Open AccessFactors that affect dysfunctional audit behaviour: A study to understand external auditor’s role as the guardians of strong and justice organizations (Goal 16 sustainable development goals)
Author(s) -
Sungging Prabangkara,
Fitriany Fitriany
Publication year - 2021
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/716/1/012116
Subject(s) - affect (linguistics) , audit , quality audit , accounting , business , dysfunctional family , external auditor , time budget , psychology , internal audit , clinical psychology , ecology , communication , biology
This study aimed to investigate factors that affect dysfunctional audit behavior, represented by audit quality reduction and underreporting time. Using 117 questionnaires distributed to auditors in Jakarta, a multiple regression analysis is performed to test the hypothesis. The results showed that perceived time budget pressure and continuous professional commitment positively influence audit quality reduction and underreporting time. While professional commitment, affective, type of personality, and auditor position in audit firms negatively affect audit quality reduction and underreporting time. Besides, competencies negatively affect audit quality reduction and do not affect the underreporting of time. On the other hand, normative professional commitment and independence do not affect audit quality reduction and underreporting time. These results indicate that public accountants have played a role in achieving a more transparent and accountable audit firm, SDGs goals no 16.