Comportamento disfuncional dos auditores e qualidade da auditoria na Nigéria
DOI:
https://doi.org/10.23925/2446-9513.2024v11id68471Palavras-chave:
comportamento disfuncional dos auditores, avaliação do pessoal de auditoria, qualidade da auditoriaResumo
Os auditores fornecem um serviço terceirizado ao dar seu julgamento sobre as demonstrações financeiras de uma empresa, que servem como base para escolhas feitas por investidores e outras partes interessadas. Como resultado de múltiplas falhas de auditoria não apenas na Nigéria, mas também em países ocidentais, a baixa qualidade da auditoria levou a uma perda de confiança nas contas financeiras atestadas pelos auditores. O objetivo deste estudo foi investigar o impacto dos comportamentos disfuncionais dos auditores na Nigéria. Os objetivos específicos deste estudo foram (i) investigar o efeito do medo da perda de cliente na qualidade da auditoria na Nigéria e (ii) investigar o efeito da avaliação da auditoria da equipe na qualidade da auditoria na Nigéria. Havia 3.323 empresas de auditoria na Nigéria, que representavam a população da pesquisa. O estudo usou uma metodologia de pesquisa de levantamento e um procedimento de amostragem aleatória com a técnica de tamanho de amostra Taro Yamane, resultando em 357 empresas de auditoria em todas as seis zonas geopolíticas da Nigéria. Os dados foram investigados usando modelagem de equações estruturais de mínimos quadrados parciais (PLS-SEM). De acordo com as descobertas do estudo, a avaliação da auditoria da equipe tem um efeito positivo considerável na qualidade da auditoria, enquanto o medo dos auditores de perder clientes, embora positivo, tem uma relação direta insignificante com a qualidade da auditoria na Nigéria. No entanto, o estudo concluiu que o comportamento disfuncional dos auditores tem um impedimento significativo para obter a qualidade ideal da auditoria. O estudo, portanto, recomendou que os parceiros de auditoria e supervisores devem sempre reconhecer os esforços da equipe de auditoria, independentemente de uma distorção ser descoberta ou não. Além disso, os parceiros de auditoria devem sempre encorajar sua equipe a exercer adequadamente a habilidade profissional necessária em seu trabalho de auditoria.
Referências
Ajape, K. M., Adeleye A. O., Salawu, M. W., & Ogunleye, O. J. (2021). Audit quality and financial reporting quality: evidence from Nigeria. Proceedings of the 7th Annual International Academic Conference on Accounting and Finance Disruptive Technology: Accounting Practices, Financial and Sustainability Reporting (1-20).
Annelin, A. (2023). Audit team equality and audit quality threatening behaviour. Managerial Auditing Journal, 38(2), 158-185. https://doi.org/10.1108/MAJ-08-2021-3288
Asriningpuri, G. P., & Gruben, F. (2021). The effect of time budget pressure and dysfunctional auditor behaviour on audit quality: a case study in an audit firm in Indonesia. Diponegoro Journal of Accounting, 10(4), 1-12.
Astuty, W., Anindya, D. A., Ovami, D. C., & Pasaribu, F. (2022). The impact of due professional care, time budget pressure and dysfunctional behaviour on audit quality. Academy of Entrepreneurship Journal, 28(1), 1-12.
Baldacchino, P. J., Tabone, N., Agius, J., & Bezzina, F. (2016). Organizational culture, personnel characteristics and dysfunctional audit behaviour. IUP Journal of Accounting Research & Audit Practices, 15(3), 34. Endanger
Blix, L. H., Chui, L. C., Pike, B. J., & Robinson, S. N. (2021). Improving auditor performance evaluations: The impact on self‐esteem, professional skepticism, and audit quality. Journal of Corporate Accounting & Finance, 32(4), 84-98.
Blum, E. S., Hatfield, R. C., & Houston, R. W. (2022). The effect of staff auditor reputation on audit quality enhancing actions. The Accounting Review, 97(1), 75-97.
Brazel, J. F., Gimbar, C., Maksymov, E. & Schaefer, T. J. (2018). The outcome effect and professional skepticism: A replication and a failed attempt at mitigation. American Accounting Association Preprint Accepted Manuscript.
Brazel, J. F., Jackson, S. B., Schaefer, T. J. & Stewart, B. W. (2016). The outcome effect and professional skepticism. The Accounting Review, 91(6), 1577-1599.
Clauss, T. (2017). Measuring business model innovation: conceptualization, scale development, and proof of performance. R & D Management, 47(3), 385-403.
Fleischman, G. M., & Valentine, S. R. (2019). How outcome information affects ethical attitudes and intentions to behave. Behavioural Research in Accounting, 31(2), 1-15.
Fornell, C., & Bookstein, F. L. (1982). Two structural equation models: LISREL and PLS applied to consumer exit-voice theory. Journal of Marketing Research, 19(4), 440-452.
Glanz, K., Rimer, B. K., & Viswanath, K. (Eds.). (2008). Health behaviour and health education: Theory, research, and practice. John Wiley & Sons.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
Hair, Jr, J. F., Sarstedt, M., Matthews, L. M., & Ringle, C. M. (2016). Identifying and treating unobserved heterogeneity with FIMIX-PLS: part I–method. European business review, 28(1), 63-76.
Haris, N. S. (2019). Effects of professional skepticism, organizational: Professional conflicts and performance evaluation toward audit judgement through auditor dysfunctional behaviour. Journal of Finance and accounting 10(8), 165-173.
Hassas Yeganeh, Y., Malekian Kale Basti, E., & Tavakolnia, E. (2018). An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit. Journal of Management Accounting and Auditing Knowledge, 7(26), 209-220.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
Herda, D. N., Cannon, N. H., & Young, R. F. (2019). Workplace mindfulness and its effect on staff auditors’ audit quality: Threatening behaviour. Behavioural Research in Accounting, 31(1), 55-64.
Johansen, R. T., & Christoffersen, J. (2017). Performance evaluations in audit firms: Evaluation foci and dysfunctional behaviour. International Journal of Auditing, 21(1), 24-37. https://doi.org/10.1111/ijau.12079
Kaawaase, T. K., Assad, M. J., Kitindi, E. G., & Nkundabanyanga, S. K. (2016). Audit quality differences amongst audit firms in a developing economy. Journal of Accounting in Emerging Economies, 6(3), 269-290. http://dx.doi.org/10.1108/JAEE-08-2013-0041
Kusumawati, A., & Syamsuddin, S. (2018). The effect of auditor quality to professional skepticsm and its relationship to audit quality. International Journal of Law and Management, 60(4), 998-1008.
Majidah, D. I., Yane D. A., OR Anna, Y. D. (2016). Audit quality: time budget pressure, dysfunctional auditor behaviour and the understanding of information technlogy as moderator. The 7th Smart Collaboration for Business in Technology and Information Industries (295-301).
Monoarfa, R., & Gorontalo, H. D. (2018). The influence of time budget pressure and dysfunctional behaviour to audit quality at Bawasda in Gorontalo Province. Jurnal Akuntansi, 12(3), 420-436.
Nehme, R., AlKhoury, C., & AlMutawa, A. (2019). Evaluating the performance of auditors: a driver or a stabilizer of auditors’ behaviour. International Journal of Productivity and Performance Management. DOI 10.1108/IJPPM-08-2018-0306
Nehme, R., Michael, A., & Haslam, J. (2021). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research, 30(2), 245-266.
Ong, T. S., Teh, B. H., Sim, G. K., Ng, S. H., & Hossain, M. I. (2022). Does dysfunctional behaviour matter when it comes to audit quality in Malaysia? Asian Journal of Accounting and Governance, 17, 1–12. http://dx.doi.org/10.17576/AJAG-2022-17-01
Rajabdorri, H., & Khanizalan, A. (2020). The effect of premature sign-off and under-reporting of chargeable time of audit on the performance of auditors. Innovation Management and Operational Strategies, 1(2), 157-170.
Rimende, J., & Indarto, S. L. (2021). Analysis Of Factors Influencing Premature Sign Off: Locus of Control As Moderating Variable. International Journal of Business and Economy, 3(4), 227-240.
Rostaminia, R., Hejazi, R., Hasanzadeh, R. B., & Talebnia, G. (2022). A model of dysfunctional audit behaviour. Journal of Accounting Knowledge, 13, (4), 91-115. https://doi.org/ 10.22103/jak.2022.18344.3595
Svanstrom, T. (2016). Time pressure, training activities and dysfunctional auditor behaviour: evidence from small audit firms. International Journal of Auditing, 20(1), 42-51.
Tjan, J. S. (2019). An analysis of the factors which influence dysfunctional auditor behaviour. Problems and Perspectives in Management, 19(1), 216-224.
Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research.Addison-Wesley Publishing Company, Inc. https://www.researchgate.net/publication/233897090_Belief_attitude_intention_and_behaviour_An_introduction_to_theory_and_research
Ajzen, I. & Fishbein, M. (1977). Attitude-behaviour relations: A theoretical analysis and review empirical research. Psychological Bulletin, 84(5), 888-918
Downloads
Publicado
Como Citar
Edição
Seção
Licença
Copyright (c) 2024 Taiwo Hassan Odediran, Temitope Olamide Fagbemi, Abubakar Sadiq Kasum, Ibidunni Elizabeth Daramola
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
