Abstract

http://ssrn.com/abstract=2639
 
 

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Factors Associated with the Incidence of Reduced Audit Quality Behaviors


Charles F. Malone


North Carolina Agricultural & Technical State University

Robin W. Roberts


University of Central Florida - Kenneth G. Dixon School of Accounting


AUDITING: A JOURNAL OF PRACTICE & THEORY, Vol 15, No 2, Fall 1996

Abstract:     
The purpose of this study is to develop and test a more comprehensive model of factors that explain reduced audit quality (RAQ) behaviors. Specifically, this study investigates the relationship between the incidence of RAQ behaviors and auditors' personality characteristics, auditors' professional characteristics, auditing firms' quality control and review procedures, auditing firm structure, and auditors' perceptions of time budget pressure. The results suggest that auditors' perceived strength of their firm's quality control and review procedures and auditors' perceived strength of their firm's penalties for committing RAQ acts are inversely related to incidences of RAQ behaviors. Also, auditors' need for approval and need for achievement are inversely related to RAQ behaviors. No other significant relationships between RAQ behaviors and other potential explanatory factors were found. These findings suggest that firms should evaluate their control, review, and disciplinary procedures over audit program execution and improve their auditors' understanding of procedures and penalties.

JEL Classification: M40, M49

Accepted Paper Series


Not Available For Download

Date posted: June 25, 1998  

Suggested Citation

Malone, Charles F. and Roberts, Robin W., Factors Associated with the Incidence of Reduced Audit Quality Behaviors. AUDITING: A JOURNAL OF PRACTICE & THEORY, Vol 15, No 2, Fall 1996. Available at SSRN: http://ssrn.com/abstract=2639

Contact Information

Charles F. Malone (Contact Author)
North Carolina Agricultural & Technical State University ( email )
Merrick Hall
Greensboro, NC 27411
United States
910-334-7581 ext. 6007 (Phone)
910-334-7093 (Fax)
Robin W. Roberts
University of Central Florida - Kenneth G. Dixon School of Accounting ( email )
University of Central Florida
P.O. Box 161400
Orlando, FL 32816-1400
United States
407-823-2871 (Phone)
407-823-3881 (Fax)
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