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Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees.


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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Additional Metadata

Item Type: Conference or Workshop Item (Paper)
Divisions: Faculty of Economics and Management
Notes: Full text are available at Special Collection Division Office.
Keywords: Auditing; Accounting Education; Ethics and Professionalism.
Depositing User: Samsida Samsudin
Date Deposited: 05 Aug 2014 01:10
Last Modified: 05 Aug 2014 01:10
URI: http://psasir.upm.edu.my/id/eprint/31830
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