Attitudes toward dysfunctional audit behaviour: The effect of budget emphasis, leadership behaviour, and effectiveness of audit review

机译：对待功能失常的审计行为的态度：预算重点，领导行为和审计审查有效性的影响

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This study develops and tests a theoretical model that identifies factors contributing to dysfunctional audit behaviour. Budget emphasis, leadership behaviour structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward dysfunctional audit behavior by using PLS method. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behaviour, but contextual variables, such as leadership behaviour structure and effectiveness of audit review.

机译：这项研究开发并测试了一种理论模型，该模型可以识别导致审计功能异常的因素。使用PLS方法检查了预算重点，领导者的行为结构和考虑因素以及审计审查的有效性，作为对功能失调的审计行为态度的前因。这些发现为理论模型提供了一致的证据。不是强调导致预算不良行为的预算，而是上下文变量，例如领导者的行为结构和审计审查的有效性。

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《2011 IEEE Symposium on Industrial Electronics and Applications》|2011年|p.574-579|共6页
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Paino Halil; Thani Azlan; Syed Iskandar ZSI; Syed Iskandarn ZSI;
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中图分类基础理论;
关键词
Attitudes towards Dysfunctional Audit Behaviour; Audit Review; Budget Emphasis; Leadership Behaviour Structure and Consideration;

机译：对功能失常的审计行为的态度;审计审查;预算重点;领导行为的结构和考虑;

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1. Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau [J] . Desmond C.Y. Yuen, Philip K.F. Law, Chan Lu, International journal of accounting and information management . 2013,第3期

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2. A systematic review of electronic audit and feedback: intervention effectiveness and use of behaviour change theory [J] . Timothy Tuti, Jacinta Nzinga, Martin Njoroge, Implementation Science . 2017,第1期

机译：电子审核和反馈的系统评价：干预效果和行为改变理论的使用
3. Organizational and professional commitment on dysfunctional audit behaviour [J] . Halil Paino, Azlan Thani, Syed Iskandar Zulkarnain SI African Journal of Business Management . 2012,第4期

机译：对功能失调审计行为的组织和专业承诺
4. Attitudes toward dysfunctional audit behaviour: The effect of budget emphasis, leadership behaviour, and effectiveness of audit review [C] . Paino Halil, Thani Azlan, Syed Iskandar ZSI, IEEE Symposium on Industrial Electronics and Applications . 2011

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5. Attitudes of chief financial officers about modifying state required audit guidelines and procedures in order to increase the effectiveness of the audit as a management tool. [D] . Giokaris, George James. 1996

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6. A systematic review of electronic audit and feedback: intervention effectiveness and use of behaviour change theory [O] . Timothy Tuti, Jacinta Nzinga, Martin Njoroge, 2017

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7. A systematic review of electronic audit and feedback: intervention effectiveness and use of behaviour change theory [O] . Tuti, T, Nzinga, J, Njoroge, M, 2017

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8. Audit Oversight: Quality Control Review of PricewaterhouseCoopers, LLP and the Defense Contract Audit Agency Office of Management and Budget Circular A-133 Audit Report of the Institute for Defense Analyses, Fiscal Year Ended September 28, 2001 [R] . Davis, C. R. , Stern, J. , Rainey, L. A. , 2004

机译：审计监督：普华永道，LLp和国防合同审计机构管理和预算办公室质量控制审查a-133审计报告国防分析研究所截至2001年9月28日的财政年度

Attitudes toward dysfunctional audit behaviour: The effect of budget emphasis, leadership behaviour, and effectiveness of audit review

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