The effect of audit environment on reducing dysfunctional auditor behavior in Algeria
Keywords:
Social Environment, Economic Environment, Institutional Environment, Audit Profession, Dysfunctional BehaviorAbstract
The study aims to investigate the impact of the AS on reducing DAB using a sample of Auditor professionals in Algeria. In addition, the AE variable consists of the social environment (SA); the economic environment (EE); and the institutional environment (IE), and DAB variable was divided into: Time budget pressures (TB); Complexity of tasks (CT); Importance of Client (IC); and finally, Regulatory Framework (RF). The primary data was collected using an electronic questionnaire survey to reach a sample size of 150 Ecxternal auditors, and a partial least squares (PLS) structural equation model was used in Analysis process. The study concluded that AE contributes to explain 59.7 percent of the reducing DAB. Also, the effect size reached 81.6 percent, which is a high impact of the audit environment variables in Algeria on reducing DAB that would negatively affect the quality of assurance performance and expose the auditors in Algeria to social accountability risks.
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