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dc.contributor.authorDonnelly, David P.
dc.contributor.authorQuirin, Jeffrey J.
dc.contributor.authorO'Bryan, David
dc.date.accessioned2013-09-23T19:15:02Z
dc.date.available2013-09-23T19:15:02Z
dc.date.issued2003-02
dc.identifier.citationDavid P. Donnelly, Jeffrey J. Quirin, and David O'Bryan (2003) Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics. Behavioral Research in Accounting: February 2003, Vol. 15, No. 1, pp. 87-110.en_US
dc.identifier.issn1050-4753
dc.identifier.issn1558-8009
dc.identifier.urihttp://dx.doi.org/10.2308/bria.2003.15.1.87
dc.identifier.urihttp://hdl.handle.net/10057/6500
dc.descriptionClick on the DOI to access the article (may not be free).en_US
dc.description.abstractDysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign‐off, gathering of insufficient evidence, altering or replacing audit procedures, and underreporting of time have negative effects on the auditing profession. While recent studies suggest that dysfunctional behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies locus of control, performance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross‐organizational design and a structural equation modeling technique, survey results from 106 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to possess an external locus of control, report lower levels of self‐rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting of DB.en_US
dc.language.isoen_USen_US
dc.publisherAmerican Accounting Association
dc.relation.ispartofseriesBehavioral Research in Accounting;v.15 no.1
dc.subjectAuditen_US
dc.subjectAuditoren_US
dc.subjectDysfunctional behavioren_US
dc.subjectSurveyen_US
dc.titleAuditor acceptance of dysfunctional audit behavior: an explanatory model using auditors' personal characteristicsen_US
dc.typeArticleen_US
dc.description.versionPeer reviewed
dc.rights.holderCopyright 2003 American Accounting Association


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