Citation
Ismail, Hashanah and Muhamed, Salmah
(2012)
Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees.
In: 4th International Accounting Conference and Accounting Student Research Forum, 22-23 Nov. 2012, Jakarta, Indonesia. (pp. 1-11).
Abstract
This paper examines incidence of dysfunctional audit behavior (DAB) amongst Accounting
undergraduate students who have just undergone a six months industrial attachment with an
audit firm as part of the graduation requirement under Halatuju 2. Results based on 106
responses show a low correlation between DAB and time budget pressure but a significant
relationship between DAB and moral intensity with types of firms for industrial training.
Students who underwent industrial training with the Big 4 appear to have higher moral
intensity and engage less in DAB acts. Results suggest that exposure to an Ethics course
could mitigate propensity to engage in DAB. Additionally a factor to consider is that
students’ oral communication apprehension could contribute to incidence of DAB among
audit trainees.
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