IDEAS home Printed from https://ideas.repec.org/a/eme/jaarpp/v13y2012i1p37-55.html
   My bibliography  Save this article

Auditor acceptance of dysfunctional behaviour

Author

Listed:
  • Halil Paino
  • Malcolm Smith
  • Zubaidah Ismail

Abstract

Purpose - The purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB). Dysfunctional behaviour and staff turnover are associated with decreased audit quality, and is characterised as premature sign‐off, gathering of insufficient evidence, accepting of weak client explanation, altering or replacing the audit procedures, and under‐reporting of time, and have negative effects on the auditing profession. In this study the organizational behaviour and industrial psychology literatures provide the basis for the development and testing of an individual factors’ model of DAB. Design/methodology/approach - Using path analysis for direct and indirect effects, survey results from registered Audit Managers are used to provide support for an explanatory model. Findings - Overall, results indicate that auditors who are more accepting of dysfunctional behaviour tend to possess an external locus of control and exhibit higher turnover intentions. Originality/value - These results suggest that individual factors play a role in identifying those who are more accepting of dysfunctional behaviour. The results can be useful in the operational and management control mechanism of human and social developments relating to dysfunctional behaviour issues.

Suggested Citation

  • Halil Paino & Malcolm Smith & Zubaidah Ismail, 2012. "Auditor acceptance of dysfunctional behaviour," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 37-55, May.
    • Handle: RePEc:eme:jaarpp:v:13:y:2012:i:1:p:37-55
    DOI: 10.1108/09675421211231907
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09675421211231907/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09675421211231907/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09675421211231907?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ferris, Kenneth R., 1981. "Organizational commitment and performance in a professional accounting firm," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 317-325, October.
    2. Halil Paino & Zubaidah Ismail & Malcolm Smith, 2010. "Dysfunctional audit behaviour: an exploratory study in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 162-173, July.
    3. Scandura, T. A. & Viator, R. E., 1994. "Mentoring in public accounting firms: An analysis of mentor-protege relationships, mentorship functions, and protege turnover intentions," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 717-734, November.
    4. Otley, David T. & Pierce, Bernard J., 1995. "The control problem in public accounting firms: An empirical study of the impact of leadership style," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 405-420, July.
    5. Ferris, Kenneth R. & Larcker, David F., 1983. "Explanatory variables of auditor performance in a large public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 8(1), pages 1-11, February.
    6. Aranya, N. & Pollock, J. & Amernic, J., 1981. "An examination of professional commitment in public accounting," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 271-280, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
    2. Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2021. "Investigating factors that influence Malaysian auditors’ ethical sensitivity," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 37(3), pages 406-421, June.
    3. Razana Juhaida Johari & Nordayana Sri Ridzoan & Arumega Zarefar, 2019. "The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 88-106, May.
    4. Smith, Kenneth J. & Emerson, David J., 2017. "An analysis of the relation between resilience and reduced audit quality within the role stress paradigm," Advances in accounting, Elsevier, vol. 37(C), pages 1-14.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Viator, Ralph E., 2001. "The association of formal and informal public accounting mentoring with role stress and related job outcomes," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 73-93, January.
    2. Seif Obeid Al-Shbiel, 2016. "An Examination the Factors Influence on Unethical Behaviour among Jordanian external auditors: Job Satisfaction as a mediator," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 285-296, July.
    3. Iyer, Venkataraman M. & Bamber, E. Michael & Barefield, Russell M., 1997. "Identification of accounting firm alumni with their former firm: Antecedents and outcomes," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 315-336.
    4. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
    5. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    6. Yonathan Sunyoto, 2020. "Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 191-199.
    7. Jasmijn C. Bol & Cassandra Estep & Frank Moers & Mark E. Peecher, 2018. "The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development," Journal of Accounting Research, Wiley Blackwell, vol. 56(4), pages 1205-1252, September.
    8. Hendra Raza & Erlina & Prihatin Lumban Raja, 2014. "Antecedents and Consequences of Individual Performance: Analysis of Turnover Intention Model (Empirical Study of Public Accountants in Indonesia)," Journal of Economics and Behavioral Studies, AMH International, vol. 6(3), pages 169-180.
    9. Burrows, Geoff & Black, Christopher, 1998. "Profit sharing in Australian Big 6 accounting firms: An exploratory study," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 517-530.
    10. Gerald Kasigwa, 2014. "Reduced Audit Quality Behavior Scale: Exploratory and Confirmatory Analysis Based on a Sample of External Auditors in Uganda," Journal of Economics and Behavioral Studies, AMH International, vol. 6(1), pages 21-31.
    11. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
    12. Zaini Ahmad & Dennis Taylor, 2009. "Commitment to independence by internal auditors: the effects of role ambiguity and role conflict," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(9), pages 899-925, October.
    13. Carole Drucker-Godard & Thierry Fouque & Mathilde Gollety & Alice Le Flanchec, 2015. "Career Plateauing, Job Satisfaction and Commitment of Scholars in French Universities," Post-Print hal-01625213, HAL.
    14. Hall, Matthew & Smith, David, 2009. "Mentoring and turnover intentions in public accounting firms: a research note," LSE Research Online Documents on Economics 28924, London School of Economics and Political Science, LSE Library.
    15. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.
    16. Bernard H.J. Verstegen, 2011. "A socio‐economic view on management control," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 38(2), pages 114-127, January.
    17. Brennan, Niamh & Kelly, John, 2007. "A study of whistleblowing among trainee auditors," The British Accounting Review, Elsevier, vol. 39(1), pages 61-87.
    18. Lambert, Caroline & Dambrin, Claire, 2006. "La question du genre en comptabilité : analyses théoriques et méthodologiques," HEC Research Papers Series 843, HEC Paris.
    19. Hunton, James E. & Gibson, Dana, 1999. "Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 597-618, October.
    20. Hsiang-Yu Ma & Jui-Chung Kao & Rui-Hsin Kao & Cheng-Chung Cho, 2020. "How to Shape the Employees’ Sustainable Work Attitude: The Moderating Effect of Supervisor Attitudes," Sustainability, MDPI, vol. 12(20), pages 1-27, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaarpp:v:13:y:2012:i:1:p:37-55. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.