Attitudes toward dysfunctional audit behaviour: The effect of budget emphasis, leadership behaviour, and effectiveness of audit review

This study develops and tests a theoretical model that identifies factors contributing to dysfunctional audit behaviour. Budget emphasis, leadership behaviour structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward dysfunctional audit behavior by using PLS method. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behaviour, but contextual variables, such as leadership behaviour structure and effectiveness of audit review.