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Auditor acceptance of dysfunctional behaviour

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  • 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
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    References listed on IDEAS

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    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.
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    Cited by:

    1. 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.
    2. 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.
    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.

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