Contribution to the study of determinants of dysfunctional auditor behavior
Abstract
The main objective of the audit of financial statements is to provide users with reasonable assurance on the sincerity and regularity of the company's accounts. To achieve this objective, the auditor is required to perform the work in accordance with auditing standards. The quality of the audit represents an essential guarantee of the reliability of the controls and the credibility of the reports communicated by the auditors.
The dysfunctional behavior of auditors is the violation of the code of professional ethics and the non-application of auditing standards. These behaviors can have a negative effect on the results of the audit carried out by the auditor, so that one can fear a decline in the quality of the audit.
Because of the detrimental consequences that dysfunctional behavior on the part of auditors can have on audit quality, the objective of this article is to study the factors that can affect the level of dysfunctional behavior in auditing, to improve the quality of services and maintain public confidence in the audit profession.
Our contribution aims to make a state of the art of the concept "audit quality", "dysfunctional behavior of auditors". Thus, of all the variables qualified as determinants of this dysfunctional behavior.
Keywords: Auditing, Audit quality, Dysfunctional behaviors, locus of control, performance.
JEL Classification: M42
Paper type: Theoretical Research.
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