The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis
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DOI: 10.5430/ijfr.v11n2p311
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References listed on IDEAS
- Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters, 2016. "Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 3-40, March.
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- Zuraidah Mohd-Sanusi, 2007. "Audit judgment performance: assessing the effect of performance incentives, effort and task complexity," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(1), pages 34-52, February.
- Agoglia, Christopher P. & Hatfield, Richard C. & Lambert, Tamara A., 2015. "Audit team time reporting: An agency theory perspective," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 1-14.
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Keywords
Dysfunctional Audit Behavior (DAB); Under-reporting of Time (URT); Premature Sign-Off (PMSO); Time-Budget Pressure (TBP); Task Complexity (TC);All these keywords.
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