Understanding workplace deviant behavior in auditing: A systematic review
Haïly Issam, Ghandari Youssef
The purpose of this paper is to propose a typology of financial auditors’ deviant behaviors using two dimensions: behavior’s seriousness and auditor’s role. Based on these two dimensions, auditors’ deviance appears to fall into four distinct categories: technical deviance, tortious deviance, managerial deviance and professional deviance. Furthermore, due to the limitations of existing definitions in the literature and in the absence of a general definition of deviant behavior in the financial auditing field, this paper suggests a definition that takes into account the three key distinguishing features, which characterize a deviant behavior, namely intentionality, the violation of a standard and the presence of negative consequences. Finally, by conducting a systematic review using several search engines, this paper seeks to provide an overview of empirical research published between 1978 and 2019 on financial auditors’ deviant behavior to understand the main antecedents of auditors’ dysfunctional behaviors.
Haïly Issam, Ghandari Youssef. Understanding workplace deviant behavior in auditing: A systematic review. International Journal of Multidisciplinary Research and Development, Volume 8, Issue 11, 2021, Pages 36-49