Document Type

Conference Proceeding

Publication Title

Procedia- Social and Behavioral Sciences

Publisher

Elsevier

School

School of Business and Law

RAS ID

22372

Comments

Originally published as: Paino, H., Ismail, Z., & Smith, M. (2014). Modelling dysfunctional behaviour: Individual factors and ethical financial decision. Procedia-Social and Behavioral Sciences, 145, 116-128. Original publication available here

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.

Additional Information

Paper presented at the International Conference on Corporate Governance and Strategic Management (ICGSM) 2014.

DOI

10.1016/j.sbspro.2014.06.018

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.

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