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IJSTR >> Volume 2- Issue 5, May 2013 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



The Influence Of Dysfunctional Behavior And Individual Culture On Audit Quality

[Full Text]

 

AUTHOR(S)

Siti Kustinah

 

KEYWORDS

Keywords: Dysfunctional Behavior, Organizational Culture and Audit Quality

 

ABSTRACT

ABSTRACT: Dysfunctional behavior and organizational culture affects the quality of audit. Partially, dysfunctional behavior has negative and significant effect on the quality of audit. The decline of the audit quality is due to the auditors do not research of financial accounting standards, set a materiality level lower than it should, do not review more intensively of client documents, remove most of the time the audit has been spent in audit process and remove the difference between the actual time and time budget audit. Whereas, organizational culture has positive and significant effect on audit quality. The improve of the audit quality is due to the auditors do not feel stress when they have audit process, less work and competition among them.

 

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