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Article
Publication date: 20 July 2010

Halil Paino, Zubaidah Ismail and Malcolm Smith

The quality of the opinion provided by audit firms is an important determinant of their long‐term survival, but audit quality is difficult to gauge, which makes it particularly…

3038

Abstract

Purpose

The quality of the opinion provided by audit firms is an important determinant of their long‐term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence‐gathering effectiveness.

Design/methodology/approach

The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia.

Findings

The paper identifies key variables leading to dysfunctional audit behaviour.

Research limitations/implications

The paper is subject to the normal limitations associated with survey research.

Practical implications

The paper provides basic empirical evidence of a potentially serious risk of dysfunctional behaviours that may impair audit quality.

Originality/value

The paper provides empirical evidence to address the concerns of the Malaysian regulatory authorities regarding audit quality.

Details

Asian Review of Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 25 May 2012

Halil Paino, Malcolm Smith and Zubaidah Ismail

The purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB)…

2719

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.

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Article
Publication date: 6 May 2014

134

Abstract

Details

Journal of Applied Accounting Research, vol. 15 no. 1
Type: Research Article
ISSN: 0967-5426

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