Dysfunctional Audit Behaviour： The Effects of Employee Performance, Turnover Intentions and Locus of Control  

作　　者：Halil Paino Zubaidah Ismail Malcolm Smith 

机构地区：[1]Universiti Teknologi MARA Pahang, Malaysia [2]Edith Cowan University, Australia

出　　处：《Journal of Modern Accounting and Auditing》2011年第4期418-423,共6页现代会计与审计（英文版）

摘　　要：Dy Ov sfunctional audit behaviour （DAB） and staff turnover are associated with decreased audit quality （Public ersight Board, 2000）. This study develops and tests a theoretical model that turnover intentions and locus of control as antecedents of attitudes toward DAB survey results from 225 auditors support the theoretical model identifies employee performance, Using a path analysis technique,

关 键 词：dysfunctional audit behaviour （DAB） employee performance turnover intentions locus of control 

分 类 号：F239.222[经济管理—会计学] TE243[经济管理—国民经济]