Factors Associated with the Incidence of Reduced Audit Quality Behaviors.
Charles F. Malone, Robin W. Roberts · Auditing A Journal of Practice & Theory · 1996
Abstract Presents a model of factors associated with the incidence of reduced audit quality (RAQ) behaviors. Relationship between the incidence of such behaviors and auditors' personality characteristics; Auditors' perceived strength of the firm's quality control; Implications on firms' control, review and disciplinary procedures over audit program execution.