Effect of auditor and client negotiation experience on audit results: an experimental test

Angela, Leliana Maria; Husnatarina, Fitria

doi:10.1504/ijmef.2015.073231

Cited by 2 publications

(2 citation statements)

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“…This confidence is crucial for managing the dynamics of audit teams and ensuring cohesive and productive efforts towards audit objectives. Additionally, negotiation, an integral component of the auditing process, relies on auditors' confidence in their persuasive communication skills (Angela & Husnatarina, 2015;Awadallah, 2018). Auditors with high self-efficacy in negotiation are better equipped to discuss audit findings, recommend changes, and advocate for the adoption of specific actions with conviction.…”

Section: Interpersonal Communication In Auditingmentioning

confidence: 99%

The Auditor Self-Efficacy Scale: Measuring Confidence in Technical Skills, Technological Adaptation, and Interpersonal Communication

Jonathan Muterera

2024

Financ. account. res. j.

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The auditing profession's complexity and high-stakes nature necessitates a nuanced understanding of auditors' self-efficacy, which significantly influences their performance, decision-making quality, audit quality, and fraud detection capabilities. Recognizing a gap in the domain-specific measurement of self-efficacy within this field, this study introduces the Auditor Self-Efficacy (ASE) scale, developed in alignment with Bandura's social cognitive theory. The ASE scale, consisting of three subscales—Technical Skills, Technological Adaptation, and Interpersonal Communication—aims to capture auditors' confidence across key competencies in auditing. This research involved 593 auditors who used an online survey to validate the scale. The findings indicated moderate to high levels of self-efficacy among the participants, with satisfactory internal consistency across the subscales. Confirmatory factor analysis affirmed the structural integrity and validity of the scale, with excellent model fit indices and significant factor loadings. The scale's discriminant validity was also established, highlighting its ability to differentiate between various dimensions of self-efficacy in auditing. The ASE scale's development fills a significant gap in the literature and offers practical implications for enhancing auditors' professional development and organizational capacity building. By providing a detailed measure of auditors' confidence across key competencies, the ASE scale facilitates a deeper understanding of their role and contributions to the auditing profession, paving the way for future research and practice to improve audit quality and efficiency in the evolving financial landscape. Keywords: Auditor Self-Efficacy, Auditing Competencies, Technical Skills in Auditing, Technological Adaptation in Auditing, Interpersonal Communication in Auditing, Social Cognitive Theory, Professional Development in Auditing, Audit Quality, Decision-Making in Auditing, Fraud Detection.

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Section: Interpersonal Communication In Auditingmentioning

confidence: 99%

The Auditor Self-Efficacy Scale: Measuring Confidence in Technical Skills, Technological Adaptation, and Interpersonal Communication

Jonathan Muterera

2024

Financ. account. res. j.

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“…Cheng et al (2002) suggested that the competence of auditors is composed of two factors, namely knowledge and behaviour. Public accounting firms need to prepare their auditors with good negotiation skills when dealing with the management (Angela and Husnatarina, 2015). According to Arens and Loebbecke (1997, p.796) independence is achieved through:…”

Section: Literature Reviewmentioning

confidence: 99%

Factors Affecting Internal Audit Function Effectivity (Internal Auditor Competence and Objectivity, Management Support, and Organization Culture) at Local Government

Gamayuni

2018

IJMEF

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Internal audit function is important at the central and local government, but is still weak, and it needs to be improved. Therefore, this research aims to examine the effect of the internal auditor competence and objectivity, management support and organisation culture on the effectiveness of the internal audit function. This research uses survey method with description verification approach, and it is conducted on local government in Lampung Province, Indonesia. Primary data are statistically tested by using SEM partial least square (PLS). This research has shown that the internal auditor competence and objectivity, and organisation culture has significant influence to the effectiveness of internal audit function, but management support does not.

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Effect of auditor and client negotiation experience on audit results: an experimental test

Cited by 2 publications

References 0 publications

The Auditor Self-Efficacy Scale: Measuring Confidence in Technical Skills, Technological Adaptation, and Interpersonal Communication

The Auditor Self-Efficacy Scale: Measuring Confidence in Technical Skills, Technological Adaptation, and Interpersonal Communication

Factors Affecting Internal Audit Function Effectivity (Internal Auditor Competence and Objectivity, Management Support, and Organization Culture) at Local Government

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