An Examination the Factors Influence on Unethical Behaviour among Jordanian external auditors: Job Satisfaction as a mediator
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2016, Vol 6, Issue 3
Abstract
In the past several years, the auditors’ unethical behaviour has been increasingly highlighted. This is particularly true following the Enron collapse that heralded that the demise of Arthur Andersen LLP and downgraded the confidence of the public on the whole accounting system and firms. The negative publicity stemming from the professional auditing firms with regards to the execution of an efficient audit led efficient auditing, and the reasons and causes behind negative behaviours should be highlighted to eliminate them. This is particularly important as there is a high likelihood of another Enron waiting to happen. Therefore, in this paper, some of the factors influencing the inclination towards engaging in unethical behaviours among Jordanian external auditors were examined. According to recent studies, dysfunctional audit behaviour is an expansive issue and studies to dedicated to the topic has yet to sufficiently shed an insight into the causes/determinants of deviant behaviour among auditors (Donnelly et al., 2011). The present study developed and tested a theoretical model that identifies locus of control, time pressure, and leadership style and job satisfaction as determinants of attitude towards DAB through a path analysis method.
Authors and Affiliations
Seif Obeid Al-Shbiel
Keywords
Related Articles
- EP ID EP154428
- DOI 10.6007/IJARAFMS/v6-i3/2276
- Views 95
- Downloads 0
Linking Risk Management Practices and Strategies to Performance. Case Study: Ceramic and Tiles Industry
The supply chain is a network of independent and linked organizations that cooperate in direction to controlling, managing and improving of material and information flow from suppliers to final consumers in order to meet...
Assessing Structural Convergence between Romanian Economy and Euro Area: A Bayesian Approach
In this paper we involved a study of structural convergence between Romanian and Euro Zone econ-omies from the view point of synchronization in responses to shocks. For this purpose we called a Bayesian framework in whic...
The Impact of Economic Policy Uncertainty on US Transportation Sector Stock Returns
Development of transportation sector is a fundamental prerequisite for economic growth, which is sensitive to variations in domestic and international economic policies. In this vein, we investigate how domestic and glob...
Integrated Reporting for Turkish Small and Medium-Sized Enterprises
Activity Analysis of Control for Micro Lending on Bank Nagari Pasar Raya Branch Padang