e-journal

Dysfunctional auditing behaviour:empirical evidence on auditors’ behaviour in Macau

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Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate
of auditors in Macau. The factors considered include client importance, task complexity, time budget
constraints, auditor independence and acceptance of dysfunctional behaviour by Macau’s audit firms.
Design/methodology/approach – This study involved three stages. In the first stage, interviews
were carried out with auditors from Big-4 (seven interviewees) and local non-Big-4 firms (three
interviewees) in Macau to investigate the reasons for the high turnover rate amongst auditors in
Macau. They were asked to speculate about common explanatory factors. The second stage involved
141 auditors from Big-4 and local non-Big-4 accounting firms who were asked to complete a
questionnaire survey for the explanatory factors. A total of 135 usable questionnaires were included in
the multiple regression data analysis. The third stage of research comprised follow-up interviews
aimed at learning more about the reasons for dysfunctional behaviour.
Findings – This research provides valuable information for audit firms in Macau and will potentially
help them to reduce their turnover rate and identify the factors affecting dysfunctional behaviour
amongst auditors. The results extend the literature by focusing on the effect of perceived
responsibility on professional responses to time budget pressures, task complexity, pressure from
clients, and professional and ethical issues.
Practical implications – The challenge facing auditors today is to expand their auditing practices
and evolve standards for adequately monitoring the operations of business entities. The current high
turnover rate alarms audit firms, which are concerned with training and the provision of sufficient
resources to solve the problems that auditors face in the workplace.
Originality/value – This is the first paper to examine the reason for turnover intentions in Macau.
This study sheds light on the factors that contribute to individual auditor differences in the acceptance
of dysfunctional behaviour that may result from the stressful nature of their duties.

Keywords Accounting, Turnover intention, Time budget pressure, Auditor’s independence,Client’s importance, Task complexity, Dysfunctional auditing behaviour, Auditors’ behaviour in Macau,Employees turnover, Auditors, China

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 21 No. 3, 2013 pp. 209-226

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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