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.

Document Type

Journal Article

Date of Publication

2019

Volume

9

Issue

2

Publication Title

International Journal of Business and Management Science

Publisher

Society for Alliance, Fidelity and Advancement (SAFA)

School

School of Business and Law

RAS ID

45110

Funders

Universiti Teknologi MARA Ministry of Higher Education, Malaysia

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

Copyright

subscription content

First Page

159

Last Page

170

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