Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions

Abstract

The main factor in the success of many service companies, including auditing institutions, is manpower. Without expert manpower, performance and effectiveness of these institutions will be essentially affected, because human resource is the most important asset of the institutions. Therefore, functional behavior and also durability of auditors have great importance to these institutions. In the other hand, the dysfunctional behavior and turnover of employees in these institutions will be a big blow. This study aims to examine the factors affecting the dysfunctional behavior at various levels (Including task complexity, auditor independence, time budget pressure and client’s importance) in order to answer the question whether dysfunctional behavior can influence the turnover of auditors in auditing institutions or not. So, 160 people (including technical managers, senior directors and supervisor) in the process of implementation of the study were surveyed using a questionnaire. The results of the analysis carried out using structural equation modeling and Smart PLS indicates that task complexity, auditor independence and time budget pressure impact dysfunctional behavior and this behavior has an effect on turnover in auditing institutions, while the role of the client’s importance on dysfunctional behavior is not supported