Psychological contract, auditor deviations and audit quality
نویسندگان
چکیده
This article is designed to explore the theme: “Psychological Contract, Auditor Deviation, and Audit Quality Which reviewed from point of view non-public accountants. theme was lifted results research conducted at a company in Surabaya, East Java, Indonesia. Moreover, this study aims examine relationship between psychological contracts, Dysfunctional Behavior, Quality. taken place Non-Big category Public Accounting Firms or not affiliated with Big located The subjects were supervisory level auditors assumption that they had understood experienced implementing audit procedures how work environment, relations, leadership. Researchers use contract variables as independent variables, variable dependent variable, Behavior mediating variable. Statistical testing using simple regression prove three hypotheses proposed by researchers. shows has negative effect on dysfunctional auditor behavior it also can negatively quality. In contrast, Psychological Contract positively influence
منابع مشابه
effect of psychological contract between auditor and audit firm on of quality reducing behavior of auditing
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ژورنال
عنوان ژورنال: International journal of business, economics & management
سال: 2023
ISSN: ['2632-9476']
DOI: https://doi.org/10.21744/ijbem.v6n2.2141