Dysfunctional Audit Behaviors: An Exploratory Study in Pakistan

Khan, Sadaf; Panatik, Siti Aisyah; Saat, Maisarah Mohamed

doi:10.19026/rjaset.9.2624

Cited by 5 publications

(12 citation statements)

References 46 publications

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“…Professional skepticism is the important audit nature which is intrinsic to the audit process and provide a basis for detecting fraud (Khan et al, 2015). Professional skepticism was measured using several indicators developed by (Hurt, 2010), namely: Interrogative, careful attitude in making decisions, the existence of curiosity, interpersonal understanding, self-confidence, and the auditor's belief.…”

Section: Methods Of Researchmentioning

confidence: 99%

Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior

2019

RJFA

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Section: Methods Of Researchmentioning

confidence: 99%

Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior

2019

RJFA

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“…Some previous studies (Sweeney and Pierce, 2004;Bedard, et.al, 2008;Paul, et.al, 2003) as cited in Khan et al (2015) explained the term of dysfunctional audit behaviour in several definition: the action that brings negative consequences for the firm, auditor itself, and entire profession, done intentionally; anti -social behaviour; improper verification in sampling method and acceptance of questionable evidence by auditors. For example, auditor may agree with the doubtful evidence or select the wrong sample test while performing the audit test (Allen & Lee, 2002 as cited in Khan, 2015). This kind of mistakes may be done by the auditors who do not understand the demand of their work, or may be caused by their incompetence (Donnely, 2002 a s cited in Khan, 2015).…”

Section: Dysfunctional Audit Behaviourmentioning

confidence: 99%

“…For example, auditor may agree with the doubtful evidence or select the wrong sample test while performing the audit test (Allen & Lee, 2002 as cited in Khan, 2015). This kind of mistakes may be done by the auditors who do not understand the demand of their work, or may be caused by their incompetence (Donnely, 2002 a s cited in Khan, 2015). Another previous studies (Nor, 2011; Baldachinno, 2016) as cited in Umar, et.al.…”

Section: Dysfunctional Audit Behaviourmentioning

confidence: 99%

“…(2017) explained that dysfunctional audit behaviour that could result on audit failure occur when auditor hard to identify material misstatement in their clients' financial statement. Sweeney and Pierce (2004) as cited in Khan (2015) stated that when the auditors compromise regarding the reliability of audit evidence, dysfunctional audit behaviour take the form of action during that process. Furthermore, study by Khan (2015) used two form of dysfunctional audit behaviour: premature sign -off (PMSO) and underreporting of time (URT).…”

Section: Dysfunctional Audit Behaviourmentioning

confidence: 99%

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Effects of Organizational–Professional Conflict and Auditor Burnout on Dysfunctional Audit Behaviour

Iswari

2020

HOLISTICA – Journal of Business and Public Administration

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Auditors are expected to provide a good quality in auditing performance. However, in practice, some conditions may impair the auditors’ professional behaviour. The conflict between professional and organizational values that may occur during the auditing process may become a dilemma for the auditor as a professional. This condition eventually can make the auditor to have a dysfunctional behaviour in performing audit. Some studies showed that the phenomenon of dysfunctional audit behaviour is also correlated to the job burnout the auditor experiences in performing the audit fieldwork. This study, in turn, examined the effects of organizational – professional conflict (OPC) and auditor burnout on dysfunctional audit behaviour. It was hypothesized that both OPC and auditor burnout have the positive effects on dysfunctional audit behaviour. Data collection in this study was performed by distributing the questionnaires through the survey method sent to the respondents, i.e. 79 auditors working in public accounting firm using the convenience sampling technique. The results of this study indicated that job burnout, as hypothesized, had positive effect on dysfunctional audit behaviour; while the OPC had no effect on dysfunctional audit behaviour.

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“…The dysfunctional audit behavior can be characterized by several behaviors, namely premature sign-off and altering or replacing audit procedures that lead to lack of gathered evidence (gathering insufficient evidence), inaccurate audit implementation and procedures. In addition, underreporting of time (URT) can also be the cause of time pressures in the subsequent audit process (Paino, 2011(Paino, , 2014Khan, et al 2015, Syam, et al 2017.…”

Section: Introductionmentioning

confidence: 99%

The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis

Syam¹,

Djaddang²,

Mulyadi³

et al. 2020

IJFR

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This paper is intended to confirm the attributes of dysfunctional audit behavior (DAB). The attributes of dysfunctional audit behavior consist of under-reporting of time (URT), premature sign-off (PMSO), and time-budget pressure (TBP). We propose task complexity as a new attribute of dysfunctional audit behavior. The data was gathered from 367 senior auditors who work at Big-fourand Non-big four of 140 Public Accounting Firms that registered in Indonesian Public Accounting Association (IAPI). The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS3. The result of the study confirmed that the attributes of under-reporting of time (URT), positively, manifest the dysfunctional audit behavior. The attributes of premature-sign-off (PMSO), positively, manifest the dysfunctional audit behavior. The attributes of time-budget pressure (TBP), positively, manifest the dysfunctional audit behavior. The proposed factor, task complexity (TC) positively, manifests the dysfunctional audit behavior. The premature-sign-off is the most dominant factor reflecting/manifesting the dysfunctional audit behavior. The under-reporting of time (URT), premature sign-off (PMSO), time-budget pressure (TBP), and task complexity (TC) can be used as the predictor of dysfunctional auditor behavior (DAB). The higher the incidence of their attributes, the higher the potential incidence of dysfunctional audit behavior is.

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Dysfunctional Audit Behaviors: An Exploratory Study in Pakistan

Cited by 5 publications

References 46 publications

Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior

Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior

Effects of Organizational–Professional Conflict and Auditor Burnout on Dysfunctional Audit Behaviour

The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis

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