The Mediating Effect of Normlessness Behavior on the Relationship between Machiavellian Tendencies and Dysfunctional Auditing Behavior: A Study on Auditors

Abstract

Purpose – The aim of this research is to measure the effect of Machiavellian tendencies and normlessness behaviors of auditors on dysfunctional auditing behavior. Design/methodology/approach – The data was obtained from 112 auditors through questionnaires. Participants were determined by simple random sample selection. Descriptive statistical analyzes, confirmatory factor analysis, reliability analysis and regression analyzes were performed with the data set. Findings – The results indicate that Machiavellian tendencies has significant and positive effects on dysfunctional auditing behavior and normlessness behavior; normlessness behavior has a positive effect on dysfunctional auditing behavior. The findings also reveal that normlessness behavior has a mediating variable effect in the relationship between Machiavellian tendencies and dysfunctional auditing behavior. Discussion – Auditors should not tend to dysfunctional audit behavior in order to increase the quality of their audit. In this respect, it is recommended to examine the factors underlying the Machiavellian tendencies and normlessness behaviors that lead auditors to dysfunctional audit behavior and to make necessary arrangements by the Public Oversight and Accounting and Auditing Standards Authority.