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Impairment of Audit Quality

 

Marketed By :  LAP LAMBERT Academic Publishing   Sold By :  Kamal Books International  
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  • Product Description
 

Dysfunctional behaviour refers to the violation of control system rules and procedures (Jaworski and Young, 1992). Hartmann (2000) contends that dysfunctional behaviour is not just an ‘irrational'' human tendency, but rather reactions that can be ‘rationally'' expected in response to controls and processes. The extent to which such controls are perceived to impact on performance, evaluation and rewards, is also viewed as having an impact on managerial stress and tension, thus leading to potential dysfunctional behaviour.The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This book seeks to identify the incidence of Dysfunctional Audit Behaviours and Audit Quality Reduction Behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness.The study provides basic empirical evidence of a potentially serious risk of dysfunctional behaviours that may impair audit quality.

Product Specifications
SKU :COC16264
AuthorHALIL PAINO,Prof. M. Smith and Dr. Z. Ismail
LanguageEnglish
BindingPaperback
Number of Pages240
Publishing Year7/15/2010
ISBN978-3838375649
Edition1 st
Book TypeBusiness & management
Country of ManufactureIndia
Product BrandLAP LAMBERT Academic Publishing
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-07-25 00:00:00