scholarly journals The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism

2022 ◽  
Vol 10 (1) ◽  
pp. 267-275
Author(s):  
Chriscarol Antami Parluhutan ◽  
Ermawati Ermawati ◽  
Shinta Widyastuti
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Professional Skepticism

scholarly journals The effect of quality control system on audit quality

2020 ◽  
Vol 9 (4) ◽  
pp. 419-425
Author(s):  
Khansa Shahibah ◽  
Bambang Hariadi ◽  
Zaki Baridwan
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Public Accounting ◽  
Big Ten ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Moderating Role

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

scholarly journals Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19

2021 ◽  
Vol 6 (1) ◽  
pp. 15-27
Author(s):  
Arfiana Dewi ◽  
Evi Dwi Kartikasari
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Time Budget ◽  
External Locus ◽  
Accounting Firms ◽  
Policy Makers ◽  
Reduction Behavior ◽  
External Locus Of Control ◽  
Time Budget Pressure

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.

PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH

2019 ◽  
Vol 3 (02) ◽  
pp. 414
Author(s):  
SULFIANTY SULFIANTY
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Sample Selection ◽  
Selection Method ◽  
Civil Servants ◽  
Financial Supervision ◽  
Internal Auditors

The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.   Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.

Investigating the Personality Variable (LOC) & Impression Management Relationship: Exploring the Role of Demographic Variables & Sectoral Difference of Managers

2016 ◽  
Vol 7 (1) ◽  
Author(s):  
Poornima Madan ◽  
Shalini Srivastava
Keyword(s):  
Locus Of Control ◽  
Impression Management ◽  
Demographic Variables ◽  
Personality Variable ◽  
Public Sector Organizations ◽  
Private And Public ◽  
The Difference ◽  
The Relationship ◽  
Test Correlation

The purpose of the study is to investigate the relationship between locus of control and impression management. The study also examines the variation in locus of control dimensions namely, internality, externality (others) and externality (chance). It further investigates the difference on perception of demographic variables (gender and marital status) and sectoral difference on impression management. The study was administered on 125 Managers who were representatives of different private and public sector organizations in Delhi/NCR. Variables in the study were assessed using validated instruments. Descriptive Statistics, t-test, Correlation and Regression were used for data analysis. Organizations will be better prepared to dig into the arena of one of the personality variable, i.e. locus of control and its relationship with impression management. The current research is imperative in providing insights into role of personality variable (locus of control) and impression management, which will be one of the pioneer researches available till date. Moreover, the research will highlight the significance of locus of control dimensions and impression management.

Audit Reviewers' Judgments in Multiple Client Audit Environments

2017 ◽  
Vol 29 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Mario J. Maletta ◽  
Kimberly K. Moreno
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Contrast Effects ◽  
Comparative Information ◽  
A Current

ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

2021 ◽  
Vol 8 (9) ◽  
pp. 102-114
Author(s):  
Shabrina Tri Asti Nasution
Keyword(s):  
Audit Quality ◽  
Educational Institutions ◽  
Audit Process ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The City ◽  
And Training ◽  
Good Attitude

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.

The Case of Undetected Fraud: Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?

2021 ◽  
Author(s):  
Joseph F. Brazel ◽  
Christine Gimbar ◽  
Tammie J. Schaefer
Keyword(s):  
High Risk ◽  
Reference Point ◽  
Specific Level ◽  
Professional Skepticism ◽  
Audit Firm

This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and (2) providing jurors with key differences between the role of a fraud examiner and the role of an auditor as a reference point for judging the auditor’s performance. We find that describing a specific firm policy to jurors does not significantly decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a reference point (e.g., scope of work, testing approaches) does significantly decrease negligence findings. Encouragingly, we also find some evidence that jurors are apt to decrease negligence findings when auditors exercise higher skepticism, but ultimately do not detect a fraud.

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