Analysis of factors affecting dysfunctional audit behavior in Malaysia

Razana Juhaida Johari, Nurul Afifah Mohd Hairudin and Ayub Khan Dawood

International Journal of Ethics and Systems, 2022, vol. 38, issue 4, 702-719

Abstract: Purpose - The financial scandals in Malaysia have caused auditors to be convicted of such failure and led to the claims that they were involved in dysfunctional audit behavior. The incidences have worsened the profession’s credibility and deteriorated the public confidence on the profession. This study aims to examine the influence of professional skills, independence, work experience, time budget pressure on dysfunctional audit behavior. Design/methodology/approach - This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants. Findings - The findings from a survey conducted on 130 Malaysian auditors proved that time budget pressure is significantly influenced the dysfunctional audit behavior. However, this study did not support the relationship between professional skills, independence, work experience and dysfunctional audit behavior. Originality/value - This study contributed to the researchers, auditors as well as educators in further understanding the factors that might influence the dysfunctional audit behavior. The findings are expected to help in improving the auditors’ credibility and uphold the public confidence on the auditing profession.

Keywords: Independence; Professional skills; Work experience; Time budget pressure; Dysfunctional audit behaviour (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijoesp:ijoes-07-2021-0151

DOI: 10.1108/IJOES-07-2021-0151

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