Mediation of environmental, personal and social factors in the relationship between the external locus of control and the dysfunctional audit behavior
DOI:
https://doi.org/10.5007/2175-8069.2022.e82913Keywords:
Audit quality, Dysfunctional behavior, Environmental factors, Personal factors, Socialization factorsAbstract
This research aims to analyze the influence of the locus of external control on dysfunctional audit behavior, mediated by environmental, personal and social factors. The study broaches behavioral aspects in the context of the audit. In order to reach the proposed objective, a descriptive survey was carried out, with a quantitative approach to data analysis. A total of 163 independent auditors registered in the Brazilian Federal Accounting Council took part in the survey. The relationship between the constructs is analyzed by applying the Structural Equation Modeling technique (SEM). The results evident that environmental personal and social factors affect the relationship between the locus of control and the dysfunctional behavior. In this way, it can be concluded that the results presented in this study can provide the regulatory agencies of the audit area, as well as the audit firms, subsidies to evaluate the quality of services provided considering a behavioral perspective.
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