Abstract
In this study, the organisational behaviour comprises of individual factors and industrial psychology literatures provide the basis for the developing and testing an individual factors’ model over dysfunctional audit behaviour. Using a path analysis for direct and indirect effects, survey results from the registered Audit Managers generally support the explanatory model. Overall, the results indicate that auditors who are more accepting dysfunctional behaviour tend to possess an external locus of control and exhibit higher turnover intentions. The results can be useful in the operational and management control mechanism of human and social developments relating to dysfunctional behaviour issues.
Document Type
Conference Proceeding
School
School of Business and Law
RAS ID
22372
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.
Additional Information
Paper presented at the International Conference on Corporate Governance and Strategic Management (ICGSM) 2014.
Publisher
Elsevier
Comments
Paino, H., Ismail, Z., & Smith, M. (2014). Modelling dysfunctional behaviour: Individual factors and ethical financial decision. Procedia-Social and Behavioral Sciences, 145, 116-128. Available here