Dysfunctional audit behavior: exploring the impact of longitudinal work experience and gender

Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil

Journal of Accounting & Organizational Change, 2024, vol. 21, issue 3, 567-592

Abstract: Purpose - This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures. Design/methodology/approach - This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline. Findings - The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB. Originality/value - The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.

Keywords: Dysfunctional audit behavior; Time budget; Time deadline; Big four; Experience level; Gender (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-11-2023-0196

DOI: 10.1108/JAOC-11-2023-0196

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