Locus Of Control And Dysfunctional Audit Behavior

Abstract

<p class="MsoBlockText" style="margin: 0in 34.2pt 0pt 0.5in; tab-stops: 441.0pt;"><span style="font-style: normal; mso-bidi-font-style: italic;"><span style="font-size: x-small;"><span style="font-family: Times New Roman;">The Panel on Audit Effectiveness suggested that dysfunctional audit behavior (DAB) was associated with decreased audit quality (Public Oversight Board 2000).<span style="mso-spacerun: yes;">  </span>Recent, notable audit failures have also rekindled criticisms of audit quality.<span style="mso-spacerun: yes;">  </span>The current study presents the results of a survey in which 134 auditors were asked to report their perceived levels of three widely-cited DABs in their firms: occurrence of premature sign-offs, altering/replacing audit procedures, and underreporting of time.<span style="mso-spacerun: yes;">  </span>Although the overall results can be characterized as positive for the auditing profession, a systematic pattern in the results was identified.<span style="mso-spacerun: yes;">  </span>Specifically, statistical analysis suggests that perceptions of DAB were associated with a common personality variable, locus of control.<span style="mso-spacerun: yes;">  </span>Practical implications of this interesting finding are subsequently presented in the paper. </span></span></span></p>

Dysfunctional Audit Behavior in Inspectorate Garut

“…However, auditor who has good achievement even though the satisfaction of themselves is lack, the auditor will not resign because own strong motivation from the chairman. This case prove that turnover intention effect on dysfunctional audit behavior positively [11]. Therefore, the authors propose hypothesis as below H 1 : Turnover intention effect on dysfunctional audit behavior.…”

Pengaruh Tipe Kepribadian Auditor dan Budaya Organisasi terhadap Perilaku Disfungsional Audit

“…Perilaku disfungsional audit merupakan perilaku menyimpang yang dapat mengakibatkan penurunan kualitas audit dan kegagalan audit (Bryan, Quirin, & Donnelly, 2005). Contoh perilaku disfungsional dalam penelitian ini adalah membuat ulasan dokumen secara tidak mendalam, menerima penjelasan klien yang kurang meyakinkan, menurunkan kualitas pekerjaan di bawah tingkat.…”

“…Hasil penelitian tersebut membuktikan bahwa individu dengan sifat yang ambisius dan kompetitif cenderung tidak menerima perilaku disfungsional audit. Diketahui bahwa perilaku disfungsional audit merupakan perilaku yang mengakibatkan penurunan kualitas Bryan, Quirin, & Donnelly (2005) sehingga individu dengan tipe kepribadian A tidak akan menerima perilaku disfungsional. Individu tersebut memiliki pemikiran untuk menghasilkan kinerja yang baik, sehingga cenderung menolak perilaku yang menyimpang.…”

Pengaruh Kompleksitas Tugas, Komitmen Organisasi, dan Time Budget Pressure Pada Perilaku Disfungsional Auditor

“…Perilaku disfungsional auditor merupakan tindakan yang dilakukan auditor dalam pelaksanaan program audit yang dapat mereduksi atau menurunkan kualitas audit secara langsung maupun tidak langsung (Bryan et al, 2005). Malone dan Roberts (1996) menyatakan bahwa tindakan-tindakan yang dapat mereduksi kualitas audit secara langsung diantaranya adalah penghentian prosedur audit secara dini (premature sign-off) dan mengubah atau mengganti tahapan-tahapan audit (replacing or altering audit procedurs).…”