Factors Affecting the Quality of Auditors' Work

Failure to report on detected financial misstatements can cause serious problems because it reflects poor quality work and thus can lead to audit firm failures. This book reviews the effects of individual, firm and team factors on auditors’ intention to report misstatements and the quality of auditors' work among external auditors using the theory of planned behaviour. This book explains the effects of personality type, locus of control, audit firm ethical culture and audit team norms on auditors’ intention to report detected misstatements. In addition, to extend the theory of planned behaviour, the moderating effects of audit firm ethical culture and team norms on the relationships between individual factors and auditors’ intention to report misstatements are also explained.