文章基本信息

标题：Modelling Dysfunctional Behaviour: Individual Factors and Ethical Financial Decision
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作者：Halil Paino ; Halil Paino ; Zubaidah Ismail 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：116-128
DOI：10.1016/j.sbspro.2014.06.018
语种：English
出版社：Elsevier
摘要：AbstractIn this study, the organisational behaviour comprises of individual factors and industrial psychology literatures provide the basis for the developing and testing an individual factors’ model over dysfunctional audit behaviour. Using a path analysis for direct and indirect effects, survey results from the registered Audit Managers generally support the explanatory model. Overall, the results indicate that auditors who are more accepting dysfunctional behaviour tend to possess an external locus of control and exhibit higher turnover intentions. The results can be useful in the operational and management control mechanism of human and social developments relating to dysfunctional behaviour issues.
关键词：Dysfunctional Audit Behaviour;Locus of Control;Turnover Intentions;Organisation Commitment;Employee Performance.