Advanced Search
MyIDEAS: Login to save this article or follow this journal

Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model

Contents:

Author Info

  • Zahra Ghorbanpour

    ()

  • Hasan Dehghan Dehnavi

    ()

  • Forough Heyrani

    ()

Registered author(s):

    Abstract

    The current study has been designed and implemented with the goal of examining organizational characteristics using a heuristic model that helps distinguish auditors in terms of the acceptance of dysfunctional behaviors. This conceptual model is consisted of parameters including locus of control, acceptance of dysfunctional behavior, mandatory rotation, organizational commitment and auditor performance. Data were collected using Smith's standardized questionnaire, which was validated through the use of the factor analysis as well as the viewpoints of experts. The research was a descriptive correlational study whose data were analyzed using the structural equation model. The statistical population included all audit executives (senior auditors, audit supervisors and senior audit supervisors) with the audit firms of the official auditors associations of Tehran and Shiraz (including private audit firms as well as the Audit Organization). The sampling method was the simple random sampling which covered 620 auditors. Some 250 questionnaires were distributed finally. The collected date were primarily calculated with the SPSS software and analyzed by the confirmatory factor analysis to verify proper parameters and omit poor parameters. Also, the LISREL software was employed to find the optimal path through the variables.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hrmars.com/hrmars_papers/Article_05_Examination_of_Auditor_Acceptance.pdf
    Download Restriction: no

    File URL: http://hrmars.com/hrmars_papers/Article_05_Examination_of_Auditor_Acceptance.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 4 (2014)
    Issue (Month): 1 (January)
    Pages: 41-51

    as in new window
    Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:41-51

    Contact details of provider:
    Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal

    Related research

    Keywords: Dysfunctional behavior; organizational commitment; auditor performance; mandatory rotation; heuristic model regression; quoted companies in stock exchange;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:41-51. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam).

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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