What is it about?
Study of Human Behaviors is always important. This is a timely study on auditors behavior that could lead disastrous effects on their work. Thus, can lead to audit failure. Intentions always drive behaviors, Auditing is no exception profession. Auditors do need to behave in that way, so they remain professionals without compromising their public image and reputation. Time pressure, supervisory influence, deadlines often make them overwhelm thus they resort to negligent conduct. So why not focus on the issues that are impeding them to the behavior which is against code of conduct.
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Why is it important?
This study unique in nature, as no other author paid attention to study auditors behavior under theoretical context " Theory of Reasoned Actions" This theory grounded in Psychology ; helps us to define the auditors behavior during the audit engagement.
Perspectives
My sole perspective to write this article is to get attention of auditors and practitioners and policy making authorities in Pakistan, who are still unaware of the negative consequences which auditors are facing due to time pressure or supervisory influence etc. Auditors themselves are unaware of their own behaviors toward negligent conduct they are victimized unconsciously/. This study will help them to focus on their own intention driving behaviors; that may help them to improve performance.
Ms sadaf khan
University Teknologi Malaysia
Read the Original
This page is a summary of: Auditors’ Behavioral Intention Towards Dysfunctional Audit Behavior Applying Theory of Reasoned Action, Jurnal Teknologi, October 2013, Penerbit UTM Press,
DOI: 10.11113/jt.v64.2287.
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