Dysfunctional audit behaviors: An exploratory study in Pakistan

Abstract

This study aims to draw attention of auditing researchers and practitioners in Pakistan towards occurrences of dysfunctional audit behaviors among auditors. This is a timely and important accounting text; first, it provides comprehensible explanation of when, how and why auditors resort dysfunctional audit behavior. Second, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that may identifies emotional intelligence as moderator in the relationship between professional skepticism, under reporting of time and premature sign off behaviors. Structural Equation Modeling (SEM) will be used to analyze data. Findings will bring practical implications to researchers and audit practitioners wanting to obtain a broader understanding of the underlying determinants of dysfunctional audit behaviors.