Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees.
This paper examines incidence of dysfunctional audit behavior (DAB) amongst Accounting undergraduate students who have just undergone a six months industrial attachment with an audit firm as part of the graduation requirement under Halatuju 2. Results based on 106 responses show a low correlation...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Published: |
2012
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| Online Access: | http://psasir.upm.edu.my/id/eprint/31830/ http://psasir.upm.edu.my/id/eprint/31830/1/31830.pdf |
| Summary: | This paper examines incidence of dysfunctional audit behavior (DAB) amongst Accounting
undergraduate students who have just undergone a six months industrial attachment with an
audit firm as part of the graduation requirement under Halatuju 2. Results based on 106
responses show a low correlation between DAB and time budget pressure but a significant
relationship between DAB and moral intensity with types of firms for industrial training.
Students who underwent industrial training with the Big 4 appear to have higher moral
intensity and engage less in DAB acts. Results suggest that exposure to an Ethics course
could mitigate propensity to engage in DAB. Additionally a factor to consider is that
students’ oral communication apprehension could contribute to incidence of DAB among
audit trainees. |
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