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Dysfunctional audit behaviors: an exploratory study in Pakistan

Khan, Sadaf and Panatik, Siti Aisyah and Saat, Maisarah (2014) Dysfunctional audit behaviors: an exploratory study in Pakistan. In: 5th International Graduate Conference on Engineering Science & Humanity 2014 (IGCESH 2014), 19 – 21 August 2014, Universiti Teknologi Malaysia (UTM), Skudai Johor Bahru.

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Over the last three decades, interest in identifying what factors can lead dysfunctional audit behavior has proliferated. Notably, collapse of Enron (2001) and Arthur Andersen LLP, it has become common to criticize audit firms. Shockingly, recent Satyam (India's Enron, 2009) has amplified concerns by many researchers. This study aims to draw attention of Institute of Chartered Accountants of Pakistan towards occurrences of dysfunctional audit behaviors among auditors. This is a timely and important accounting text that provides its readers with an intelligent and comprehensible explanation of when, how and why auditors in Pakistan resort dysfunctional audit behavior. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies that emotional intelligence moderate the relationship between professional skepticism, time budget pressure, under reporting of time and premature sign off behaviors.

Item Type:Conference or Workshop Item (Paper)
Uncontrolled Keywords:professional skepticism, emotional intelligence, dysfunctional audit behaviors, Pakistan
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
ID Code:41076
Deposited By: Liza Porijo
Deposited On:25 Aug 2014 04:16
Last Modified:05 Feb 2017 06:04

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