The influence of the auditor's personality in audit quality

A Samagaio, T Felício - Journal of Business Research, 2022 - Elsevier
This study analyzes the auditor personality impact on audit quality, using partial least
squares structural equation model and fuzzy-set qualitative comparative analysis methods …

An examination of reduced audit quality practices within the beyond the role stress model

KJ Smith, DJ Emerson, CR Boster - Managerial Auditing Journal, 2018 - emerald.com
Purpose The purpose of this paper is to investigate the role stress model originally
developed by using more refined measures, a context-specific performance metric and a …

Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

LS Wiyantoro, C Yan, L Yuanyuan - Cogent Business & Management, 2023 - econstor.eu
We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies
in Indonesia during COVID-19. We additionally examine at how organisational commitment …

Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

L Sugeng Wiyantoro, C Yan… - Cogent Business & …, 2023 - Taylor & Francis
We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies
in Indonesia during COVID-19. We additionally examine at how organisational commitment …

The mediating effect of auditor dysfunctional behavior on Machiavellian character and time budget pressure of audit quality

I Putu, N Rasmini, I Budiartha, A Widanaputra - Accounting, 2020 - m.growingscience.com
The purpose of this study is to examine the auditor's dysfunctional behavior mediating the
influence of Machiavellian characteristic and time budget pressure on audit behavior. This …

[PDF][PDF] Factors influencing audit quality of banking business sector in Indonesia

S Handoyo, AS Putri - Humanities and Social Sciences Letters, 2022 - researchgate.net
Improved audit quality is needed to increase investor's confidence in a company's financial
statements. Competence and independence are requirements to produce a quality audit …

Internal audit quality in the stress paradigm and social exchange relationships

PP Wulandari, M Sudarma… - Cogent Social …, 2024 - Taylor & Francis
The purpose of this study was to examine the effect of workplace situation dimensions and
individual dimensions on reducing audit quality (RAQ) with auditor burnout as a mediator …

Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior

NW Rustiarini - ATESTASI: Jurnal Ilmiah Akuntansi, 2021 - jurnal.feb-umi.id
This study aims to prove the effect of task complexity and time budget pressure on auditors'
job stress and dysfunctional behavior empirically. This study also examines the job stress …

Internal Control As A Mediator Of Audit Quality

O Lisa, U Muawanah, H Heriyadi… - Jurnal Reviu Akuntansi …, 2023 - ejournal.umm.ac.id
Purpose: The aim of this research is to analyze the influence of internal control on audit
quality, examine the impact of integrity on internal control, investigate the effect of time …

Antecedents of Professional Skepticism, Auditor Experience, and Time Pressure in Fraud Detection

S Suriani, H Abubakar, I Nur, S Selamet… - … Journal of Advanced …, 2023 - i.ihspublishing.com
Fraud is an unlawful act committed by individuals, both from within and outside an
organization, with the aim of obtaining personal or group benefits that directly harm others …