The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan

Abstract

This paper explores dysfunctional audit behaviour among internal auditors specifically on its antecedents. The applicable literature is used to predict the relationships among stressors and dysfunctional audit behaviour. These relationships were then tested based on the survey outcomes from 187 internal auditors serving in Jordan. The results of structural equation model demonstrate the appropriate fit of the proposed conceptual model towards the data. The results demonstrate premature sign-off as the direct outcomes of role ambiguity and role conflict. This study also highlights the implications of these findings towards the management of companies and the potential future research.