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- W141437533 abstract "This paper examines incidence of dysfunctional audit behavior (DAB) amongst Accountingundergraduate students who have just undergone a six months industrial attachment with anaudit firm as part of the graduation requirement under Halatuju 2. Results based on 106responses show a low correlation between DAB and time budget pressure but a significantrelationship between DAB and moral intensity with types of firms for industrial training.Students who underwent industrial training with the Big 4 appear to have higher moralintensity and engage less in DAB acts. Results suggest that exposure to an Ethics coursecould mitigate propensity to engage in DAB. Additionally a factor to consider is thatstudents’ oral communication apprehension could contribute to incidence of DAB amongaudit trainees." @default.
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- W141437533 date "2012-01-01" @default.
- W141437533 modified "2023-09-27" @default.
- W141437533 title "Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees." @default.
- W141437533 hasPublicationYear "2012" @default.
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