Attitudes Toward Dysfunctional Audit Behavior： The Effect of Budget Emphasis, Leadership Behavior, and Effectiveness of Audit Review  

作　　者：Halil Paino Azlan Thani Syed Iskandar Zulkarnain Syid Idris 

机构地区：[1]Universiti Teknologi MARA Pahang, Malaysia

出　　处：《Journal of Modern Accounting and Auditing》2011年第12期1344-1351,共8页现代会计与审计（英文版）

摘　　要：Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.

关 键 词：attitudes towards dysfunctional audit behavior budget emphasis leadership behavior structure andconsideration audit review 

分 类 号：F272.91[经济管理—企业管理] F812.3[经济管理—国民经济]