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 |
| _version_ | 1848847056364371968 |
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| author | Ismail, Hashanah Muhamed, Salmah |
| author_facet | Ismail, Hashanah Muhamed, Salmah |
| author_sort | Ismail, Hashanah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-15T09:12:32Z |
| format | Conference or Workshop Item |
| id | upm-31830 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T09:12:32Z |
| publishDate | 2012 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-318302014-08-05T01:10:33Z http://psasir.upm.edu.my/id/eprint/31830/ Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. Ismail, Hashanah Muhamed, Salmah 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. 2012 Conference or Workshop Item NonPeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/31830/1/31830.pdf Ismail, Hashanah and Muhamed, Salmah (2012) Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. In: 4th International Accounting Conference and Accounting Student Research Forum, 22-23 Nov. 2012, Jakarta, Indonesia. (pp. 1-11). English |
| spellingShingle | Ismail, Hashanah Muhamed, Salmah Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. |
| title | Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. |
| title_full | Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. |
| title_fullStr | Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. |
| title_full_unstemmed | Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. |
| title_short | Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. |
| title_sort | time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees. |
| url | http://psasir.upm.edu.my/id/eprint/31830/ http://psasir.upm.edu.my/id/eprint/31830/1/31830.pdf |