Auditors behavioral intention towards dysfunctional audit behavior applying theory of reasoned action

• Main Authors: Khan, Sadaf, Panatik, Siti Aisyah, Muhamed Saat, Maisarah, Perveeen, Hina
• Format: Article
• Language: English
• Published: Penerbit UTM Press 2013
• Subjects: HD28 Management. Industrial Management
• Online Access: http://eprints.utm.my/id/eprint/40461/1/SitiAisyahPanatik2013_Auditors%E2%80%99BehavioralIntentionTowardsDysfunctional.pdf; http://eprints.utm.my/id/eprint/40461/; https://jurnalteknologi.utm.my/index.php/jurnalteknologi/article/view/2287/0

Dysfunctional audit behaviors behind corporate fiascos are a burning issue in today’s ever changing globalized business world. After the Enron scandal that saw the demise of Arthur Andersen LLP., a growing research interest in the field of audit quality is being witnessed. With this negative publicity of professional auditing firms, it is pertinent to execute an efficient audit, causes of these dysfunctional audit behaviors should necessarily be identified and eliminated. To help address this issue, the paper attempted to explain an auditor's behavioral intention to engage or not to engage in dysfunctional audit behaviors through the lens of the Theory of Reasoned Action. The study proposed a Theory of Reasoned Action as a guide for a valid prediction of auditors's intention to involve in dysfunctional audit behaviors. This proposed framework is recommended for not only practitioners who engaged in the auditing profession, but also for many other regulators including the board of directors, audit committees, top management, stakeholder, and governing bodies, to enable them take initiatives to enhance the ethics in their work environments.