Effect of Demographic Factors, Occupational Stress  and Job Satisfaction on Dysfunctional Audit Behaviour among Auditors

Maizatul Akmam Mansor; Rina Fadhilah Ismail; Norazian Hussin; Nur Afiqah Md Amin

doi:10.21834/ebpj.v7iSI7.3886

Authors

Maizatul Akmam Mansor Baxter Healthcare (Malaysia) Sdn Bhd, 59200 Kuala Lumpur, Malaysia
Rina Fadhilah Ismail Faculty of Accountancy, Universiti Teknologi MARA Selangor, 42300 Bandar Puncak Alam, Malaysia
Norazian Hussin Faculty of Accountancy, Universiti Teknologi MARA Selangor, 42300 Bandar Puncak Alam, Malaysia
Nur Afiqah Md Amin Faculty of Accountancy, Universiti Teknologi MARA Selangor, 42300 Bandar Puncak Alam, Malaysia

DOI:

https://doi.org/10.21834/ebpj.v7iSI7.3886

Keywords:

Dysfunctional Audit Behaviour, Audit Behaviour Factors, Fraud Detection, Audit Quality

Abstract

This study aims to examine the factors of dysfunctional behaviour among auditors in Malaysia.Â Factor analysis was employed to analyse three factors (1) demographic factors (a type of firm and period of audit experience), (2) Occupational stress (time budget pressure and complexity of audit task) and (3) Job Satisfaction that affects dysfunctional audit behaviour which is reduced audit quality and underreporting time. A questionnaire was distributed among 223 respondents employed by the Big 4 and non-Big 4 audit firms located in Kuala Lumpur and Selangor. The findings revealed that all the tested variables have a significant influence towards reduced audit quality, whereas underreporting time show a non-significant relationship with demographic factors. The findings are anticipated to provide beneficial insights not only to audit practitioners but to many other regulators, professional bodies, policy makers, practitioners and academics that are relevant to their future decisions. This study is also subject to limitations that serve as consideration for future research.

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