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Majid, Jamaluddin; Asse, Ambo

doi:10.32484/ijemss.v1i1.3

Cited by 2 publications

(4 citation statements)

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“…Professional workers need to put in their best at work (Majid & Asse, 2018). An auditors' professional commitment to work tends to negatively affect their dysfunctional behavior (Fakhar & Hoseinzadeh, 2016).…”

Section: Shirkah: Journal Of Economics and Businessmentioning

confidence: 99%

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Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms

Mardi

Sarka

Kardoyo

2022

Shirkah

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This study is an empirical examination of the determinants of dysfunctional audit behavior based on professional commitment and organizational commitment, as well as the turnover intention in a public accounting firm. Data were obtained from 100 auditors who have been registered as members of the Indonesian Institute of Certified Public Accountants (IICPA) with a minimum period of active duty of one year using online questionnaires. Data were analyzed using the Structural Equation Modelling with LISREL. This study concludes that organizational commitment and professional commitment have a negative effect on dysfunctional audit behavior and turnover intention. Commitment is crucial to avoiding dysfunctional audit behavior since persons who are committed are less likely to engage in such behavior. Conversely, the more the turnover intention, the higher the risk of dysfunctional audit behavior. Thus, it is suggested that auditors have emotional relationships, economic values, religious morals, and ethical attitudes when performing their duties as public accountants.

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Section: Shirkah: Journal Of Economics and Businessmentioning

confidence: 99%

“…According to Majid and Asse (2018) and Mindarti and Puspitasari (2014), an auditor with turnover intention tends to accept more dysfunctional behavior. The turnover intention is accompanied by a low commitment to the organization's ability to tolerate dysfunctional audit behaviors.…”

Section: ~36~mentioning

confidence: 99%

Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms

Mardi

Sarka

Kardoyo

2022

Shirkah

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“…In general, stress and performance tend to have inverse relationship, and time pressure can be the main source of stress (Maule andSvenson, 1993 in Gundry &Liyanarachchi, 2007). Majid & Asse's (2018) found that time pressure has a positive influence on auditor's dysfunctional behavior . It is suspected that this is because the auditor thinks that in performing the audit they have to follow the predetermined time budget.…”

Section: Time Pressure and Premature Sign-off Of Audit Proceduresmentioning

confidence: 99%

“…Time pressue can lead an auditor to behave positively (asking more questions and getting motivated to complete the job) or negatively (by getting involved in audit quality reduction practice) (Cook andKelly, 1991 in Gundry &Liyanarachchi, 2007). Majid & Asse's (2018) found that time pressure has a positive influence on auditor's dysfunctional behavior. It is allegedly because the auditor thinks that in performing the audit he/she has to follow the time budget which has been set.…”

Section: Introductionmentioning

confidence: 99%

Premature Sign-Off of Audit Procedure

Izzah

Laily

2020

JABE

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This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature signoff of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.

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Cited by 2 publications

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Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms

Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms

Premature Sign-Off of Audit Procedure

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