The impact of social pressures, locus of control, and professional commitment on auditors’ judgment

Nasution, Damai; Östermark, Ralf

doi:10.1108/13217341211242204

Cited by 27 publications

(32 citation statements)

References 24 publications

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“…Social pressure results in the influence of someone's performance by significant others (Bishop, DeZoort & Hermanson, 2016;Nasution, & Ostermark, 2012). Ghanaee, Rojuee & Ghanbari (2015) explained that there are two main social influence pressures that could affect auditors' performance i.e.…”

Section: Social Influence Pressurementioning

confidence: 99%

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Johari¹,

Ridzoan²,

Zarefar³

2019

IJFR

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Auditing is considered a stressful occupation as the job is always characterized by heavy workloads, many deadlines, time pressure, social pressure and commitment towards the organization. Public auditors are often under pressure to produce quality audit, and yet may be under serious work pressure or continually dealing with auditees in stressful situations. Work stress faced by public auditors also may lead to mental and physical distress which resulted to decrease in job performance. This study examines which potential factors of pressure that have a significant relationship to government auditors’ job performance. Factors to be test in this study are work overload, time pressure and social influence pressure. This current study contributes information and ideas to the management and academician in the theoretical and practical aspects. The respondents in this study are 203 government auditorsfrom government auditors in National Audit Department of Malaysia. The result of this study shows that there is no significant relationship on work overload to auditors’ job performance. However the result of this study found that factor of time pressure shown a positive significant relation on auditors’ job performance, while social influence pressure shown a negative significant relationship on auditors’ job performance.

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Section: Social Influence Pressurementioning

confidence: 99%

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Johari¹,

Ridzoan²,

Zarefar³

2019

IJFR

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“…The case focused on the first dimension of auditor independence, i.e. independence in mind and has also been used in previous studies (Nasution and Ö stermark, 2012;Tsunogaya et al, 2017).…”

Section: Ethical Judgementmentioning

confidence: 99%

The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

Nasution

Östermark

2019

SRJ

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Purpose The purpose of this paper is to develop and test the scale of auditors’ awareness of the profession’s reputation for independence, defined as the degree to which auditors recognise the importance of the reputation for independence and acknowledge the impact of their judgements and decisions on that reputation, and to provide preliminary evidence of an association between auditors’ awareness of the profession’s reputation and auditors’ ethical judgement. Design/methodology/approach A seven-item scale was developed to measure auditors’ awareness of the profession’s reputation for independence, and an auditing case was used to measure auditors’ ethical judgement. A survey questionnaire of practising auditors working in auditing firms in Indonesia provides data for testing the validity and reliability of the new scale and proposed hypothesis. Findings The findings show that the scale is unidimensional and has satisfied reliability and validity. Moreover, the preliminary evidence of a positive association between the new scale and auditors’ ethical judgement is provided. Research limitations/implications Further studies should test the validity and reliability of the scale of awareness of the profession’s reputation for independence with larger data and in different settings. Investigation of the antecedent factors of auditors’ awareness of the profession’s reputation for independence is suggested. Originality/value This paper develops a new measure, namely, the awareness of the profession’s reputation for independence. Preliminary evidence to establish an association between that awareness and auditor ethical judgement is provided.

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“…Second, based on the scientific literature review, no previous study has discussed goal orientation on fraud detection responsibility. In auditing context, goal orientation becomes a reason that motivates auditors on audit judgment performance (Iskandar et al , 2012; Mohd‐Sanusi and Mohd‐Iskandar, 2007; Nasution and Östermark, 2012; Sanusi et al , 2018). This study interacts with goal orientation with self-efficacy to maximize performance achievement, which has not much discussed in audit research.…”

Section: Introductionmentioning

confidence: 99%

Public accounting profession and fraud detection responsibility

Rustiarini

Yuesti

Gama

2020

JFC

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Purpose The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms. Design/methodology/approach The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia. Findings The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable. Research limitations/implications Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms. Practical implications These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection. Social implications There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud. Originality/value There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

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The impact of social pressures, locus of control, and professional commitment on auditors’ judgment

Cited by 27 publications

References 24 publications

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

Public accounting profession and fraud detection responsibility

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