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...