In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the...

The purpose of this paper is to examine auditors' personality traits and attitudes towards dysfunctional audit behavior (DAB) in two different cultural contexts, the United States (US) and Lebanon. The study uses surveys administered to senior accounting students in accredited universities in...