Dysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign-off, gathering of insufficient evidence, altering or replacing audit procedures, and underreporting of time have negative effects on the auditing profession. While recent studies suggest that dysfunctional behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies locus of control, performance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross-organizational design and a structural equation modeling technique, survey results from 106 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to possess an external locus of control, report lower levels of self-rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting of DB.

SummaryLee and Mitchell (1994) proposed a decision process-based voluntary turnover model, which identifies the psychological processes involved in the decision to quit a job. The current study tests and extends the Lee and Mitchell's (1994) unfolding model of voluntary turnover using a sample of voluntary 'quitters' and 'stayers'. Survey and interview results from 84 practicing accountants suggest that the Lee and Mitchell's (1994) model does an excellent job of capturing employee decision process-data in an accounting environment. Additional extension hypotheses pertaining to economic consequences and gender differences are also proposed and subsequently supported.

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>Dysfunctional audit behavior (DAB) is associated with decreased audit quality (Public Oversight Board 2000). While recent studies suggest that dysfunctional audit behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes or determinants of this form of deviant behavior. This study develops and tests a theoretical model that identifies locus of control, position, and organizational commitment as antecedents of attitudes toward DAB. Using a cross-organizational design and a path analysis technique, survey results from 113 auditors support the theoretical model. </span></p></div></div></div>

<p class="MsoBlockText" style="margin: 0in 34.2pt 0pt 0.5in; tab-stops: 441.0pt;"><span style="font-style: normal; mso-bidi-font-style: italic;"><span style="font-size: x-small;"><span style="font-family: Times New Roman;">The Panel on Audit Effectiveness suggested that dysfunctional audit behavior (DAB) was associated with decreased audit quality (Public Oversight Board 2000).<span style="mso-spacerun: yes;">&nbsp; </span>Recent, notable audit failures have also rekindled criticisms of audit quality.<span style="mso-spacerun: yes;">&nbsp; </span>The current study presents the results of a survey in which 134 auditors were asked to report their perceived levels of three widely-cited DABs in their firms: occurrence of premature sign-offs, altering/replacing audit procedures, and underreporting of time.<span style="mso-spacerun: yes;">&nbsp; </span>Although the overall results can be characterized as positive for the auditing profession, a systematic pattern in the results was identified.<span style="mso-spacerun: yes;">&nbsp; </span>Specifically, statistical analysis suggests that perceptions of DAB were associated with a common personality variable, locus of control.<span style="mso-spacerun: yes;">&nbsp; </span>Practical implications of this interesting finding are subsequently presented in the paper. </span></span></span></p>

Learning Assistants (LAs) have been shown to have better conceptual understanding and more favorable beliefs about science than non-LAs, and are more likely to choose a career in K-12 science teaching [1]. We propose that connections between elements of identity, persistence, and participation in an LA program can be explained using the concept of the community of practice and its intimate relationship to identity [2]. In separate work, Hazari et al. found that physics identity was highly correlated to expressed career plans in physics [3]. We hypothesize that a thriving LA program has many features of a well-functioning community of practice and contributes to all four elements of physics identity: personal interest, student performance, competence, and recognition by others. We explore how this analysis of the LA experience might shape decisions and influence outcomes of adoption and adaptations of the LA model.