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Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

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 locus o...

Ausführliche Beschreibung

Gespeichert in:
Hauptverfasser: Lili Sugeng Wiyantoro, Chen Yan, Liu Yuanyuan
Format: Artigo
Sprache:Inglês
Veröffentlicht: Taylor & Francis Group 2023-12-01
Schriftenreihe:Cogent Business & Management
Schlagworte:
locus of control
organisational commitment
employee performance
turnover intention
auditor position
time budget pressure
Online-Zugang:https://www.tandfonline.com/doi/10.1080/23311975.2023.2246744
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