An application of a dual process model in explaining variations in auditor's perceptions of the propensity to engage in reduced audit quality acts

Research output: ThesisDoctoral Thesis

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Abstract

Advances in the ethical decision-making literature suggest that intentions to act unethically can be explained by the dual process model incorporating both the rational and intuitive approaches. This thesis examines both approaches by conducting two scenario-based experiments examining the impact of: (i) anticipated and unanticipated time deadline pressure; and (ii) controllable and uncontrollable time deadline pressure on auditors' perceptions of the propensity to engage in reduced audit quality (RAQ) acts. The results support both approaches suggesting the dual process model is an appropriate model in explaining variations in auditors' perceptions of the propensity to engage in RAQ acts.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • The University of Western Australia
Supervisors/Advisors
  • Woodliff, David, Supervisor
  • Scully, Glenndalough, Supervisor
Award date21 Sep 2016
Publication statusUnpublished - 2015

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