Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate

Authors
Mahmoud Lari Dasht Bayaz 1
Mehdi Salehi 2
Marziyeh Zahedi 3
1 Assistant Professor Departmant of Accounting, Ferdowsi University of Mashhad, Azadi Square, Mashhad, Razavi Khorasan Province, Iran (Correspondig Auther).
2 Associate Professor, Departement of Accounting, Ferdowsi University of Mashhad. (mehdi.salehi@um.ac.ir)
3 Master of Accounting,Iran .(Autumnrains90@yahoo.com)
10.29252/aapc.2.3.111
Abstract
This study examines the dysfunctional behavior of auditors: managers’ ethical climate and audit supervisor relations. This paper is applied research and cross-correlation in terms of data collection based on structural equation modeling. The samples of employees for auditing were selected in Mashhad and Tehran in 2017. Due to the available volume and according to the formula for determining the sample size in order to increase research funding, however, 380 questionnaires were distributed whose 228 questionnaires were received and analyzed. The questionnaire return rate was 60 percent. The probability of a significant model parameters were used to test the hypothesis. Using smartPLS and explaining the hypotheses in a standard estimate, the goodness of fit of proposed model was investigated. At significant level of five percent, the results showed that: There is a significant relationship among working relationships with audit supervisor and dysfunctional behavior of auditors. However, ethical climate at the top levels of the organization moderates the relationship between working relationships with audit supervisor and dysfunctional behavior of auditors.
Keywords
Dysfunctional Auditor Behavior
Tone at the Top
Supervisors’ Relationships
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Value and Behavioral Accounting
Volume 2, Issue 3
Summer 2017
Pages 111-146