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     Research Journal of Applied Sciences, Engineering and Technology

    Abstract
2015(Vol.9, Issue:9)
Article Information:

Dysfunctional Audit Behaviors: An Exploratory Study in Pakistan

Sadaf Khan, Siti Aisyah Binti Panatik and Maisarah Binti Saat
Corresponding Author:  Sadaf Khan 
Submitted: October ‎10, 2014
Accepted: ‎January ‎2, ‎2015
Published: March 25, 2015
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.

Key words:  Dysfunctional audit behaviors, emotional intelligence, Pakistan, professional skepticism, , ,
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Cite this Reference:
Sadaf Khan, Siti Aisyah Binti Panatik and Maisarah Binti Saat, . Dysfunctional Audit Behaviors: An Exploratory Study in Pakistan. Research Journal of Applied Sciences, Engineering and Technology, (9): 778-785.
ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
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