{"product_id":"impairment-of-audit-quality-von-halil-paino-m-smith-und-z-ismail","title":"Impairment of Audit Quality","description":"\u003cp\u003eDysfunctional behaviour refers to the  violation of control system rules and procedures  (Jaworski and Young, 1992). Hartmann (2000) contends  that dysfunctional behaviour is not just  an ¿irrational'' human tendency, but rather reactions  that can be ¿rationally'' expected in response to  controls and processes. The extent to which such  controls are perceived to impact on performance,  evaluation and rewards, is also viewed as having an  impact on managerial stress and tension, thus  leading to potential dysfunctional behaviour.The  quality of the opinion provided by audit firms is an  important determinant of their long-term survival,  but audit quality is difficult to gauge, which makes  it particularly sensitive to the behaviour of the  individuals who carry on audit work. This book seeks  to identify the incidence of Dysfunctional Audit  Behaviours and Audit Quality Reduction Behaviours,  actions taken by an auditor during engagement that  reduce evidence-gathering effectiveness.The study  provides basic empirical evidence of a potentially  serious risk of dysfunctional behaviours that may  impair audit quality.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783838375649\"\u003e\u003ch3\u003eInvestigation of factors leading to Dysfunctional Audit Behaviour\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783838375649","offer_id":39499101601885,"sku":"9783838375649","price":79.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/4895a48a-1e25-4a93-954f-db85eaa6bf88.jpg?v=1759294359","url":"https:\/\/shop.autorenwelt.de\/products\/impairment-of-audit-quality-von-halil-paino-m-smith-und-z-ismail","provider":"Autorenwelt Shop","version":"1.0","type":"link"}