The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis
功能失调审计行为( DAB )的属性:二阶验证性因子分析
作者: M. Ardiansyah SyamSyahril DjaddangMulyadi .Imam Ghozali
刊名: International Journal of Financial Research, 2020, Vol.11 (2)
来源数据库: Sciedu Press
DOI: 10.5430/ijfr.v11n2p311
原始语种摘要: This paper is intended to confirm the attributes of dysfunctional audit behavior (DAB). The attributes of dysfunctional audit behavior consist of under-reporting of time (URT), premature sign-off (PMSO), and time-budget pressure (TBP). We propose task complexity as a new attribute of dysfunctional audit behavior. The data was gathered from 367 senior auditors who work at Big-fourand Non-big four of 140 Public Accounting Firms that registered in Indonesian Public Accounting Association (IAPI). The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS3. The result of the study confirmed that the attributes of under-reporting of time (URT), positively, manifest the dysfunctional audit behavior. The attributes of premature-sign-off (PMSO), positively,...
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  • dysfunctional 功能障碍
  • audit 检查
  • manifest 表明
  • positively 断然
  • reporting 申报
  • behavior 行为
  • budget 预算
  • higher 
  • premature 早熟的
  • attribute 属性