Abstract
This paper is intended to confirm the attributes of dysfunctional audit behavior (DAB). The attributes of dysfunctional audit behavior consist of under-reporting of time (URT), premature sign-off (PMSO), and time-budget pressure (TBP). We propose task complexity as a new attribute of dysfunctional audit behavior. The data was gathered from 367 senior auditors who work at Big-fourand Non-big four of 140 Public Accounting Firms that registered in Indonesian Public Accounting Association (IAPI). The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS3. The result of the study confirmed that the attributes of under-reporting of time (URT), positively, manifest the dysfunctional audit behavior. The attributes of premature-sign-off (PMSO), positively, manifest the dysfunctional audit behavior. The attributes of time-budget pressure (TBP), positively, manifest the dysfunctional audit behavior. The proposed factor, task complexity (TC) positively, manifests the dysfunctional audit behavior. The premature-sign-off is the most dominant factor reflecting/manifesting the dysfunctional audit behavior. The under-reporting of time (URT), premature sign-off (PMSO), time-budget pressure (TBP), and task complexity (TC) can be used as the predictor of dysfunctional auditor behavior (DAB). The higher the incidence of their attributes, the higher the potential incidence of dysfunctional audit behavior is.
Highlights
Dysfunctional audit behavior (DAB) is a set of actions or behaviors that reduce the audit quality (Paino, 2010, 2012, 2014; Pruijssers, et al 2013; Grace, 2016)
The actions performed by the auditor that reduce the quality of the audit are directly referred to as audit quality reduction behaviors, while the indirect actions that reduce the quality of the audit are called underreporting of time (Kelley and Margheim, 1990; Otley and Pierce, 1996; Gundry, 2006; Basuki and Yunika, 2010; Paino, 2012)
We propose task complexity as a new attribute of dysfunctional audit behavior
Summary
Dysfunctional audit behavior (DAB) is a set of actions or behaviors that reduce the audit quality (Paino, 2010, 2012, 2014; Pruijssers, et al 2013; Grace, 2016). The deviant behavior in the implementation of the audit is any action performed by auditors in conducting audits that reduce the quality of audits (Kelley and Margheim, 1990; Paino, et al 2011; Ariantini, et al, 2014, Baldaccino, et al 2016). The actions performed by the auditor that reduce the quality of the audit are directly referred to as audit quality reduction behaviors, while the indirect actions that reduce the quality of the audit are called underreporting of time (Kelley and Margheim, 1990; Otley and Pierce, 1996; Gundry, 2006; Basuki and Yunika, 2010; Paino, 2012). We test the significance of the outer loading of all attributes in reflecting/manifesting Under-reporting of Time (URT); Premature Sign-off (PMSO); Time-Budget Pressure (TBP); Task Complexity (TC). We test the significance of the factors in reflecting/manifesting the dysfunctional audit behavior
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