Research Article | OPEN ACCESS
Dysfunctional Audit Behaviors: An Exploratory Study in Pakistan
Sadaf Khan, Siti Aisyah Binti Panatik and Maisarah Binti Saat
Faculty of Management, Universiti Teknologi Malaysia, Skudai 81310, Johor Bahru, Malaysia
Research Journal of Applied Sciences, Engineering and Technology 2015 9:778-785
Received: October 10, 2014 | Accepted: January 2, 2015 | Published: March 25, 2015
Abstract
This study aims to draw attention of auditing researchers and practitioners in Pakistan towards occurrences of dysfunctional audit behaviors among auditors. This is a timely and important accounting text; first, it provides comprehensible explanation of when, how and why auditors resort dysfunctional audit behavior. Second, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that may identifies emotional intelligence as moderator in the relationship between professional skepticism, under reporting of time and premature sign off behaviors. Structural Equation Modeling (SEM) will be used to analyze data. Findings will bring practical implications to researchers and audit practitioners wanting to obtain a broader understanding of the underlying determinants of dysfunctional audit behaviors.
Keywords:
Dysfunctional audit behaviors , emotional intelligence, Pakistan , professional skepticism,
Competing interests
The authors have no competing interests.
Open Access Policy
This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.
Copyright
The authors have no competing interests.
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ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
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