The impact of social pressures, locus of control, and professional commitment on auditors’ judgment

2012 ◽  
Vol 20 (2) ◽  
pp. 163-178 ◽  
Author(s):  
Damai Nasution ◽  
Ralf Östermark
Keyword(s):  
Locus Of Control ◽  
Professional Commitment ◽  
Social Pressures ◽  
The Impact

THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

2021 ◽  
Vol 3 (2) ◽  
pp. 30-47
Author(s):  
Elisha Jansen Sambara ◽  
Meinarni Asnawi ◽  
Sylvia Christina Daat
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
External Locus ◽  
The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

scholarly journals IMPACT OF THE PERSONALITY, PROFESSIONALISM, AND SPIRITUALITY ON DYSFUNCTIONAL BEHAVIOUR (A CASE STUDY OF INDONESIAN ACCOUNTANTS)

2019 ◽  
Vol 7 (5) ◽  
pp. 12-23
Author(s):  
Dyah N.A. Janie ◽  
Jaka Isgiyarta
Keyword(s):  
Locus Of Control ◽  
Work Environment ◽  
Reasoned Action ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
Accounting Firms ◽  
Positive Effects ◽  
Use Of Data ◽  
The Impact

Purpose of the study: This examination means to inspect the impact of locus of control on the reception of dysfunctional behaviour in auditing and to accountants’ professional commitment. We test the impact of accountants’ professional commitment to the reception of dysfunctional behaviour in auditing. We also dissect how work environment spirituality would moderate them. Methodology: The population was public accountants in Indonesia, selected using convenience sampling method due to the uncertainness of the population. Partial Least Square and WarPLS 6.0 were utilized to break down the information. The use of data collection methods in the form of online questionnaires directly addressed to all Indonesian accounting firms e-mail addresses. Main Findings: Locus of control proved to have positive effects on the behavioural dysfunctional audits reception and auditors' professional commitment. Professional commitment is not proven to harm the reception of dysfunctional behaviour in auditing. Work environment spirituality is not proven to moderate the relationship between professional commitment and reception of dysfunctional behaviour in auditing. Applications of this study: The more bound an auditor is to his profession, also makes him take actions that are less ethical, justifying any means so that his business can continue to run. Auditor's attachment to his profession gives an adverse impact. They need to develop themselves, switching to other professions, such as being an Accountant Educator, Management Accountant, or entering the public sector. Novelty/Originality of this study: This study combines reasoned action and contingency theory. It also connects locus of control and professional commitment. We also adopt work environment spirituality in the model of reception of dysfunctional behaviour in auditing that researchers have never used before. We also integrate extrinsic/environmental factor as a moderating, not as an independent variable. We also utilized online questionnaires.

scholarly journals The Impact of the COVID-19 Pandemic on Self-Reported Management of Chronic Conditions

2021 ◽  
Vol 8 ◽  
pp. 237437352110076
Author(s):  
Hyllore Imeri ◽  
Erin Holmes ◽  
Shane Desselle ◽  
Meagen Rosenthal ◽  
Marie Barnard
Keyword(s):  
Locus Of Control ◽  
Chronic Conditions ◽  
Online Survey ◽  
Health Locus Of Control ◽  
Patient Activation ◽  
Survey Study ◽  
Chronic Obstructive ◽  
Cross Sectional ◽  
Obstructive Pulmonary Disease ◽  
The Impact

Chronic conditions (CCs) management during the COVID-19 pandemic and the impact of the pandemic on patient activation (PA) and health locus of control (HLOC) remain unknown. This cross-sectional online survey study examined the role of COVID-19 pandemic-related worry or fear in PA and HLOC among patients with CCs. Individuals with CCs (n = 300) were recruited through MTurk Amazon. The questionnaire included sociodemographic questions, the Patient Activation Measure, and the Multidimensional Health Locus of Control–Form B. Out of the 300 participants, 9.7% were diagnosed with COVID-19, and 7.3% were hospitalized. Patients with cancer, chronic kidney disease, chronic obstructive pulmonary disease, drug abuse/substance abuse, and stroke reported significant difficulties in managing their CCs due to worry or fear because of COVID-19. More than half of the sample (45.7%) reported COVID-19-related worry or fear about managing their CCs, and these patients had lower PA and lower external HLOC compared to patients not affected by COVID-19-related worry or fear. Health professionals should provide more support for patients facing difficulties in managing their CCs during the COVID-19 pandemic.

scholarly journals Impact of Heuristics on Investment Decisions: The Moderating Role of Locus of Control

2020 ◽  
Vol 5 (1) ◽  
pp. 1-14
Author(s):  
Jeetendra Dangol ◽  
Rashmita Manandhar
Keyword(s):  
Decision Making ◽  
Locus Of Control ◽  
Investment Decision ◽  
Investment Decisions ◽  
Sampling Procedure ◽  
Moderating Effect ◽  
Moderation Effect ◽  
Investment Decision Making ◽  
Overconfidence Bias ◽  
The Impact

This paper aims to assess the impact of heuristics on the investment decision by analysing the effect of four heuristic biases, i.e., representativeness, availability, anchoring and adjustment, and overconfidence bias on rationality of Nepalese investor's investment decision-making and also examines the moderating effect of the internal locus of control in between. The study used 391 respondents based on a convenient sampling procedure, and structured questionnaire survey. The study result indicates that there is a significant relationship between irrationality in investment decision-making and all four heuristic biases. In addition, the study also concludes that locus of control has significant moderating effect in the relationship between investment decisions and three heuristic biases, i.e., availability, representative and anchoring bias. However, the study documents no moderation effect in case of relationship with overconfidence bias.

The impact of manager’s personality traits on project success through affective professional commitment: the moderating role of organizational project management maturity system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aqsa Ameer ◽  
Farah Naz ◽  
Bushra Gul Taj ◽  
Iqra Ameer
Keyword(s):  
Project Management ◽  
Personality Traits ◽  
Structural Equation ◽  
Project Success ◽  
Professional Commitment ◽  
Experimental Proof ◽  
Content Type ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this study is to determine the effect of conscientiousness and extraversion personality traits on project success. The relationship is mediated by affective professional commitment, whilst the relationship between personality traits and project success is moderated by organizational project management maturity. Design/methodology/approach The deductive approach is used to achieve the objectives of this study. Data were collected through a purposive sampling technique from 250 respondents with the help of questionnaires from information technology sectors. The structural equation modelling (SEM) in partial least squares-SEM and SPSS is used to analyse the data and to examine the hypothesis. Findings The outcomes demonstrate the partial mediating impact of affective professional commitment between the relationship of conscientiousness and extraversion personalities with project success. Additionally, it proves the moderating effects of project management maturity between the relationship of conscientiousness and extraversion personalities with project success. Practical implications This study reflects that employee personality appears to be a reliable indicator of how an employee is faithful to his profession. This faithfulness or duty decides the employee’s execution in terms of offering a successful project. Thus, achieving employee commitment needs to be done by completing the project successfully by the organizations in the presence of project management maturity systems. Originality/value It is the first study of its kind to provide experimental proof of the impact of a manager’s personality traits on project success in the presence of affective professional commitment (mediator) and organizational project management maturity (moderator).

The Effects of Grouping, Self Esteem, and Locus of Control on Microcomputer Performance and Help Seeking by Mildly Handicapped Students

1987 ◽  
Vol 3 (4) ◽  
pp. 443-460 ◽  
Author(s):  
Merith A. Cosden ◽  
Judy P. English
Keyword(s):  
Locus Of Control ◽  
Problem Solving ◽  
Help Seeking ◽  
Personal Characteristics ◽  
Self Esteem ◽  
Problem Solving Skills ◽  
Math Problem Solving ◽  
Performance Accuracy ◽  
Instructional Literature ◽  
The Impact

The impact of grouping, learning handicap, locus of control, and self esteem on students' performance on a math problem-solving program was assessed in two studies. Outcome measures included: 1) the level of difficulty at which students selected to work, 2) use of a program help command, and 3) response accuracy with and without help. Despite indication from the non-computer instructional literature that grouping would facilitate problem-solving skills for some students, neither problem selections nor performance accuracy varied as a function of group configuration. Personal characteristics influenced problem selections, help seeking, and accuracy in anticipated directions but not consistently. More consistent patterns were noted as a function of initial student competency in math.

scholarly journals Personality and the Impact of Celebrity Endorsements on Instagram

2021 ◽  
Vol 18 (3) ◽  
pp. 468-474
Author(s):  
Yair Amichai-Hamburger ◽  
Shir Etgar ◽  
Hadar Gil-Ad ◽  
Michal Levitan-Giat ◽  
Gaya Raz
Keyword(s):  
Social Networks ◽  
Social Network ◽  
Locus Of Control ◽  
Strong Influence ◽  
Online Social Network ◽  
Strong Impact ◽  
Celebrity Endorsements ◽  
Internal Locus Of Control ◽  
The Impact ◽  
The Relationship

Celebrities are famous people who often belong to entertainment industry. They are known to have a strong influence on people’s behavior. In the digital age this impact has expanded to include the online arena. Celebrities increasingly utilize Instagram, an online social network, to promote commercial products. It is important to learn to what extent people are influenced by this type of promotion and what sort of people are likely to be swayed by it. Research has demonstrated that people’s personalities have a strong impact on their behaviors online. However, until now, these investigations have not included the relationship between personality and the degree of celebrity influence through social networks. This study examines how much the personality of a user is related to the degree to which he or she is influenced by these Celebrity Instagram messages. Participants comprised 121 students (34 males, 87 females). They answered questionnaires which focused on their personality and were asked about the degree of influence celebrities exerted upon them through Instagram. Results showed that people who are characterized as being open and having an internal locus of control are more resistant to such celebrity influences. This paper demonstrates that the personality of a recipient is likely to influence the degree of impact that a celebrity endorsement is likely to produce. The implications of these results are discussed.

scholarly journals Killing Mayberry: The Crisis in Rural American Education

2019 ◽  
Vol 29 (1) ◽  
Author(s):  
James A. Bryant Jr.
Keyword(s):  
Rural Education ◽  
Rural Schools ◽  
American Education ◽  
Rural America ◽  
Policy Makers ◽  
Small Communities ◽  
The Past ◽  
Social Pressures ◽  
Full Picture ◽  
The Impact

The article provides an overview of the turbulent and challenging times facing teachers and administrators in rural schools. The article examines literature from over the past decade to paint a full picture of the economic and social pressures exerting themselves in rural America and the impact these forces are having in rural schools. This work argues that rural education has been ignored too long by policy makers and even many Americans, and that this crime of omission has had disastrous consequences for many small communities. The article concludes with an examination of some of the tentative but hopeful steps that are being taken to address the crisis in rural education.

scholarly journals RELACIÓN ENTRE MOTIVACIÓN, LOCUS DE CONTROL, HABITOS DE ESTUDIO Y RENDIMIENTO EN ESTUDIANTES UNIVERSITARIOS DE LA FACULTAD DE INGENIERÍA INDUSTRIAL Y DE SISTEMAS DE LA UNIVERSIDAD NACIONAL DE INGENIERIA

2016 ◽  
Vol 26 (1) ◽  
pp. 31
Author(s):  
Mario Heinrich Fisfalen Huerta
Keyword(s):  
Academic Performance ◽  
Locus Of Control ◽  
Correlation Analysis ◽  
Study Habits ◽  
Performance Study ◽  
Need For Affiliation ◽  
Need For Power ◽  
Number Of Factors ◽  
Study Results ◽  
The Impact

RESUMENEl rendimiento académico de los estudiantes depende de una serie de factores principalmente internos al estudiante; dentro de los cuales los hábitos de estudio juegan un rol muy importante, así como la motivación de los estudiantes y el locus de control. En el presente trabajo, se hace un estudio de la relación entre rendimiento académico, hábitos de estudio, motivación y locus de control; analizando la incidencia de las tres últimas variables sobre la primera. Para lo cual se aplica la técnica de la encuesta así como escalas de motivación, de hábitos de estudio y de locus de control; analizando los resultados con el empleo de técnicas estadísticas como el análisis de correlación, el análisis de varianza y el análisis de correlación. Los resultados del estudio muestran que los hábitos de estudio, así como la motivación hacia la afiliación y la motivación al logro inciden significativamente en el rendimiento académico de la muestra, conformada por estudiantes de la Facultad de Ingeniería Industrial y de Sistemas.Palabras clave.- Rendimiento académico, Hábitos de estudio, Necesidad de logro, Necesidad de filiación, Necesidad de poder, Locus-D control.ABSTRACTThe academic performance of students depends on a number of factors, mostly psycological; within which studying habits play an important role, as well as student motivation and locus of control. In this work, a study of the relationship between academic performance, study habits, motivation and locus of control is made; analyzing the impact of the last three variables over the first. For which the survey technique is applied and scales of motivation, study habits and locus of control; analyzing the results with the use of statistical techniques such as correlation analysis, analysis of variance and correlation analysis. The study results show that the study habits and motivation for affiliation and motivation to achieve significant impact on the academic performance of the sample, formed by students of the School of Industrial and Systems Engineering.Key words.- Academic performance, Study habits, Need for achievement, Need for affiliation, Need for power, Control-D locus.

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