Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.]
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 acc...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2018
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29579/ |
| _version_ | 1848807271880982528 |
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| author | Anita, Rizqa Abdillah, Muhammad Rasyid Anugerah, Rita Zakaria, Nor Balkish |
| author_facet | Anita, Rizqa Abdillah, Muhammad Rasyid Anugerah, Rita Zakaria, Nor Balkish |
| author_sort | Anita, Rizqa |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T22:40:11Z |
| format | Article |
| id | uitm-29579 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:11Z |
| publishDate | 2018 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-295792022-07-05T06:47:10Z https://ir.uitm.edu.my/id/eprint/29579/ Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.] apmaj Anita, Rizqa Abdillah, Muhammad Rasyid Anugerah, Rita Zakaria, Nor Balkish Management. Industrial Management Risk management. Risk in industry. Operational risk 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. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29579/1/29579.pdf 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.]. (2018) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 13 (2). pp. 127-146. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Management. Industrial Management Risk management. Risk in industry. Operational risk Anita, Rizqa Abdillah, Muhammad Rasyid Anugerah, Rita Zakaria, Nor Balkish Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.] |
| title | Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.] |
| title_full | Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.] |
| title_fullStr | Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.] |
| title_full_unstemmed | Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.] |
| title_short | Mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / Rizqa Anita ...[et al.] |
| title_sort | mitigating dysfunctional audit behavior: analysis of organizational commitment, auditor performance, and turnover intention / rizqa anita ...[et al.] |
| topic | Management. Industrial Management Risk management. Risk in industry. Operational risk |
| url | https://ir.uitm.edu.my/id/eprint/29579/ https://ir.uitm.edu.my/id/eprint/29579/ |