Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ... [et al.]

Anita, Rizqa and Abdillah, Muhammad Rasyid and Anugerah, Rita and Zakaria, Nor Balkish (2018) Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ... [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 13 (2). pp. 127-146. ISSN 2550-1631

Abstract

Public accounting firms are expected to increase audit quality with mitigating dysfunctional behavior. Understanding what causes dysfunctional audit behavior is critical for public accounting firms. The purposes of this study are to investigate the effects of organizational commitment on auditor acceptance of dysfunctional audit behavior through turnover intention and auditor performance. The Partial Least Square analysis was applied to a questionnaire survey data from 129 auditors working in public accounting firms in Sumatera Island (Indonesia). results indicate that auditors who are more accepting of dysfunctional audit behavior tend to possess an exhibit higher turnover intention, report lower level of auditor performance and weak organizational commitment. Further analysis found that turnover intention and auditor performance mediate the effect of organizational commitment on auditor acceptance of dysfunctional audit behavior.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Anita, RizqaUNSPECIFIED
Abdillah, Muhammad Rasyidm.rasyidabdillah@unilak.ac.id
Anugerah, RitaUNSPECIFIED
Zakaria, Nor BalkishUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > Risk management. Risk in industry. Operational risk
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 2
Page Range: pp. 127-146
Item ID: 29579
Uncontrolled Keywords: Auditor acceptance of dysfunctional audit behavior, Organizational commitment, Turnover intention
URI: http://ir.uitm.edu.my/id/eprint/29579

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