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Personal Factors That Influence Audit Manager’s Risk Behaviour

Author

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  • Ionescu Iancu Octavian

    () (Academy of Economic Studies, Bucharest)

  • Turlea Eugeniu

    () (Academy of Economic Studies, Bucharest)

Abstract

Risk is a fundamental concept in audit as well as in the business world at large. Yet, little is known about the personal factors that might influence the risk attitude of a decision maker. The business decision makers are usually faced with a degree of uncertainty when they have to assess risk and make decisions. This paper examines risk behaviour from an audit firm manager perspective and from an academic perspective. The emphasis is on the managerial risk behaviour in business decision making. The research objective is to identify the extent to which personal factors like gender and age are determinants of risk behaviour. It is discovered that the issue of establishing the determinants of risk behaviour has been debated by many authors but no conclusive theory is currently accepted.

Suggested Citation

  • Ionescu Iancu Octavian & Turlea Eugeniu, 2011. "Personal Factors That Influence Audit Manager’s Risk Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1020-1022, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1020-1022
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    More about this item

    Keywords

    risk behaviour; decision making; audit; manager.;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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