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Moral intensity and dysfunctional audit behavior: evidence from Indonesian public sector audit
Husna Roza1, Suhernita2.
Studies regarding auditor behavior in the area of private sector audit have been well
documented. However, unlike its private sector counterpart, there has been limited literatures
discussing auditor behavior within the context of public sector audit. This study fills this gap
in literatures. This study aims at investigating the practices of dysfunctional audit behavior
among government’s auditor in Indonesia. This is a survey research. Data for this study were
gathered form questioners. Respondents for this study were government’s auditors at three
provinces in Indonesia. This study used three dimensions of moral intensity developed by Jones
(1991) in investigating the practices of reduced audit quality behavior. The dimensions are
social consensus, probability of effect and magnitude of consequences. Descriptive statistics
for reduced audit quality behaviors showed that among six types of reduced audit quality
behavior, relying on client explanations as substitutes for certain evidence was the most
prevalent among respondents. At the other hand, failing to research a technical issue become
the least common types of misbehavior committed by respondents during the course of audit.
Result of regression analysis for hypothesis testing showed that perceived probability of effect
toward financial statement users is negatively associated with reduced audit quality behaviors.
Affiliation:
- Universitas Andalas, Indonesia
- Universitas Andalas, Indonesia
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MyJurnal (2021) |
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Immediacy Index
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