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The Effect of Professional Skepticism and Professional Ethics on Dysfunctional Auditor Behavior: A Research on Auditors

Yıl 2024, Cilt: 4 Sayı: 1, 1 - 19, 31.01.2024

Öz

The aim of this research is to measure the effects of professional skepticism and professional ethics perceptions of auditors on their dysfunctional auditor behavior (DAB). The data was obtained by survey method from 303 auditors determined by simple random sampling method. The results indicate that professional skepticism and professional ethics have a negative effect on dysfunctional auditor behavior; professional skepticism has a positive effect on the perception of professional ethics. The findings also reveal that the perception of professional ethics has a mediating effect on the relationship between professional skepticism and dysfunctional auditor behavior.

Kaynakça

  • Aamir, M., Rasid, S. Z. A., Baskaran, S., ve Manzoor, F. (2018). Effect of personality traits on dysfunctional audit behavior. International Journal Of Academic Research In Business And Social Sciences, 8(12), 1189-1021. doi: 10.6007/IJARBSS/v8-i12/5190
  • Abdelhak, E. E., Elamer, A. A., AlHares, A., ve McLaughlin, C. (2019). Auditors’ ethical reasoning in developing countries: the case of Egypt. International Journal of Ethics and Systems, 35(4), 558-583. doi: 10.1108/IJOES-02-2019-0041
  • Agarwalla, S. K., Desaia, N., ve Tripathy, A. (2017). The ımpact of self deception and professional skepticism on perceptions of ethicality. Advances in Accounting, 37, 85-93. doi: 10.1016/j.adiac.2017.04.002
  • Amroabadi, M. S., Khanagha, J. B., ve Naderibeni, M. (2014). Professional commitment on dysfunctional audit behavior in audit organizations of ısfahan public accountancy. Interdisciplinary Journal of Contemporary Research in Business, 5(9), 275-283.
  • Albeksh, H.M. (2016). Compliance of auditors to ethics and rules of professional conduct and its impact on audit quality.Imperial Journal of Interdisciplinary Research, 2(12), 610-621.
  • Argyris, C. (1990). The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society, 15, 503-511. doi:10.1016/0361-3682(90)90031-O
  • Awaluddin, M., Nirgahayu, N., Wardhani, R. S., ve Sylvana, A. (2019). The effect of expert management, professional skepticism and professional ethics on auditors detecting ability with emotional ıntelligence as modeling variables. International Journal of Islamic Business and Economics (IJIBEC), 3(1), 49-67.
  • Aydın, İ. P. (2001). Yönetsel, mesleki ve örgütsel etik. Ankara: Pegem Yayıncılık.
  • Aymankuy, Y., ve Sarıoğlan, M. (2005). Muhasebe meslek mensuplarının meslek etiğine yaklaşımları ve balıkesir il merkezinde bir uygulama. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 8(14), 23-45.
  • Baron, R. M., ve Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations, Journal of Personality and Social Psychology, 51(6), 1173-1182.
  • Bestari, X. V. (2012). Pengaruh etıka profesı dan perılaku dısfungsıonal terhadap kualıtas audıt (Studi empiris Pada KAP Di Jakarta Timur), S1 thesis, Program Studi S1Akundansi Fakultas Ekonomi Universitas Negeri Jakarta, Jakarta.
  • Birjandi, H., Khodamipour, A., ve Pourheidari, O. (2019). Investigating the impact of professional ethics on auditor's professional skepticism. Management Accounting, 12(42), 5-26.
  • Brislin, R.W. (1970). Back-translation or cross-cultural research. Journal of Cross-Cultural Psychology, 1, 185-216.
  • Brown-Liburd, H. L., Cohen, J., ve Trompeter, G. (2013). Effects of earnings forecasts and heightened professional skepticism on the outcomes of client–auditor negotiation. Journal of Business Ethics, 116(2), 311-325.
  • Coram, P., Ng, J.ve Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among australian auditors. Australian Accounting Review, 38-44. doi: 10.1111/j.1835-2561.2003.tb00218.x
  • Coram, P., Ng, J., ve Woodliff, D. R. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: A Journal of Practice & Theory, 23(2),159-167. doi: 10.2308/aud.2004.23.2.159
  • Coram, P., Glavovic, A., Ng, J., ve Woodliff, D. (2008). The moral intensity of reduced audit quality acts. Auditing: A Journal of Practice & Theory, 27, 127-149. doi:10.2308/aud.2008.27.1.127
  • Çokluk, Ö., Şekercioğlu, G., ve Büyüköztürk, Ş. (2012). Sosyal bilimler için çok değişkenli istatistik: SPSS ve LISREL uygulamaları. Ankara: Pegem Akademi.
  • Dalkılıç, A.F ve Oktay, S. (2011). Uluslararası denetim ve güvence standartlarında mesleki şüphecilik. Mali Çözüm Dergisi, 103, 63-78.
  • DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.
  • Dewi, C. A. M., ve Dwirandra, A. A. N. B. (2018). Peran moral reasoning dan skeptisisme profesional memoderasi role stress terhadap perilaku disfungsional internal auditor. E-Jurnal Akuntansi, 24(1), 143-169.
  • Dewi, Y. E., Kartini., Nirwana. (2021). Effect of ındependence, professionalism, professional skepticism and time budget pressure on audit quality with moral reasoning as moderation variables. International Journal of Innovative Science and Research Technology, 6(1), 355-367.
  • Farag, M. S.ve Elias, R. Z. (2012). The ımpact of accounting students’ professional skepticism on their ethical perception of earnings management. Research on Professional Responsibility and Ethics in Accounting, 16, 185-200. doi:10.1108/s1574-0765(2012)0000016010
  • Field, A. (2000) Discovering statisticsusing SPSS for windows. New Delhi: Sage Publications.
  • Fleet, D.V. ve Griffin, R.W. (2006). Dysfunctional Organization Culture: The role of leadership in motivating dysfunctional work behaviors. Journal of Managerial Psychology, 21(8), 698-708. doi: 10.1108/02683940610713244
  • Fornell, C. ve Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382-388.
  • Giacalone, R. A. ve Greenberg, J. (1997). Antisocial behavior in organizations. United Kingdom: Sage Publications.
  • Grenier, J. H. (2017). Encouraging Professional skepticism in the industry specialization era. Journal of Business Ethics, 142(2),241-256.
  • Gundry, L. C. ve Liyanarachchi, G. A. (2007). Time budget pressure, auditors' personality type, and the incidense of reduced audit quality practices. Pacific Accounting Review, 19(2), 125– 152. doi: 10.1108/01140580710819898
  • Günlük, M., (2010). Muhasebecilerin mesleki ve örgütsel bağlılık, iş memnuniyeti ve işten ayrılma eğilimleri üzerine bir araştırma, Doktora Tezi, Gebze Yüksek Teknoloji Enstitüsü Sosyal Bilimler Enstitüsü, Gebze.
  • Günlük, M., Yücel, R., ve Sulu, S., (2018). İşe yabancılaşmanın iş stresi, meslek etiği ve kuralsızlık davranışı üzerindeki etkisi: muhasebe meslek mensupları üzerinde bir araştırma, 17. Uluslararası katılımlı işletmecilik kongresi (26-28 Nisan 2018, İzmir).
  • Günlük, M. (2023). Makyavelist eğilimler ve işlevsel olmayan denetim davranışı arasındaki ilişkide kuralsızlık davranışının aracı değişken etkisi: bağımsız denetçiler üzerinde bir araştırma. İşletme Araştırmaları Dergisi, 15(3), 2111-2127.
  • Hair, J. F., Black, W. C., Babin, B. J., ve Anderson, R. E., (2019). Multivariate data analysis (8th Edition), Hampshire, United Kingdom: Cengage Learning EMEA.
  • Haris, N. S. (2019). Effects of professional skepticism, organizational-professional conflicts and performance evaluation toward audit judgment through auditor dysfunctional behavior. Research Journal of Finance and Accounting, 10(8), 165-173. doi: 10.7176/RJFA
  • Hurtt, R. K. (2010). Development of a scale to measure professional skepticism, auditing. A Journal of Practice & Theory, 29(1), 149–171.
  • Hurtt, R. K., Brown-Liburd, H., Earley, C. E. ve Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice, 32(Supplement 1), 45-97. doi:10.2308/ajpt-50361
  • ISA 200 (2009): International Standard on Auditing 200: overall objectives of the ındependent auditor and the conduct of an audit in accordance with ınternational standards on auditing. Erişim adresi: http://www.ifac.org.
  • Jaworski, B. J. ve Young, S. M. (1992). Dysfunctional behaviour and management control: An empirical study of marketing managers. Accounting, Organizations and Society, 17(1), 17-35.doi:10.1016/0361-3682(92)90034-P
  • Jaya, T. E. ve Irene, C. (2016). Skepticism, time limitation of audit, ethics of professional accountant and audit quality (Case Study in Jakarta, Indonesia). Review of Integrative Business and Economics Research, 5(3),173-182.
  • Kamu Gözetimi Kurumu, Bağımsız Denetim Standardı, 200.Bağımsız denetçinin genel amaçları ve bağımsız denetimin bağımsız denetim standartlarına uygun olarak yürütülmesi Erişim adresi: https://www.kgk.gov.tr.
  • Kenny, D.A., Kashy, D.A., ve Bolger, N. (1998). Data analysis in social psychology. D. Gilbert, S. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (4th ed.), Boston: McGraw-Hill, 233–265.
  • Liu, X. (2018). Can professional skepticism be learned? evidence from China. Journal of Education for Business, 93(6), 267-275. doi:10.1080/08832323.2018.1466773
  • Mapuasari, S. A. (2017). The ethics of professional skepticism: a study in ındonesia supreme audit ınstitution. JAAF (Journal of Applied Accounting and Finance), 1(1), 1-11.
  • Mardijuwono, A. W., ve Subianto, C. (2018). Independence, professionalism, professional skepticism: the relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61-71.doi:10.1108/AJAR-06-2018-0009
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Mesleki Şüphecilik ve Meslek Etiğinin İşlevsel Olmayan Denetçi Davranışı Üzerindeki Etkisi: Bağımsız Denetçiler Üzerine Bir Araştırma

Yıl 2024, Cilt: 4 Sayı: 1, 1 - 19, 31.01.2024

Öz

Bu araştırmanın amacı bağımsız denetçilerin mesleki şüpheciliklerinin ve meslek etiği algılarının işlevsel olmayan denetçi davranışı (İODD) üzerindeki etkilerini ölçmektir. Araştırmanın uygulama bölümünde kullanılan veri seti basit tesadüfi örnekleme yöntemiyle belirlenen 303 bağımsız denetçiden anket yöntemi ile elde edilmiştir. Araştırma modelinde gösterilen hipotezleri test etmek için gerçekleştirilen analizler sonucunda mesleki şüpheciliğin ve meslek etiğinin işlevsel olmayan denetçi davranışı üzerinde olumsuz; mesleki şüpheciliğin ise meslek etiği algısının üzerinde olumlu bir etkisinin olduğu sonucuna ulaşılmıştır. Araştırmanın ara değişken analizine yönelik bulguları ise mesleki şüphecilik ile işlevsel olmayan denetçi davranışı arasındaki ilişkide meslek etiği algısının tam aracı değişken etkisinin olduğunu göstermektedir.

Kaynakça

  • Aamir, M., Rasid, S. Z. A., Baskaran, S., ve Manzoor, F. (2018). Effect of personality traits on dysfunctional audit behavior. International Journal Of Academic Research In Business And Social Sciences, 8(12), 1189-1021. doi: 10.6007/IJARBSS/v8-i12/5190
  • Abdelhak, E. E., Elamer, A. A., AlHares, A., ve McLaughlin, C. (2019). Auditors’ ethical reasoning in developing countries: the case of Egypt. International Journal of Ethics and Systems, 35(4), 558-583. doi: 10.1108/IJOES-02-2019-0041
  • Agarwalla, S. K., Desaia, N., ve Tripathy, A. (2017). The ımpact of self deception and professional skepticism on perceptions of ethicality. Advances in Accounting, 37, 85-93. doi: 10.1016/j.adiac.2017.04.002
  • Amroabadi, M. S., Khanagha, J. B., ve Naderibeni, M. (2014). Professional commitment on dysfunctional audit behavior in audit organizations of ısfahan public accountancy. Interdisciplinary Journal of Contemporary Research in Business, 5(9), 275-283.
  • Albeksh, H.M. (2016). Compliance of auditors to ethics and rules of professional conduct and its impact on audit quality.Imperial Journal of Interdisciplinary Research, 2(12), 610-621.
  • Argyris, C. (1990). The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society, 15, 503-511. doi:10.1016/0361-3682(90)90031-O
  • Awaluddin, M., Nirgahayu, N., Wardhani, R. S., ve Sylvana, A. (2019). The effect of expert management, professional skepticism and professional ethics on auditors detecting ability with emotional ıntelligence as modeling variables. International Journal of Islamic Business and Economics (IJIBEC), 3(1), 49-67.
  • Aydın, İ. P. (2001). Yönetsel, mesleki ve örgütsel etik. Ankara: Pegem Yayıncılık.
  • Aymankuy, Y., ve Sarıoğlan, M. (2005). Muhasebe meslek mensuplarının meslek etiğine yaklaşımları ve balıkesir il merkezinde bir uygulama. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 8(14), 23-45.
  • Baron, R. M., ve Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations, Journal of Personality and Social Psychology, 51(6), 1173-1182.
  • Bestari, X. V. (2012). Pengaruh etıka profesı dan perılaku dısfungsıonal terhadap kualıtas audıt (Studi empiris Pada KAP Di Jakarta Timur), S1 thesis, Program Studi S1Akundansi Fakultas Ekonomi Universitas Negeri Jakarta, Jakarta.
  • Birjandi, H., Khodamipour, A., ve Pourheidari, O. (2019). Investigating the impact of professional ethics on auditor's professional skepticism. Management Accounting, 12(42), 5-26.
  • Brislin, R.W. (1970). Back-translation or cross-cultural research. Journal of Cross-Cultural Psychology, 1, 185-216.
  • Brown-Liburd, H. L., Cohen, J., ve Trompeter, G. (2013). Effects of earnings forecasts and heightened professional skepticism on the outcomes of client–auditor negotiation. Journal of Business Ethics, 116(2), 311-325.
  • Coram, P., Ng, J.ve Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among australian auditors. Australian Accounting Review, 38-44. doi: 10.1111/j.1835-2561.2003.tb00218.x
  • Coram, P., Ng, J., ve Woodliff, D. R. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: A Journal of Practice & Theory, 23(2),159-167. doi: 10.2308/aud.2004.23.2.159
  • Coram, P., Glavovic, A., Ng, J., ve Woodliff, D. (2008). The moral intensity of reduced audit quality acts. Auditing: A Journal of Practice & Theory, 27, 127-149. doi:10.2308/aud.2008.27.1.127
  • Çokluk, Ö., Şekercioğlu, G., ve Büyüköztürk, Ş. (2012). Sosyal bilimler için çok değişkenli istatistik: SPSS ve LISREL uygulamaları. Ankara: Pegem Akademi.
  • Dalkılıç, A.F ve Oktay, S. (2011). Uluslararası denetim ve güvence standartlarında mesleki şüphecilik. Mali Çözüm Dergisi, 103, 63-78.
  • DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.
  • Dewi, C. A. M., ve Dwirandra, A. A. N. B. (2018). Peran moral reasoning dan skeptisisme profesional memoderasi role stress terhadap perilaku disfungsional internal auditor. E-Jurnal Akuntansi, 24(1), 143-169.
  • Dewi, Y. E., Kartini., Nirwana. (2021). Effect of ındependence, professionalism, professional skepticism and time budget pressure on audit quality with moral reasoning as moderation variables. International Journal of Innovative Science and Research Technology, 6(1), 355-367.
  • Farag, M. S.ve Elias, R. Z. (2012). The ımpact of accounting students’ professional skepticism on their ethical perception of earnings management. Research on Professional Responsibility and Ethics in Accounting, 16, 185-200. doi:10.1108/s1574-0765(2012)0000016010
  • Field, A. (2000) Discovering statisticsusing SPSS for windows. New Delhi: Sage Publications.
  • Fleet, D.V. ve Griffin, R.W. (2006). Dysfunctional Organization Culture: The role of leadership in motivating dysfunctional work behaviors. Journal of Managerial Psychology, 21(8), 698-708. doi: 10.1108/02683940610713244
  • Fornell, C. ve Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382-388.
  • Giacalone, R. A. ve Greenberg, J. (1997). Antisocial behavior in organizations. United Kingdom: Sage Publications.
  • Grenier, J. H. (2017). Encouraging Professional skepticism in the industry specialization era. Journal of Business Ethics, 142(2),241-256.
  • Gundry, L. C. ve Liyanarachchi, G. A. (2007). Time budget pressure, auditors' personality type, and the incidense of reduced audit quality practices. Pacific Accounting Review, 19(2), 125– 152. doi: 10.1108/01140580710819898
  • Günlük, M., (2010). Muhasebecilerin mesleki ve örgütsel bağlılık, iş memnuniyeti ve işten ayrılma eğilimleri üzerine bir araştırma, Doktora Tezi, Gebze Yüksek Teknoloji Enstitüsü Sosyal Bilimler Enstitüsü, Gebze.
  • Günlük, M., Yücel, R., ve Sulu, S., (2018). İşe yabancılaşmanın iş stresi, meslek etiği ve kuralsızlık davranışı üzerindeki etkisi: muhasebe meslek mensupları üzerinde bir araştırma, 17. Uluslararası katılımlı işletmecilik kongresi (26-28 Nisan 2018, İzmir).
  • Günlük, M. (2023). Makyavelist eğilimler ve işlevsel olmayan denetim davranışı arasındaki ilişkide kuralsızlık davranışının aracı değişken etkisi: bağımsız denetçiler üzerinde bir araştırma. İşletme Araştırmaları Dergisi, 15(3), 2111-2127.
  • Hair, J. F., Black, W. C., Babin, B. J., ve Anderson, R. E., (2019). Multivariate data analysis (8th Edition), Hampshire, United Kingdom: Cengage Learning EMEA.
  • Haris, N. S. (2019). Effects of professional skepticism, organizational-professional conflicts and performance evaluation toward audit judgment through auditor dysfunctional behavior. Research Journal of Finance and Accounting, 10(8), 165-173. doi: 10.7176/RJFA
  • Hurtt, R. K. (2010). Development of a scale to measure professional skepticism, auditing. A Journal of Practice & Theory, 29(1), 149–171.
  • Hurtt, R. K., Brown-Liburd, H., Earley, C. E. ve Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice, 32(Supplement 1), 45-97. doi:10.2308/ajpt-50361
  • ISA 200 (2009): International Standard on Auditing 200: overall objectives of the ındependent auditor and the conduct of an audit in accordance with ınternational standards on auditing. Erişim adresi: http://www.ifac.org.
  • Jaworski, B. J. ve Young, S. M. (1992). Dysfunctional behaviour and management control: An empirical study of marketing managers. Accounting, Organizations and Society, 17(1), 17-35.doi:10.1016/0361-3682(92)90034-P
  • Jaya, T. E. ve Irene, C. (2016). Skepticism, time limitation of audit, ethics of professional accountant and audit quality (Case Study in Jakarta, Indonesia). Review of Integrative Business and Economics Research, 5(3),173-182.
  • Kamu Gözetimi Kurumu, Bağımsız Denetim Standardı, 200.Bağımsız denetçinin genel amaçları ve bağımsız denetimin bağımsız denetim standartlarına uygun olarak yürütülmesi Erişim adresi: https://www.kgk.gov.tr.
  • Kenny, D.A., Kashy, D.A., ve Bolger, N. (1998). Data analysis in social psychology. D. Gilbert, S. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (4th ed.), Boston: McGraw-Hill, 233–265.
  • Liu, X. (2018). Can professional skepticism be learned? evidence from China. Journal of Education for Business, 93(6), 267-275. doi:10.1080/08832323.2018.1466773
  • Mapuasari, S. A. (2017). The ethics of professional skepticism: a study in ındonesia supreme audit ınstitution. JAAF (Journal of Applied Accounting and Finance), 1(1), 1-11.
  • Mardijuwono, A. W., ve Subianto, C. (2018). Independence, professionalism, professional skepticism: the relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61-71.doi:10.1108/AJAR-06-2018-0009
  • McGorry, S. Y. (2000). Measurement in a cross-cultural environment: survey translation issues. Qualitative Market Research: An International Journal, 3(2), 74-81.
  • Mitchell, T. W. (1994). The utility of biodata. In G. S. Stokes, M. D. Mumford, ve W. A. Owens (Eds.). Biodata handbook. (485-516). Palo Alto CA: Consulting Psychologists Press, Inc
  • Nelson, M.W. (2009). A model and literature review of professional skepticism in auditing, Auditing: A Journal of Practice & Theory, 28(2), 1-34. doi:10.2308/aud.2009.28.2.1
  • Nolder, C.J. ve Kadous K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A Way forward, Accounting, Organizations and Society, 67, 1-14. doi:10.1016/j.aos.2018.03.010.
  • Norusis, M. J. (1993). SPSS for windows: Professional statics, release 6.0. SPPS Inc., Chicago
  • Paino, H., Ismail, Z. ve Smith, M. (2010). Dysfunctional audit behavior: an exploratory study in Malaysia. Asian Review of Accounting, 18(2),162-173. doi: 10.1108/13217341011059417
  • Pehlivan, İ. (1998). Örgütsel ve yönetsel etik. Pegem Yayınları.
  • Pratiwi, N., Hasan, A., ve Andreas, A. (2019) Pengaruh skeptısısme profesıonal, komıtmen organısası, tekanan anggaran waktu dan kınerja audıtor terhadap perılaku dısfungsıonal audıt dengan emotıonal spırıtual quotıent sebagaı varıbel moderatıng (Studi Empiris pada Inspektorat Provinsi Riau). PEKBIS (Jurnal Pendidikan Ekonomi Dan Bisnis), 11(3),198-209.
  • Ratna, T. D. ve Anisykurlillah, I. (2020). The effect of experience, ındependence, and gender on auditor professional scepticism with professional ethics as moderating. Accounting Analysis Journal, 9(2), 138-145. doi: 10.15294/aaj.v9i2.25629
  • Rayburn, J.M., ve Rayburn, L.G. (1996). Relationship between Machiavellianism and Type A and ethical‐orientation. Journal of Business Ethics, 15, 1209‐1219.
  • Ridgway, V. F. (1956). Dysfunctional consequences of performance measurements. Administrative Science Quarterly, 1(2), 240-247. doi: 10.2307/2390989
  • Sambo, E. M., Marwah, Y., ve Baso, A. F. A. (2016). Effect of auditor ethics, knowledge and dysfunctional behavior audit office of the quality of public accountants in makassar. Journal of Education and Vocational Research, 7(1), 48-53. doi: 10.22610/jevr.v7i1.1222.
  • Septiani, N. M. I., ve Sukartha, I. M. (2017). Pengaruh kompleksitas audit dan skeptisme profesional auditor pada penerimaan perilaku disfungsional audit. E-Jurnal Akuntansi, 18(1), 471-499.
  • Sharma, S. (1996) Applied multivariate techniques. John Wiley&Sons Inc., New York
  • Sakarya, Ş., ve Kara S. (2010, Mart) Türkiye’de muhasebe meslek etiğine yönelik düzenlemeler ve meslek mensupları tarafından algılanması üzerine bir alan araştırması, Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar Dergisi 12(18), 57-72.
  • Selimoğlu, S. K., Muhasebede meslek ahlakı (etik) yaklaşımı, III. Türkiye Muhasebe Denetim Sempozyumu, Antalya, 144-157, 30 Nisan- 4 Mayıs,1997.
  • Soobaroyen, T. (2007). Management control systems and manager dysfunctional behaviour: An empirical study of direct, intervening and moderating effects. Unpublished Doctoral Thesis, The University of Wales, Aberystwyth, UK
  • Stevens, E., Moroney, R., ve Webster,J. (2019). Professional skepticism: the combined effect of partner style and team identity salience, Internatıonal Journal of Audıtıng, 23(2), 279-291. doi:10.1111/ijau.12161
  • Sweeney, B. ve Pierce, B. (2004). Management control in audit firms: a qualitative examination. accounting, Auditing & Accountability Journal, 17(5), 779–812. doi:10.1108/09513570410567818
  • Sweeney, B., Arnold, D., ve Pierce, B. (2010). The ımpact of perceived ethical culture of the firm and demographic variables on auditors’ ethical evaluation and ıntention to act decisions. Journal Of Business Ethics, 93(4), 531–51.
  • Tayyar, N., Akyüz, F., Yeşil, T., Uslu, Y., ve Kara, E. (2020). Muhasebe açısından mesleki şüphecilik ve etik kavramları. Muhasebe ve Vergi Çalışmaları Dergisi,13(2), 215-232.
  • Widiantari, I. A. M., ve Astika, I. B. P. (2018). Pengaruh time budget pressure terhadap perilaku disfungsional auditor dengan mediasi skeptisisme profesional di KAP Provinsi Bali. E-Jurnal Akuntansi, 25(2), 905-933.
  • Yuen, D. C., Law, P. K., Lu, C.ve Guan, J. Q. (2013). Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau. International Journal of Accounting ve Information Management, 21(3), 209-226. doi:10.1108/IJAIM-12-2012-0075
Toplam 67 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Denetim ve Mali Sorumluluk
Bölüm Araştırma Makaleleri
Yazarlar

Nilgün Dereli 0000-0002-0916-7566

Yavuz Çiftci 0000-0002-4703-4414

Yayımlanma Tarihi 31 Ocak 2024
Gönderilme Tarihi 13 Kasım 2023
Kabul Tarihi 30 Ocak 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 4 Sayı: 1

Kaynak Göster

APA Dereli, N., & Çiftci, Y. (2024). Mesleki Şüphecilik ve Meslek Etiğinin İşlevsel Olmayan Denetçi Davranışı Üzerindeki Etkisi: Bağımsız Denetçiler Üzerine Bir Araştırma. Denetim Ve Güvence Hizmetleri Dergisi, 4(1), 1-19.

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