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:: year 8, Issue 30 (2016) ::
fa 2016, 8(30): 40-64 Back to browse issues page
Investigating the Determinants of Dysfunctional Auditing Behaviors
Mahdi Moradi1 , Amin Rostami *2 , Zohre Abazari3
1- Associate Professor, Department of Accounting, Faculty of Economic and Administrative Sciences, Ferdowsi University of Mashhad
2- Ph.D. Student in accounting, Ferdowsi University, Mashhad, Iran
3- M.A. in auditing, Ferdowsi University, Mashhad, Iran.
Abstract:   (4486 Views)

Auditors default on Audit process can be attributed to dysfunctional audit behaviors. These behaviors have effects on audit quality and damage to professional reputation. The purpose of this paper is to investigate Factors affecting dysfunctional audit behaviors. We used a questionnaire to collect data of auditors. The statistical methods used in testing hypotheses are Correlation and multiple regression. Findings showed that external locus of control, time budget pressure and low self-rated performance assessment have a positive effect on dysfunctional audit behaviors. Also, auditors with high organizational commitment have low dysfunctional behaviors. However, there is no relation between audit turnover, powerful control system and dysfunctional audit behaviors. 

Keywords: Dysfunctional audit behaviors, Locus of control, Time budget pressure, Audit turnover, Organizational commitment.
Full-Text [PDF 927 kb]   (4391 Downloads)    
Type of Study: Research | Subject: Special
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Moradi M, Rostami A, Abazari Z. Investigating the Determinants of Dysfunctional Auditing Behaviors. fa 2016; 8 (30) :40-64
URL: http://qfaj.mobarakeh.iau.ir/article-1-665-en.html


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year 8, Issue 30 (2016) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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