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• W2009098029 abstract "Research in many countries has consistently shown that audit seniors engage in widespread quality threatening behaviours (QTB). Regarding the consequences of these behaviours, only audit partners’ perceptions of possible consequences have been examined previously. The objective of this study is to examine audit seniors’ perceptions of the consequences of QTB for internal and external groups using semi‐structured interviews with 25 audit seniors in Ireland. Findings suggest that detection of the behaviours is an important factor in determining the consequences for individual auditors, audit firms and the profession but not for the wider business community. In general, interviewees perceived low risk of detection and showed little consideration of the ethical implications of their actions. No communication was perceived to exist between the firms and audit seniors on prohibition of the behaviours or sanctions against those found guilty of engaging in the behaviours. Although the literature highlights the importance of personnel controls in complex environments such as audit firms, these findings suggest that the effectiveness of personnel controls is undermined by a perception that the likelihood of serious consequences is remote and also by weaknesses in the ethical training of auditors. The use of the term dysfunctional to describe QTB is open to question given the absence of a perceived link between the behaviours and consequences for organisational effectiveness found in this study." @default.
• W2009098029 created "2016-06-24" @default.
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• W2009098029 date "2006-03-01" @default.
• W2009098029 modified "2023-10-15" @default.
• W2009098029 title "Perceived Adverse Consequences of Quality Threatening Behaviour in Audit Firms" @default.
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• W2009098029 doi "https://doi.org/10.1111/j.1099-1123.2006.00289.x" @default.
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