期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2017
卷号：21
期号：2
页码：1-17
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Studies in the internal audit literature show that audit quality can be negatively affected by dysfunctional audit behaviors. However, due to the increasing significance of the functions of an internal audit and the scarce archival evidence on the quality of internal audits (Abbott et al., 2016), this study uses a substitute technique to capture the dimensions of audit quality. This will enable researchers to ask auditors questions about the undertaking of quality reducing acts, such as dysfunctional audit behaviors, as recommended by Svanström (2016). Further, according to O'Leary and Stewart (2007), despite the critical importance of ethics in the internal audit function, little was published in this area..
