We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies in Indonesia during COVID-19. We additionally examine at how organisational commitment (OC), employee performance (EP), and turnover intention (TI) play a role as mediators in the relationship between...

This study examines cross-level relationship between implemented high performance work system (HPWS) and employee service related behaviors along with the mediating effects of employees' affective commitment between this relationship. Although, research studies have confirmed the positive...

We provide evidence from a large-scale field experiment on the causal effects of audit rules on compliance in a market for long-term care. In this setting care should be provided quickly and, therefore, the gatekeeper introduced ex-post auditing. Our results do not show significant effects of...

We provide evidence from a large-scale field experiment on the causal effects of audit rules on compliance in a market for long-term care. In this setting care should be provided quickly and, therefore, the gatekeeper introduced ex-post auditing. Our results do not show significant effects of...

Dysfunctional auditor behaviors (DABs), defined as all acts or omissions by auditors that negatively affect audit quality and reduce the reliability of audit-based opinions, have proven an endemic and persistent feature of the contemporary business environment. Although the dominant response to...

We examine the effects of pressures from client management and the audit firm's own management control systems (MCS) on auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept...

The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper...