The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity

IF 2.3 Q2 BUSINESS, FINANCE

Asian Review of Accounting Pub Date : 2023-12-14 DOI:10.1108/ara-11-2022-0274

Shilin Liu, Noor Adwa Sulaiman, Suhaily Shahimi

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引用次数: 0

Abstract

Purpose

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

Design/methodology/approach

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

Findings

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Practical implications

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

Originality/value

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

查看原文本刊更多论文

情境因素和性格因素对审计质量威胁行为的影响：探讨宗教信仰的调节作用

目的本研究采用归因理论，考察了情境因素（时间预算压力（TBP）、组织道德文化（OEC）和质量控制程序（QCPs））和处置因素（审计师职业承诺（APC）和内部控制点（ILOC））对审计质量威胁行为（AQTB）的影响。此外，研究还观察了宗教信仰在情境因素和处置因素与 AQTB 之间关系中的调节作用。研究结果表明，OEC 和 QCPs 情境因素与 AQTB 发生率呈负相关，而 TBP 与 AQTB 发生率呈正相关。处置因素 APC 和 ILOC 与 AQTB 负相关。此外，研究结果表明，宗教信仰对大多数与 AQTB 相关的情境因素和处置因素都有调节作用。实际意义监管机构和会计师事务所在努力提高审计质量（AQ）时，可以考虑从神学/宗教角度出发，加强道德文化和质量控制，以减少 AQTB。原创性/价值研究结果进一步揭示了可能导致或阻碍审计实践中出现 AQTB 的情境因素和性格因素，以及宗教信仰在抑制 AQTB 方面的调节作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.