Dysfunctional audit behaviour is an accepted problem, associated with decreased audit quality. This\r\nstudy develops and tests a theoretical model that identifies factors contributing to dysfunctional audit\r\nbehavior. Organizational commitment and professional commitment were examined as antecedents of\r\nattitudes toward dysfunctional audit behaviour. A path analysis from a partial least squares (PLS)\r\napproach was employed based on survey results from 225 Audit Managers in Malaysia. The findings\r\nproduced evidence to show that organizational commitment was a significant predictor of dysfunctional\r\naudit behaviour. The results of the study should impact auditing procedures, hiring, training and\r\npromotion decisions, and help to minimize the occurrence and acceptance of dysfunctional audit\r\nbehaviour. The study is significant, in that, it provides a timely response to regulators concerned about\r\nthe impairment of audit quality.
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