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The defense date of the thesis is 2005-09-30
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URN etd-0930105-161823 Statistics This thesis had been viewed 3028 times. Download 13 times. Author Yun-Ching Chang Author's Email Address No Public. Department Management Business Administration Year 2004 Semester 2 Degree Master Type of Document Master's Thesis Language English Page Count 138 Title AN EXPLANATORY MODEL OF AUDITOR ACCEPTANCE OF DYSFUNCTIONAL AUDIT BEHAVIOR－WITH TAIWAN’S PUBLIC ACCOUNTING FIRMS AS AN EXAMPLE Keyword turnover intentions role stress performance organization commitment locus of control awareness of dysfunctional audit behavior action of dysfunctional audit behavior acceptance of dysfunctional audit behavior acceptance of dysfunctional audit behavior action of dysfunctional audit behavior awareness of dysfunctional audit behavior locus of control organization commitment performance role stress turnover intentions Abstract A serial of accounting abuses happened after the collapse of Enron in U.S.A., such as Procomp or Infodisc in resent year. The moral law/sense of accountants or auditors is a focus of public opinion. Especially for Procomp case that auditors engaged in premature sign-off intentionally. We have paid high social cost because auditors didn’t review financial report by normal procedures. In the same time, the issue of audit quality is considered very important by most people.
Lots of factors from various constructs can inference audit quality. Environment factors will result in dysfunctional audit behavior which was proved by literatures, but factors result in individual dysfunctional audit behavior scholars having different view. In addition, such kinds of researches in Taiwan are not perfect and systematic. Therefore, the purpose of this research is to discuss the difference of dysfunctional acceptance level for individual auditor faced with the same factor. This research hope to get following objectives: (1) To identify framework model by literatures investigation; (2) To identify subject framework model whether or not inference auditors’ acceptance level by practical research; (3) To explore the awareness of dysfunctional behavior for auditors; (4) To seek the reason why auditor accept dysfunctional behavior by literature investigation and practice proof. This study tries to provide a complete theory structure model in this research for practical use or academic reference.
The population included auditors in first four major public accounting firms in Taiwan. Self-administered questionnaires were distributed to 500 respondents who have experience in auditing works, of which 230 valid questionnaires were returned, representing a response rate of 46%. And then use structural equation modeling (SEM) to comprehend how the auditor’s personal factors influent his acceptance of dysfunctional audit behavior.
By experiment results, we find it does not reach significant level for locus of control, performance to accept level for dysfunctional behavior regarding auditors except role stress and turnover intentions. Malone (1992) states that a preparatory resignation auditor does not concern job performance and promotion, so decrease inducement to perform dysfunctional behavior. This statement could explain why the higher turnover intentions have the lower acceptance of dysfunctional behavior in this study.
In addition, this research finds that the awareness of dysfunctional audit behavior by auditors engaged in accounting firms have big difference with the expectation of the public. Auditors who don’t identify “premature sign-off” and “altering/replacing audit procedures” as unethical behaviors are 36.09% and 47.83%－respectively. We should pay more attention to auditors’ awareness of dysfunctional behaviors strongly when public accounting firms desire to enhance audit quality simultaneously.
Advisor Committee Hao-erl Yang - advisor
Ruey-Ji Guo - co-chair
Ruey-shin Chen - co-chair
Files Date of Defense 2005-07-22 Date of Submission 2005-09-30