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

Rabih Nehme (Department of Accounting and Finance, King Fahd University of Petroleum and Minerals, Dhahran, Saudi Arabia)
ALCheikh Edmond Kozah (Universitat Ramon Llull Esade Business School, Barcelona, Spain)
Sandra Khalil (Department of Accounting and Finance, Notre Dame University Louaize, Zouk Mosbeh, Lebanon)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 27 August 2024

68

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

Citation

Nehme, R., Kozah, A.E. and Khalil, S. (2024), "Dysfunctional audit behavior: exploring the impact of longitudinal work experience and gender", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-11-2023-0196

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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