, D Gregory dan Uma Velury. 2004. The role of institutional ownership in the market for auditing services: an empirical investigation. Journal of Business Res earch, Vol 57 No 9 hlm 967-983. Lowenshon, S., Johnson E.L., dan Elder J.R. 2005. Auditor Specialization and Perc eived Audit Quality, Auditee Satisfaction, and Audit Fees in the Local Governmen t Audit Market. Lpez, M Dennis. 2006. Audit Quality Differences in Audits of Federal Programs. Marxen, D E. 1990. A Behavioral Investigation of Time Budget Preparation in a Co mpetitive Audit Environment. Accounting Horizons (June) hlm 47-57.