This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Jobrelated stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement. This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Job-related stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement.JEL Classification: G38, M42, L51.

This research aims to investigate the impact of IFRS convergence on accounting pay for performance sensitivity. This research uses samples 515 firm-years of non-financial public companies listed in Indonesia Stock Exchange for the period 2012-2016. For comparability with previous studies which using only dummy variable for pre and post IFRS adoption as a measurement of IFRS convergence, we use a more reliable measurement in the degree of convergence by looking at three types of difference in adopting IFRS standards such as differences in terms of transition, difference in effective date, and difference on text-based on Mita (2015). The result of this study is that IFRS convergence can positively influence accounting pay for performance sensitivity. This positive effect is likely due to a principle-based IFRS framework that raises the chance of directors to improve their compensation through earnings management. The result of this study is also that the effectiveness of the Audit Committee does not influence the positive effect of IFRS convergence on accounting pay for performance sensitivity. This may be because the audit committee oversight is less able to limit management actions at the time of IFRS implementation.