Citation
(2014), "2013 Awards for Excellence", Journal of Applied Accounting Research, Vol. 15 No. 1. https://doi.org/10.1108/JAAR-05-2014-001
Publisher
:Emerald Group Publishing Limited
2013 Awards for Excellence
Article Type: 2013 Awards for Excellence From: Journal of Applied Accounting Research, Volume 15, Issue 1.
The following article was selected for this year's Outstanding Paper Award for Journal of Applied Accounting Research
"Auditor acceptance of dysfunctional behaviour: an explanatory model using individual factors"
Halil Paino
Faculty of Accountancy, Universiti Teknologi Mara, Pahang, Malaysia
Malcolm Smith
School of Accounting, Finance and Economics, Edith Cowan University, Joondalup, Australia
Zubaidah Ismail
School of Accounting, Finance and Economics, Edith Cowan University, Joondalup, Australia
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.
Keywords Auditing, Auditors, Dysfunctional audit behaviour, Employee performance, Individual behaviour, Locus of control, Malaysia,
Organization commitment, Turnover intentions
www.emeraldinsight.com/10.1108/09675421211231907
This article originally appeared in Volume 13 Number 1, 2012,Journal of Applied Accounting Research
The following articles were selected for this year's Highly Commended Award
"Developments in tax e-filing: practical views from the coalface"
Andy Lymer, Ann Hansford and Katy Pilkington
This article originally appeared in Volume 13 Number 3, 2012, Journal of Applied Accounting Research
"The role of corporate governance in earnings management: experience from US banks"
Stergios Leventis and Panagiotis Dimitropoulos
This article originally appeared in Volume 13 Number 2, 2012, Journal of Applied Accounting Research
"Voluntary corporate governance disclosures by post-Apartheid South African corporations"
Collins G. Ntim, Kwaku K. Opong, Jo Danbolt and Dennis A. Thomas
This article originally appeared in Volume 13 Number 2, 2012,Journal of Applied Accounting Research