The determinants of dysfunctional audit behavior in an emerging context: a cognitive approach

Purpose This paper aims to explore the external and internal determinants of dysfunctional audit behavior in the Tunisian context using a cognitive approach. Design/methodology/approach The authors’ methodological approach is based on a cognitive approach. The authors use the cognitive mapping method to analyze 12 auditors’ cognitive maps in Tunisia. A collective map was grounded through assembling the full individual maps. Findings Using the Decision Explorer software for this analysis, the authors find that time budget pressure, client importance, turnover intention and job burnout are the most significant factors that can lead to dysfunctional audit behavior among Tunisian auditors. Practical implications This study’s findings help audit firms to identify the most significant factors that increase the probability of engaging in dysfunctional audit behavior. Furthermore, this paper contributed to the researchers, auditors and educators in further understanding of the factors that lead to dysfunctional behavior among auditors. Originality/value To the best of the authors’ knowledge, this research is among the first to examine internal and external factors that contribute to dysfunctional audit behavior using a cognitive approach. This paper contributes to the literature on accounting by analyzing the determinants of dysfunctional behavior based on attribution theory.