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Original Articles

Audit quality, auditor behaviour and the psychological contract

Pages 787-802 | Published online: 10 Nov 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (12)

Lili Sugeng Wiyantoro, Chen Yan & Liu Yuanyuan. (2023) Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia. Cogent Business & Management 10:2.
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Limei Che, Emma-Riikka Myllymäki & Tobias Svanström. (2023) Auditors’ self-assessment of engagement quality and the role of stakeholder priority. Accounting and Business Research 53:3, pages 335-375.
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Cristina Thomas Alberti, Jean C. Bedard, Olof Bik & Ann Vanstraelen. (2022) Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review 31:1, pages 59-109.
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Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
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Slobodan Kacanski, Dean Lusher & Peng Wang. (2021) Auditor Selection Process: An Interplay of Demand Mechanisms – A Multilevel Network Approach. European Accounting Review 30:1, pages 115-142.
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Marcela Espinosa-Pike & Itsaso Barrainkua. (2017) El efecto de los valores profesionales y la cultura organizativa en la respuesta de los auditores a las presiones de tiempo. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:4, pages 507-534.
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Peter Wanke, Vincent Blackburn & Carlos Pestana Barros. (2016) Cost and learning efficiency drivers in Australian schools: a two-stage network DEA approach. Applied Economics 48:38, pages 3577-3604.
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Breda Sweeney, Bernard Pierce & Donald F. Arnold$suffix/text()$suffix/text(). (2013) The impact of perceived ethical intensity on audit-quality-threatening behaviours. Accounting and Business Research 43:2, pages 112-137.
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Sara Louise Muhr & Line Kirkegaard. (2013) The dream consultant: Productive fantasies at work. Culture and Organization 19:2, pages 105-123.
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Thomas Carrington & Bino Catasús. (2007) Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory. European Accounting Review 16:1, pages 35-58.
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Peter Öhman, Einar Häckner, Anna-Maria Jansson & Finn Tschudi. (2006) Swedish auditors' view of auditing: Doing things right versus doing the right things. European Accounting Review 15:1, pages 89-114.
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Tom Van Caneghem . (2004) The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13:4, pages 771-786.
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Articles from other publishers (70)

D. James Zhang, Dennis B. Veltrop, Reggy B. H. Hooghiemstra & Floor Rink. (2023) Does Auditor Resilience Mitigate the Effects of Multiple Team Memberships on Quality Threatening Behaviors?. Auditing: A Journal of Practice & Theory 42:4, pages 179-203.
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Troy A. Hyatt, Douglas F. Prawitt & Kyle M. Stubbs. (2023) Reduced audit quality acts: A review and organizational model. International Journal of Auditing.
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Sandra Khalil & Rabih Nehme. (2021) Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study. Meditari Accountancy Research 31:2, pages 239-257.
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Yulianti Yulianti, Mohammad Wahyudin Zarkasyi, Harry Suharman & Roebiandini Soemantri. (2023) Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors. Journal of Islamic Accounting and Business Research.
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Alice Annelin. (2022) Audit team equality and audit quality threatening behaviour. Managerial Auditing Journal 38:2, pages 158-185.
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Sawsan Ismail, Merwiey Alaqrabawi, Safaa Ahmad, Ezzat Ghaidan & Mahmoud Mahmoud. 2023. From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence. From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence 553 561 .
Rabih Nehme, Christelle AlKhoury & Abdullah Alharbi. (2022) Stimulants of behavioural change: accounting education schism and gender. Accounting Research Journal 35:5, pages 698-720.
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Rabih Nehme, Amir Michael & Jim Haslam. (2021) The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research 30:2, pages 245-266.
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Ahmad Dahiyat. (2022) Robotic process automation and audit quality. Corporate Governance and Organizational Behavior Review 6:1, pages 160-167.
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Jessica L. Buchanan & M. David Piercey. (2021) How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures. AUDITING: A Journal of Practice & Theory 40:4, pages 53-77.
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Khoirul Aswar, Fahmi Givari Akbar, Meilda Wiguna & Eka Hariyani. (2021) Determinants of audit quality: Role of time budget pressure. Problems and Perspectives in Management 19:2, pages 308-319.
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Rabih Nehme, Amir Michael & Alcheikh Edmond Kozah. (2020) Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender. Benchmarking: An International Journal 28:4, pages 1319-1334.
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Tjibbe Bosman. (2021) The measurement of audit quality in the Netherlands: a practical note. Maandblad Voor Accountancy en Bedrijfseconomie 95:1/2, pages 17-31.
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Sungging Prabangkara & Fitriany Fitriany. (2021) Factors that affect dysfunctional audit behaviour: A study to understand external auditor’s role as the guardians of strong and justice organizations (Goal 16 sustainable development goals). IOP Conference Series: Earth and Environmental Science 716:1, pages 012116.
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Jamel Chouaibi & Abir Hichri. (2020) Effect of the auditor’s behavioral and individual characteristics on integrated reporting quality: evidence from European companies. International Journal of Law and Management 63:2, pages 195-218.
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Kristie M. Young, William W. Stammerjohan, Rebecca J. Bennett & Andrea R. Drake. 2021. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research 117 137 .
Reyhan SARIÇİÇEK & Mehmet AYTEKİN. (2020) Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi. Muhasebe ve Finansman Dergisi:87, pages 89-106.
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Pernilla Broberg, Torbjörn Tagesson & Timur Uman. (2020) Antecedents of Psychological Well-Being among Swedish Audit Firm Employees. International Journal of Environmental Research and Public Health 17:10, pages 3346.
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Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & J. van Oosterhout. (2018) Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms. Journal of Business Ethics 162:1, pages 149-167.
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Rabih Nehme, Christelle AlKhoury & Abdullah Al Mutawa. (2019) Evaluating the performance of auditors: a driver or a stabilizer of auditors’ behaviour. International Journal of Productivity and Performance Management 69:9, pages 1999-2019.
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Jomjai Sampet, Naruanard Sarapaivanich & Paul Patterson. (2019) The role of client participation and psychological comfort in driving perceptions of audit quality. Asian Review of Accounting 27:2, pages 177-195.
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Amir Amiruddin. (2019) Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior. International Journal of Law and Management 61:2, pages 434-454.
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David N. Herda, Nathan H. Cannon & Randall F. Young. (2018) Workplace Mindfulness and its Effect on Staff Auditors' Audit Quality-Threatening Behavior. Behavioral Research in Accounting 31:1, pages 55-64.
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Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe & Margaret Woods. (2019) Investigating the backstage of audit engagements: the paradox of team diversity. Accounting, Auditing & Accountability Journal 32:2, pages 378-400.
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Dwi Suhartini, Rida Perwita Sari & Eko Riadi. (2019) Konsekuensi Budgetary Slack : Perspektif Gender. Journal of Accounting Science 3:1, pages 37-48.
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Kenneth J. Smith, David J. Emerson & Charles R. Boster. (2018) An examination of reduced audit quality practices within the beyond the role stress model. Managerial Auditing Journal 33:8/9, pages 736-759.
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Maurizio Rija. 2018. Eurasian Business Perspectives. Eurasian Business Perspectives 3 20 .
Kenneth J. Smith & David J. Emerson. (2017) An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting 37, pages 1-14.
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Pernilla Broberg, Torbjörn Tagesson, Daniela Argento, Niclas Gyllengahm & Ola Mårtensson. (2016) Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance 21:2, pages 331-350.
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Thomas Riise Johansen & Jeppe Christoffersen. (2017) Performance Evaluations in Audit Firms: Evaluation Foci and Dysfunctional Behaviour. International Journal of Auditing 21:1, pages 24-37.
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Rabih Nehme. (2017) Performance evaluation of auditors: a constructive or a destructive tool of audit output. Managerial Auditing Journal 32:2, pages 215-231.
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David N. Herda & Kasey A. Martin. (2016) The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis. Current Issues in Auditing 10:2, pages A14-A27.
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Brant E. Christensen, Steven M. Glover, Thomas C. Omer & Marjorie K. Shelley. (2016) Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research 33:4, pages 1648-1684.
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Veena L. Brown, Jodi L. Gissel & Daniel Gordon Neely. (2016) Audit quality indicators: perceptions of junior-level auditors. Managerial Auditing Journal 31:8/9, pages 949-980.
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Tobias Svanström. (2016) Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms. International Journal of Auditing 20:1, pages 42-51.
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Marcela Espinosa-Pike & Itsaso Barrainkua. (2016) An exploratory study of the pressures and ethical dilemmas in the audit conflict. Revista de Contabilidad 19:1, pages 10-20.
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Erkki K. Laitinen & Teija Laitinen. (2015) A probability tree model of audit quality. European Journal of Operational Research 243:2, pages 665-677.
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Cordoş George-Silviu & Fülöp Melinda-Timea. (2015) New Audit Reporting Challenges: Auditing the Going Concern Basis of Accounting. Procedia Economics and Finance 32, pages 216-224.
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Alan Kilgore, Graeme Harrison & Renee Radich. (2014) Audit quality: what’s important to users of audit services. Managerial Auditing Journal 29:9, pages 776-799.
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Desmond C.Y. Yuen, Philip K.F. Law, Chan Lu & Jie Qi Guan. (2013) Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau. International Journal of Accounting & Information Management 21:3, pages 209-226.
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W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik & Uma K. Velury. (2013) Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory 32:Supplement 1, pages 385-421.
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Troy A. Hyatt & Mark H. Taylor. (2013) The Effects of Time Budget Pressure and Intentionality on Audit Supervisors' Response to Audit Staff False Sign-off. International Journal of Auditing 17:1, pages 38-53.
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Donna D. Bobek, Brian E. Daugherty & Robin R. Radtke. (2012) Resolving Audit Engagement Challenges through Communication. AUDITING: A Journal of Practice & Theory 31:4, pages 21-45.
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Nathalie Gonthier-Besacier, Géraldine Hottegindre & Sandrine Fine-Falcy. (2012) Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière. Comptabilité Contrôle Audit Tome 18:2, pages 33-72.
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Sara Louise Muhr, Michael Pedersen & Mats Alvesson. 2012. Managing ‘Human Resources’ by Exploiting and Exploring People’s Potentials. Managing ‘Human Resources’ by Exploiting and Exploring People’s Potentials 193 220 .
Kym Butcher, Graeme Harrison, Jill McKinnon & Philip Ross. (2011) Auditor appointment in compulsory audit tendering. Accounting Research Journal 24:2, pages 104-149.
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Alan Kilgore, Renee Radich & Graeme Harrison. (2011) The Relative Importance of Audit Quality Attributes. Australian Accounting Review 21:3, pages 253-265.
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Halil Paino, Zubaidah Ismail & Malcolm Smith. (2010) Dysfunctional audit behaviour: an exploratory study in Malaysia. Asian Review of Accounting 18:2, pages 162-173.
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Breda Sweeney, Don Arnold & Bernard Pierce. (2009) The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions. Journal of Business Ethics 93:4, pages 531-551.
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Tiphaine Compernolle. (2009) La construction collective de l'indépendance du commissaire aux comptes : la place du comité d'audit. Comptabilité Contrôle Audit Tome 15:3, pages 91-116.
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Angus Duff. (2009) Measuring audit quality in an era of change. Managerial Auditing Journal 24:5, pages 400-422.
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Christine Noël-Lemaître & Makram Chemangui. (2008) Les cartes conceptuelles comme outil de représentation du rôle des auditeurs dans la fiabilité de l'information financière : une exploration des différences liées à l'expérience. Systèmes d'information & management Volume 13:2, pages 5-31.
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Paul Coram, Alma Glavovic, Juliana Ng & David R. Woodliff. (2008) The Moral Intensity of Reduced Audit Quality Acts. AUDITING: A Journal of Practice & Theory 27:1, pages 127-149.
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Bernard Gumb & Christine Noël-Lemaître. (2007) Le rapport des dirigeants sur le contrôle interne à l'épreuve de l'analyse de discours. Comptabilité Contrôle Audit Tome 13:2, pages 97-126.
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Georg Schreyögg & Martina Kliesch‐Eberl. (2007) How dynamic can organizational capabilities be? Towards a dual‐process model of capability dynamization. Strategic Management Journal 28:9, pages 913-933.
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Katarzyna KosmalaOlivier Herrbach. (2016) The ambivalence of professional identity: On cynicism and jouissance in audit firms. Human Relations 59:10, pages 1393-1428.
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Bernard Pierce & Breda Sweeney. (2006) Perceived Adverse Consequences of Quality Threatening Behaviour in Audit Firms. International Journal of Auditing 10:1, pages 19-39.
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Olivier Herrbach. (2005) The art of compromise? The individual and organisational legitimacy of “irregular auditing”. Accounting, Auditing & Accountability Journal 18:3, pages 390-409.
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Tyrone M. Carlin, Nigel Finch & Guy Ford. (2007) When Inconvenient Observation Meets Comfortable Myth - A Fresh Look at Audit Quality. SSRN Electronic Journal.
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Andreas G. Georgantopoulos, Dimitris Konstantios, Vasilios-Christos Naoum & Georgios A. Papanastasopoulos. (2022) The Effect of Audit Quality on Organization Capital. SSRN Electronic Journal.
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Jessica Buchanan & M. David Piercey. (2020) How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures. SSRN Electronic Journal.
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Cristina Alberti, Jean C. Bedard, Olof Bik & Ann Vanstraelen. (2020) Audit Firm Culture: Recent Developments and Trends in the Literature. SSRN Electronic Journal.
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Konstantinos Eleftheriou, Iliya Komarev & Paul J.M. Klumpes. (2018) Regulating the Market for Audit Services: A Game Theoretic Approach. SSRN Electronic Journal.
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Lou Zhukun, Chong Wang & Chuan Zhang. (2018) Government Auditors' Ethics Commitment and Audit Quality. SSRN Electronic Journal.
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Wendy Beekes, David Otley & Valentine Ururuka. (2014) Factors Influencing Quality Threatening Behaviour in a Big Four Accounting Firm. SSRN Electronic Journal.
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Wiwi Idawati. (2014) Effect of Audit Rotation, Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia). SSRN Electronic Journal.
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Brant E. Christensen, Steven M. Glover, Thomas C. Omer & Marjorie K. Shelley. (2013) Understanding Audit Quality: Insights from Audit Partners and Investors. SSRN Electronic Journal.
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J Pruijssers, J. van Oosterhout & Pursey P.M.A.R. Heugens. (2013) Organizational Antecedents of Dysfunctional Auditor Behaviors: The Mitigating Role of Audit Firm Governance. SSRN Electronic Journal.
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W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik & Uma Velury. (2012) Audit Quality Indicators: Insights from the Academic Literature. SSRN Electronic Journal.
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Kris Hardies, Diane Breesch & Joël Branson. (2011) The Gendered Production of Audit Quality. SSRN Electronic Journal.
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