Impairment of Audit Quality

ISBN-13: 9783838375649 / Angielski / Miękka / 2010 / 240 str.

Halil Paino;Prof M Smith;Dr Z Ismail

Opis

Dysfunctional behaviour refers to the violation of control system rules and procedures (Jaworski and Young, 1992). Hartmann (2000) contends that dysfunctional behaviour is not just an irrational human tendency, but rather reactions that can be rationally expected in response to controls and processes. The extent to which such controls are perceived to impact on performance, evaluation and rewards, is also viewed as having an impact on managerial stress and tension, thus leading to potential dysfunctional behaviour.The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This book seeks to identify the incidence of Dysfunctional Audit Behaviours and Audit Quality Reduction Behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness.The study provides basic empirical evidence of a potentially serious risk of dysfunctional behaviours that may impair audit quality.

O autorze

Dr Halil Paino is a senior lecturer at Faculty of Accountancy, Universiti Teknologi MARA Pahang Campus, Malaysia and also a Research Fellow of the Accounting Research Institute of Universiti Teknologi MARA, a Center of Excellence registered with the Ministry of Higher Education, Malaysia. He is also a Chartered Accountant (Malaysia).