Auditors Acceptance of Dysfunctional Behaviour in Kazakhstan
Suresh Balasingam1, Dhamayanthi Arumugam2, Alus Sanatova3
1Suresh Balasingam, School of Accounting and Finance, Asia Pacific University of Technology and Innovation, Malaysia.
2Dhamayanthi Arumugam, School of Accounting and Finance, Asia Pacific University of Technology and Innovation, Malaysia.
3Alus Sanatova, School of Accounting and Finance, Asia Pacific University of Technology and Innovation, Malaysia.
Manuscript received on 05 February 2019 | Revised Manuscript received on 11 February 2019 | Manuscript Published on 19 February 2019 | PP: 134-140 | Volume-7 Issue-5S January 2019 | Retrieval Number: ES2137017519/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The investor confidence is essential for efficient financial markets operation around the world and it also contributes to the stability and economic growth. Therefore, investors must know that the financial information that they rely on for capital allocation decisions is reliable and credible. Consequently, the quality of audits and the quality of opinions on financial reports are crucial in this situation. And audit quality is extremely difficult to measure, what makes it sensitive towards the behaviour of individuals who carry on the audit jobs. And the aim of this study is to analyze the factors that can potentially lead to dysfunctional audit behaviour amongst auditors in Kazakhstan. And that factors consist of time budget pressure, client importance, turnover intention and personality type. The results of the study show that time budget pressure, client importance and personality type have a significant relationship with dysfunctional audit behaviour. While turnover intention has no impact on acceptance of dysfunctional audit behaviour. Thus, this study reveals the factors that may lead the auditors to behave dysfunctionally. And the results of the study give the opportunity to auditing firms to notice such behaviour and find the solutions, in order to increase the quality of audits. For the primary data collection 150 auditors from Kazakhstan will be asked to complete the questionnaire.
Keywords: Dysfunctional Audit Behaviour, Opinions on Financial Reports.
Scope of the Article: e-governance, e-Commerce, e-business, e-Learning