Modelling attitudes towards dysfunctional audit behavior using firm factors
Abstract
The current study develops and tests a theoretical model built from the audit firm’s factors. The model identifies budget emphasis, leadership behavior structure and leadership behavior consideration and effectiveness of audit review as antecedents of attitudes towards Dysfunctional audit behavior (DAB). Path analysis based on a partial least square technique indicates that the survey results from 225 audit managers support the theoretical model. The findings produced consistent evidence that it is contextual variables, such as leadership behavior structure and effectiveness of audit review, that lead to undesirable behavior and not the emphasis on meeting budgets.
RAS ID
45110
Document Type
Journal Article
Date of Publication
2019
Volume
9
Issue
2
Funding Information
Universiti Teknologi MARA Ministry of Higher Education, Malaysia
School
School of Business and Law
Copyright
subscription content
Publisher
Society for Alliance, Fidelity and Advancement (SAFA)
Comments
Paino, H., Ismail, Z., Smith, M., & Omar, N. (2019). Modelling attitudes towards dysfunctional audit behavior using firm factors. International Journal of Business & Management Science, 9(2), 159-170. http://www.safaworld.org/IJBMS/v9n2.htm