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Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau
Desmond C.Y. Yuen; Philip K.F. Law; Chan Lu; Jie Qi Guan
2013
Source PublicationInternational Journal of Accounting and Information Management
ISSN1834-7649
Volume21Issue:3Pages:209-226
Abstract

Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau’s audit firms.

Design/methodology/approach – This study involved three stages. In the first stage, interviews were carried out with auditors from Big-4 (seven interviewees) and local non-Big-4 firms (three interviewees) in Macau to investigate the reasons for the high turnover rate amongst auditors in Macau. They were asked to speculate about common explanatory factors. The second stage involved 141 auditors from Big-4 and local non-Big-4 accounting firms who were asked to complete a questionnaire survey for the explanatory factors. A total of 135 usable questionnaires were included in the multiple regression data analysis. The third stage of research comprised follow-up interviews aimed at learning more about the reasons for dysfunctional behaviour.

Findings – This research provides valuable information for audit firms in Macau and will potentially help them to reduce their turnover rate and identify the factors affecting dysfunctional behaviour amongst auditors. The results extend the literature by focusing on the effect of perceived responsibility on professional responses to time budget pressures, task complexity, pressure from clients, and professional and ethical issues.

Practical implications – The challenge facing auditors today is to expand their auditing practices and evolve standards for adequately monitoring the operations of business entities. The current high turnover rate alarms audit firms, which are concerned with training and the provision of sufficient resources to solve the problems that auditors face in the workplace.

Originality/value – This is the first paper to examine the reason for turnover intentions in Macau. This study sheds light on the factors that contribute to individual auditor differences in the acceptance of dysfunctional behaviour that may result from the stressful nature of their duties.

KeywordAccounting Time Budget Pressure Auditor’s Independence Client’s Importance Task Complexity Dysfunctional Auditing Behaviour Auditors’ Behaviour In Macau Employees Turnover Auditors China Turnover Intention
DOIhttps://doi.org/10.1108/IJAIM-12-2012-0075
URLView the original
Language英语
Fulltext Access
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Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
AffiliationUniversity of Macau, Macau, China
First Author AffilicationUniversity of Macau
Recommended Citation
GB/T 7714
Desmond C.Y. Yuen,Philip K.F. Law,Chan Lu,et al. Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau[J]. International Journal of Accounting and Information Management,2013,21(3):209-226.
APA Desmond C.Y. Yuen,Philip K.F. Law,Chan Lu,&Jie Qi Guan.(2013).Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau.International Journal of Accounting and Information Management,21(3),209-226.
MLA Desmond C.Y. Yuen,et al."Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau".International Journal of Accounting and Information Management 21.3(2013):209-226.
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