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.