Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics

2003 ◽  
Vol 15 (1) ◽  
pp. 87-110 ◽  
Author(s):  
David P. Donnelly ◽  
Jeffrey J. Quirin ◽  
David O'Bryan
Keyword(s):  
Locus Of Control ◽  
Organizational Behavior ◽  
Structural Equation ◽  
Organizational Design ◽  
Audit Quality ◽  
Turnover Intentions ◽  
Personal Characteristics ◽  
Explanatory Model ◽  
Equation Modeling ◽  
Dysfunctional Behavior

Dysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign-off, gathering of insufficient evidence, altering or replacing audit procedures, and underreporting of time have negative effects on the auditing profession. While recent studies suggest that dysfunctional behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies locus of control, performance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross-organizational design and a structural equation modeling technique, survey results from 106 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to possess an external locus of control, report lower levels of self-rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting of DB.

Abusive supervision, supervisor undermining, and turnover intentions: mediation of quiescent silence and desire to seek revenge among Thai banking frontliners

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gul Afshan ◽  
Muhammad Kashif ◽  
Damrong Sattayawaksakul ◽  
Pimpa Cheewaprakobkit ◽  
Shanika Wijenayake
Keyword(s):  
Organizational Behavior ◽  
Social Exchange ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Abusive Supervision ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Trickle Down

Purpose Drawing on the social exchange theory, this study aims to investigate the destructive impact of abusive supervision and supervisor undermining on quiescent silence and turnover intentions among frontline employees. Whether quiescent silence and the desire to seek revenge mediate the path from aggressive supervisory behaviors to turnover intentions is explored. Design/methodology/approach Following a time-lagged design, the authors collected data from 350 frontline banking officers in Thailand by a survey. For data analysis purposes, structural equation modeling procedures are used through Smart partial least square version 3.2.0. Findings Uniquely, findings suggest that abusive supervision does not result in any form of retaliation. Supervisor undermining has a trickle-down effect on the desire to revenge, quiescent silence and turnover intentions. For supervisor undermining, the direct path, as well as mediating roles are supported by data. Practical implications The findings of this study suggests organizational systems should discourage supervisors from undermining the subordinates. There is a need to offer regular training to supervisors. Furthermore, employees should be provided some platforms and the freedom to positively speak at work. Above all, supervisors should be more inspiring which can dilute negative perceptions of abuse. Originality/value The proposed mediation of desire to revenge and quiescent silence is unique to this study. Moreover, the challenge to the traditional trickle-down effects of abusive supervision is a unique intervention in the organizational behavior literature.

Effects of ethical leadership, job satisfaction and affective commitment on the turnover intentions of accountants

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nuri Gökhan Torlak ◽  
Cemil Kuzey ◽  
Muhammet Sait Dinç ◽  
Ali Haydar Güngörmüş
Keyword(s):  
Job Satisfaction ◽  
Organizational Behavior ◽  
Ethical Leadership ◽  
Structural Equation ◽  
Affective Commitment ◽  
Online Survey ◽  
Turnover Intentions ◽  
Negative Association ◽  
Equation Modeling ◽  
Content Type

Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul. Design/methodology/approach Data were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis. Findings Concerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, JS and AC mediate the relationship between EL and TI. Finally, a similarity is found when comparing Generation X and Generation Y in terms of overall JS, AC and TI. Research limitations/implications The study is limited solely to companies functioning in Istanbul and incorporates a low number of respondents. Therefore, the results cannot be considered to be accurate for the whole country. The study might guide both private and public organizations in which owners/managers develop strategic plans. Originality/value The study fills the gap in research on organizational behavior where little has existed until now that probes the EL–JS–AC–TI links in Turkey. A few studies measure the TIs of accountants. Furthermore, EL and AC are rarely evaluated in the field of accounting in Turkey.

scholarly journals Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor

2016 ◽  
Vol 19 (3) ◽  
pp. 441
Author(s):  
Aprina Nugrahesthy Sulistya Hapsari
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Structural Equation ◽  
Personal Characteristics ◽  
Personal Characteristic ◽  
Equation Model ◽  
Dysfunctional Behavior ◽  
Convenience Sampling ◽  
Personal Performance ◽  
The Relationship

<p><em>Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationship between locus of control as a specific personal characteristic, employees’ personal performance, organizational commitment, turnover intention, auditors’ performance assessors as a factor outside personal characteristics and acceptance of dysfunctional audit behavior. We collected data by sending questionnaire to auditors in Semarang and Surakarta cities based on the convenience sampling method because we had no precise information on the number of existing auditors beforehand. Using Structural Equation Model (SEM) to analyze our data, we find that there is no association between personal characteristic and the acceptance of dysfunctional audit behavior. Meanwhile, there is a significant relationship between auditors’ performance assessor on the acceptance of dysfunctional audit behavior.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p align="center"><em><strong> </strong></em></p><p>Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.<em><br /></em></p>

How Communication in Organizations Is Related to Foci of Commitment and Turnover Intentions

2020 ◽  
pp. 1-12
Author(s):  
Sebastian Holzwarth ◽  
George Gunnesch-Luca ◽  
Roman Soucek ◽  
Klaus Moser
Keyword(s):  
Organizational Communication ◽  
Turnover Intention ◽  
Structural Equation ◽  
Affective Commitment ◽  
Turnover Intentions ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Confirmatory Factor ◽  
Communication In Organizations ◽  
Cohesion Theory

Abstract. The current study analyzes how two components of perceived organizational communication (vertical and horizontal) are related to employee turnover intentions via three types of affective commitment foci (organization, supervisor, and team). Using second-order confirmatory factor analysis and structural equation modeling techniques with a large cross-sectional dataset ( n = 3,317), our results show that, in line with social cohesion theory, vertical communication (e.g., supportiveness from the organization) is strongly related to affective organizational commitment, whereas horizontal communication (e.g., supportiveness from colleagues) is primarily related to affective team commitment. Additionally, both communication dimensions are related to affective supervisory commitment. Finally, these three foci of affective commitment incrementally explain and differentially mediate the relationship between perceived organizational communication and turnover intention.

scholarly journals Personality and Behavioral Predictors of Cyclist Involvement in Crash-Related Conditions

2019 ◽  
Vol 16 (24) ◽  
pp. 4881 ◽  
Author(s):  
Yubing Zheng ◽  
Yang Ma ◽  
Nan Li ◽  
Jianchuan Cheng
Keyword(s):  
Personality Traits ◽  
Road Safety ◽  
Sensation Seeking ◽  
Structural Equation ◽  
Personal Characteristics ◽  
Equation Modeling ◽  
Online Questionnaire ◽  
Road Crashes ◽  
Crash Rates ◽  
Model Combining

In recent years, the increasing rate of road crashes involving cyclists with a disproportionate overrepresentation in injury statistics has become a major concern in road safety and public health. However, much remains unknown about factors contributing to cyclists’ high crash rates, especially those related to personal characteristics. This study aims to explore the influence of cyclist personality traits and cycling behaviors on their road safety outcomes using a mediated model combining these constructs. A total of 628 cyclists completed an online questionnaire consisting of questions related to cycling anger, impulsiveness, normlessness, sensation seeking, risky cycling behaviors, and involvement in crash-related conditions in the past year. After the psychometric properties of the employed scales were examined, the relationships among the tested constructs were investigated using structural equation modeling. The results showed that cyclists’ crash risks were directly predicted by risky cycling behaviors and cycling anger, and the effects of cycling anger, impulsiveness, as well as normlessness on crash risks, were mediated by cycling behaviors. The current findings provide insight into the importance of personality traits in impacting cycling safety and could facilitate the development of evidence-based prevention and promotion strategies targeting cyclists in China.

Researchers’ awareness about plagiarism and impact of plagiarism detection tools – does awareness effect the actions towards preventing plagiarism?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sk. Mamun Mostofa ◽  
Mashiat Tabassum ◽  
S.M. Zabed Ahmed
Keyword(s):  
Structural Equation ◽  
Structural Model ◽  
Personal Characteristics ◽  
Equation Model ◽  
Equation Modeling ◽  
Plagiarism Detection ◽  
Chi Square ◽  
Content Type ◽  
Reported Study ◽  
Chi Square Test

Purpose This paper aims to analyse researchers’ awareness about plagiarism and impact of plagiarism detection tools on the actions that they take to prevent plagiarism. It also employs a structural model that examines whether awareness of plagiarism and anti-plagiarism tools have any significant effect on the actions taken by the researchers to avoid plagiarism. Design/methodology/approach A survey questionnaire was distributed to researchers at a large public university in Bangladesh. The survey accumulated 184 valid responses. Descriptive statistics were obtained to assess researchers’ awareness about plagiarism and impact of plagiarism detection tools and the actions taken by them. The reasons that may cause plagiarism were also identified. The awareness of the availability of the anti-plagiarism software that was being used by the university and its actual use by the researchers was gathered through the survey. Non-parametric Mann–Whitney and Kruskal–Wallis tests were conducted to investigate the differences in awareness levels and actions in terms of gender, age, discipline and current level of research. The chi-square test was carried out to examine the relationship between awareness about the availability of the anti-plagiarism software and its use by the researchers. Finally, the survey data were analysed using structural equation modeling to examine the effects of awareness of plagiarism and anti-plagiarism software on the actions taken by the researchers. Findings The study revealed that the level of awareness regarding plagiarism and impact of plagiarism detection software is generally high among the researchers. There are some significant differences between researchers’ demographic and personal characteristics and their awareness levels and actions with regard to plagiarism. The findings indicate that almost three-quarters of the researchers were aware about the anti-plagiarism tool that is being used, whereas more than half of the researchers indicated that they used the software to assess their works. The results of the structural equation model do not show a good fit, although there is strong statistical evidence that awareness about plagiarism and anti-plagiarism software has significantly impacted researchers’ actions towards preventing plagiarism. Originality/value There is no reported study on researchers’ awareness of plagiarism and its affiliated issues in Bangladesh. The findings of this study will not only provide useful insights regarding awareness about plagiarism but also assist university authorities to formulate relevant policy and take necessary actions against plagiarism in higher education institutions.

scholarly journals Impact of Organizational Commitment on Intention to Quit Among Psychaitric Nurses: Evidence from Pakistan

2015 ◽  
Vol 5 (4) ◽  
Author(s):  
Kashifa Yasmin ◽  
Prof. Dr. Najib Ahmad Marzuki
Keyword(s):  
Organizational Commitment ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Psychiatric Hospitals ◽  
Developed Countries ◽  
Intention To Quit ◽  
Equation Modeling ◽  
Cross Sectional ◽  
The Government ◽  
The Impact

<p><em>Shortage of the nurses is an important issue in the developing and developed countries. The aim of this paper is to determine the impact of organizational commitment on intention to quit among psychiatric nurses. Based on the model of casual turnover this study assessed the direct effect of organizational commitment on nurse’s intention to quit. The cross sectional data was collected from three hundred five nurses of psychiatric hospitals in Punjab, Pakistan. Structural equation modeling was applied to achieve the objectives. The results revealed that affective commitment and normative commitment have significant impact while continuous commitment has not significant effect on nurse’s intention to quit.  So, the commitment of nurse to hospital goals, missions, and values is not enough to predict her intention to quit from job in the hospital. This study recommends that, the government and policy makers should look beyond forces in their internal and external environment, when considering how to reduce employee’s turnover intentions. This study recommends that future researchers should examine the impact of work environment on intention to quit though burnout as a unit variable. This study contributes socially and economically.</em></p><p><em> </em></p>

Work climate, innovativeness, and firm performance in the US forest sector: in search of a conceptual framework

2008 ◽  
Vol 38 (7) ◽  
pp. 1703-1715 ◽  
Author(s):  
Pablo Crespell ◽  
Eric Hansen
Keyword(s):  
Firm Performance ◽  
Organizational Behavior ◽  
Structural Equation ◽  
Value Added ◽  
Forest Products ◽  
Work Climate ◽  
Wood Products ◽  
Equation Modeling ◽  
Forest Sector ◽  
The Us

Innovativeness can help companies differentiate themselves, with the ultimate goal of securing survival and improving performance. Modern theories in organizational behavior look at innovation as something that starts with individual creativity but that is also affected by the work environment. Using one broad industry sector, the US forest products industry, this study attempts to integrate into a unifying model the concepts of work climate, innovativeness, and firm performance using structural equation modeling. Results support the proposed theoretical model, with some modifications, finding a positive and significant relationship among all factors. Having innovation as a core part of a company’s strategy and fostering a climate for innovation positively affects the degree of innovativeness and performance of a company. This is especially true for secondary or value-added wood products manufacturers. A climate for innovation is characterized by high levels of autonomy and encouragement, team cohesion, openness to change and risk taking, and sufficient resources available to people. Lack of a validation sample suggests treating the model as tentative until further testing.

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

scholarly journals Factor Influencing Investor’s Decision Making in Indonesia: Moderating the Role of Locus of Control

2020 ◽  
pp. 49-56
Author(s):  
Febria Nalurita ◽  
Farah Margaretha Leon ◽  
Hamdy Hady
Keyword(s):  
Decision Making ◽  
Locus Of Control ◽  
Loss Aversion ◽  
Structural Equation ◽  
Investment Decision ◽  
Equation Modeling ◽  
Investment Decision Making ◽  
Market Factors ◽  
Regret Aversion

This study aims to investigate the effect of loss aversion, regret aversion, and market factors, on investment decision making with the moderating role of locus of control. Data collection is done by distributing questionnaires. The survey was conducted on individual investors in the Indonesia Stock Exchange in Jakarta to obtain a sample of 281. This research uses the Structural Equation Modeling approach. The statistical tool used is LISREL 8.8. This study found that loss aversion, regret aversion, and market factors significantly influence investment decision making. Locus of control plays the role of moderation between loss aversion, regret aversion, market factors, and investment decision making. The novelty in this study reveals the research that needs to be done to encourage investors to make rational decisions and control the required rate of returns through their locus of control. This research helps investors to make decisions logically and rationally with an open mind, high-performance thoughts and positive actions for investment goals that produce positive returns.

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