The Influence Of Dysfunctional Behavior And Individual Culture On Audit QualityJournal: International Journal of Scientific & Technology Research (Vol.2, No. 5)
Publication Date: 2013-05-25
Authors : Siti Kustinah;
Page : 118-125
Keywords : Keywords Dysfunctional Behavior; Organizational Culture and Audit Quality;
ABSTRACT Dysfunctional behavior and organizational culture affects the quality of audit. Partially dysfunctional behavior has negative and significant effect on the quality of audit. The decline of the audit quality is due to the auditors do not research of financial accounting standards set a materiality level lower than it should do not review more intensively of client documents remove most of the time the audit has been spent in audit process and remove the difference between the actual time and time budget audit. Whereas organizational culture has positive and significant effect on audit quality. The improve of the audit quality is due to the auditors do not feel stress when they have audit process less work and competition among them.
Other Latest Articles
Last modified: 2013-08-10 23:35:11