ISSN: 2225-8329
Open access
The current study has been designed and implemented with the goal of examining organizational characteristics using a heuristic model that helps distinguish auditors in terms of the acceptance of dysfunctional behaviors. This conceptual model is consisted of parameters including locus of control, acceptance of dysfunctional behavior, mandatory rotation, organizational commitment and auditor performance. Data were collected using Smith's standardized questionnaire, which was validated through the use of the factor analysis as well as the viewpoints of experts. The research was a descriptive correlational study whose data were analyzed using the structural equation model. The statistical population included all audit executives (senior auditors, audit supervisors and senior audit supervisors) with the audit firms of the official auditors associations of Tehran and Shiraz (including private audit firms as well as the Audit Organization). The sampling method was the simple random sampling which covered 620 auditors. Some 250 questionnaires were distributed finally. The collected date were primarily calculated with the SPSS software and analyzed by the confirmatory factor analysis to verify proper parameters and omit poor parameters. Also, the LISREL software was employed to find the optimal path through the variables.
Alderman, C. W., Deitrick, J. W. (1982). Auditors’ perception of time budget pressures and premature sign offs: a replication and extension, Auditing: A Journal of Practice and Theory, Vol. 1 No. 2, pp. 54-68.
Andrisani, P. J., and Nestle, G. (1976). Internal-external control as a contributor to and outcome of work experience, Journal of Applied Psychology, Vol. 61 No. 1, pp. 156-65.
Brownell, P. (1995). Research Methods in Management Accounting, Coopers & Lybrand, Melbourne. Chin.
DeAngelo, L. E. (1981). Auditor size and auditor quality, Journal of Accounting and Economics, Vol. 3 No. 1, pp. 183-99.
Donnelly, D. P., Bryan, D. O., and Quirin, J. J. (2003). Auditor acceptance of dysfunctional audit behaviour: an explanatory model using personal characteristics, Behavioural Research in Accounting, Vol. 15No. 4, pp. 87-110.
Ferris, K. (1981). Organizational commitment and performance in a professional accounting firm, Accounting, Organizations and Society, Vol. 8 No. 4, pp. 1-11.
Frucot, V., and Shearon, W. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction”, The Accounting Review, Vol. 66 No. 3,
pp. 80-99.
Gable, M., and Dangello, F. (1994). Locus of control, Machiavellianism, and managerial job performance, The Journal of Psychology, Vol. 128 No. 2, pp. 599-608.
Hyatt, I., and Prawitt, D. (2001). Does congruence between audit structure and auditors’ locus ofcontrol affect job performance?, The Accounting Review, Vol. 76 No. 2, pp. 263-74.
Kinicki, A. J., and Vecchio, R. P. (1994). Influences on the quality of supervisor-subordinate relations: the role of time-pressure, organizational commitment and locus of control, Journal of Organizational Behaviour, Vol. 15 No. 3, pp. 75-82.
Lightner, S. M., Adams, S. J., and Lightner, K. M. (1982). The influence of situational, ethical and expectancy theory variables on accountants’ underreporting behaviour, Auditing: A Journal of Practice and Theory, Vol. 2 No. 1, pp. 1-12.
Malone, C. F., and Roberts, R. W. (1996). Factors associated with the incidence of reduced audit quality behaviours, Auditing: A Journal of Practice and Theory, Vol. 15 No. 2, pp. 49-64.
Mowday, R. T., Steers, R. M., and Porter, R. M. (1979). The measurement of organizational commitment, Journal of Vocational Behaviour, Vol. 14 No. 2, pp. 224-7.
Mudrack, P. E. (1989). Machiavellianism and locus of control: a meta-analytic review, The Journal of Social Psychology, Vol. 130 No. 2, pp. 125-6.
Paino, H., Ismail, Z., and Smith, M. (2012). Dysfunctional audit behaviour: an exploratory study in Malaysia, Asian Review of Accounting, Vol. 18 No. 2, pp. 162-73.
Randall, D. (1990). The consequences of organizational commitment methodological investigation, Journal of Organisational Behavior, Vol. 11 No. 1, pp. 361-78.
Shapeero, M., Koh, H. C., and Killough, L. N. (2003). Under-reporting and premature sign-off in public accounting firm, Managerial Accounting Journal, Vol. 18 No s 6/7, pp. 478-89.
Smith, R. (1995). Under-reporting of time: an analysis of current tax practices, Journal of Applied Business Research, Vol. 11 No. 1, pp. 39-45.
In-Text Citation: (Ghorbanpour et al., 2014)
To Cite this Article: Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014). Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model. International Journal of Academic Research in Accounting Finance and Management Sciences. 4(1), 56 – 70.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode