| Author: | Donnelly, D. P. Qulrin, J. J. Î'Bryan, D. |
| Title: | Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics |
| Journal: | Behavioral Research in Accounting
2003 : VOL. 15, p. 87-110 |
| Index terms: | AUDITORS BEHAVIOURAL ACCOUNTING MODELS |
| Language: | eng |
| Abstract: | In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies locus of control, per formance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross-organizational design and a structural equation modeling technique, survey results from 106 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to possess an external locus of control, report lower levels of self-rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting of DB. |
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