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The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail

The impact of dysfunctional audit behaviour has asserted the regulators’ concern as it will reduce audit quality and the ability of auditor in detecting fraud. It is important for an audit firm to detect the factors that can influence dysfunctional behaviour. The decreasing in dysfunctional audit be...

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Main Authors: Mansor, Maizatul Akmam, Hussin, Norazian, Ismail, Rina Fadhilah
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Job stress. Stress management
Job satisfaction
Auditing. Auditors
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/44141/1/44141.pdf
http://ir.uitm.edu.my/id/eprint/44141/
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spelling my.uitm.ir.441412021-04-05T04:16:03Z http://ir.uitm.edu.my/id/eprint/44141/ The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail Mansor, Maizatul Akmam Hussin, Norazian Ismail, Rina Fadhilah Job stress. Stress management Job satisfaction Auditing. Auditors Malaysia The impact of dysfunctional audit behaviour has asserted the regulators’ concern as it will reduce audit quality and the ability of auditor in detecting fraud. It is important for an audit firm to detect the factors that can influence dysfunctional behaviour. The decreasing in dysfunctional audit behaviour among auditors will directly and indirectly affect the audit firm since it can offer numerous benefits to the audit client and external parties, investor, financial institution and future investor as the auditor will produce a higher quality of financial statement. Hence, this study aims to examines the factors of dysfunctional behavior among auditors in Malaysia. Factor analysis was employed to analyse three factors (1) demographic factors (type of firm and period of audit experience), (2) Occupational stress (time budget pressure and complexity of audit task) and (3) Job Satisfaction that affect dysfunctional audit behavior which is reduced audit quality and underreporting time. A survey in a form of questionnaire was distributed to Big 4 and non-Big 4 in Kuala Lumpur and Selangor resulted in a total of 223 respondents. 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. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/44141/1/44141.pdf Mansor, Maizatul Akmam and Hussin, Norazian and Ismail, Rina Fadhilah (2019) The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 94. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Job stress. Stress management
Job satisfaction
Auditing. Auditors
Malaysia
spellingShingle Job stress. Stress management
Job satisfaction
Auditing. Auditors
Malaysia
Mansor, Maizatul Akmam
Hussin, Norazian
Ismail, Rina Fadhilah
The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail
description The impact of dysfunctional audit behaviour has asserted the regulators’ concern as it will reduce audit quality and the ability of auditor in detecting fraud. It is important for an audit firm to detect the factors that can influence dysfunctional behaviour. The decreasing in dysfunctional audit behaviour among auditors will directly and indirectly affect the audit firm since it can offer numerous benefits to the audit client and external parties, investor, financial institution and future investor as the auditor will produce a higher quality of financial statement. Hence, this study aims to examines the factors of dysfunctional behavior among auditors in Malaysia. Factor analysis was employed to analyse three factors (1) demographic factors (type of firm and period of audit experience), (2) Occupational stress (time budget pressure and complexity of audit task) and (3) Job Satisfaction that affect dysfunctional audit behavior which is reduced audit quality and underreporting time. A survey in a form of questionnaire was distributed to Big 4 and non-Big 4 in Kuala Lumpur and Selangor resulted in a total of 223 respondents. 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.
format Book Section
author Mansor, Maizatul Akmam
Hussin, Norazian
Ismail, Rina Fadhilah
author_facet Mansor, Maizatul Akmam
Hussin, Norazian
Ismail, Rina Fadhilah
author_sort Mansor, Maizatul Akmam
title The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail
title_short The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail
title_full The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail
title_fullStr The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail
title_full_unstemmed The effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in Malaysia / Maizatul Akmam Mansor, Norazian Hussin and Rina Fadhilah Ismail
title_sort effect of demographic factors, occupational stress and job satisfaction towards dysfunctional audit behavior among auditors in malaysia / maizatul akmam mansor, norazian hussin and rina fadhilah ismail
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/44141/1/44141.pdf
http://ir.uitm.edu.my/id/eprint/44141/
_version_ 1696979088511598592
score 13.211869

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