文章基本信息

标题：Organizational and professional commitment on dysfunctional audit behaviour
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作者：Halil Paino ; Azlan Thani ; Syed Isk 等
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2012
卷号：6
期号：4
页码：1434-1440
DOI：10.5897/AJBM11.1974
语种：English
出版社：Academic Journals
摘要：Dysfunctional audit behaviour is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to dysfunctional audit behavior. Organizational commitment and professional commitment were examined as antecedents of attitudes toward dysfunctional audit behaviour. A path analysis from a partial least squares (PLS) approach was employed based on survey results from 225 Audit Managers in Malaysia. The findings produced evidence to show that organizational commitment was a significant predictor of dysfunctional audit behaviour. The results of the study should impact auditing procedures, hiring, training and promotion decisions, and help to minimize the occurrence and acceptance of dysfunctional audit behaviour. The study is significant, in that, it provides a timely response to regulators concerned about the impairment of audit quality.
关键词：Dysfunctional audit behaviour; organizational commitment; professional commitment