Analysis of factors affecting dysfunctional audit behavior in Malaysia
International Journal of Ethics and Systems
ISSN: 2514-9369
Article publication date: 10 March 2022
Issue publication date: 13 October 2022
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
Acknowledgements
The authors gratefully acknowledge the Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia and B.S. Abdur Rahman Crescent Institute of Science and Technology, Vandalur, India for all supports and resources.
Citation
Johari, R.J., Mohd Hairudin, N.A. and Dawood, A.K. (2022), "Analysis of factors affecting dysfunctional audit behavior in Malaysia", International Journal of Ethics and Systems, Vol. 38 No. 4, pp. 702-719. https://doi.org/10.1108/IJOES-07-2021-0151
Publisher
:Emerald Publishing Limited
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