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 …

Analysis of factors affecting dysfunctional audit behavior in Malaysia

RJ Johari, NA Mohd Hairudin… - International Journal of …, 2022 - emerald.com
Purpose The financial scandals in Malaysia have caused auditors to be convicted of such
failure and led to the claims that they were involved in dysfunctional audit behavior. The …

[PDF][PDF] The effect of role conflict and ethical sensitivity on auditor performance with moderation of emotional intelligence

E Lase, TS Hwee, YR Edward - Journal of Economics …, 2021 - pdfs.semanticscholar.org
Auditors are required to be professional to carry out their duties properly in examining the
client's financial statements to provide benefits to the client and interested parties on the …

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 quality of audit recommendation: The effect of role conflict, role ambiguity and work stress

M Asnawi - Accounting, 2022 - growingscience.com
This research examines the effects of role conflict and role ambiguity on internal auditor's
work stress and the quality of audit recommendations. These relationships were tested …

A literature review on work stress and audit quality reduction behavior: trend and future challenges

FN Prihantini, I Januarti, D Darsono - Journal of Accounting and …, 2024 - journal.umy.ac.id
Research aims: This research aims to identify research development on work stress and its
impact on audit quality reduction behavior. Design/Methodology/Approach: This qualitative …

The effect of time budget pressure on auditors' behaviour

MNM Nor, M Smith, Z Ismail… - Advanced Science …, 2017 - ingentaconnect.com
This paper investigates the occurrence of time budget pressure among auditors in Malaysia.
Using the questionnaire, auditors registered with the Malaysian Institute of Accountant were …

O Efeito da Personalidade do Auditor, da Cultura ética e da Pressão do Tempo na Qualidade da Auditoria

SC Costa - 2019 - search.proquest.com
Este estudo tem como objetivo estender a literatura sobre a Qualidade de Auditoria (QA),
identificando determinantes da QA relacionadas com as caraterísticas dos auditores e da …

[引用][C] The Effect of role ambiguity and role conflict on dysfunctional audit behaviour: Evidence from Jordan

MOA Shbail, M Obeid - International …, 2018 - Human Resource Management …