volume 32, issue 2, P215-231 2017
DOI: 10.1108/maj-09-2016-1446
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Rabih Nehme

Abstract: Purpose The purpose of this paper is to investigate factors leading to dysfunctional behavior. The role of auditors has been under scrutiny during recent accounting scandals. Auditors, among other parties, are sometimes to be blamed as a result of economic crisis periods. The paper highlights certain auditors’ behavior leading to dysfunctional acts. Design/methodology/approach The survey of this paper is made up of statements extracted from the performance appraisal templates used at the Big Four firms in t…

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