There are many theories related with individual auditors behavior, like, respond action, planned behaviour and attitude theory. My question is: Do could use the agency theory to explain the audit quality from behavioral perspective?
Agency theory is one of many theories that are categorized under organizational theory which I have used several in my research. If you want to understand more about how it is used in papers feel free to review my PhD thesis which is online. Yes, you can use agency theory to explain the variations of audit quality from a behavioural practice. You may also want to look at Stewardship theory is well which is the contra to agency theory - again look at my papers to see how they are applied. hope this helps.
Robert
Yes. Agency theory can be used to differentiate the board of directors behaviour towards the compny
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