DENETÇİNİN BAĞIMSIZLIĞI VE MESLEKİ YETENEKLERİ İLE MESLEKİ BAĞLILIĞININ İŞLEVSEL OLMAYAN DENETİM DAVRANIŞI ÜZERİNDEKİ ETKİSİ

Öz

Bu araştırma denetçilerin bağımsızlığı ve mesleki yetenekleri ile mesleki bağlılıklarının işlevsel olmayan denetim davranışı üzerindeki etkilerinin ortaya konmasını amaçlamaktadır. 276 denetçiden anket yoluyla toplanan verilerin Yapısal Eşitlik Modellemesi analizi sonucunda denetçi bağımsızlığının ve mesleğe duygusal bağlılığın işlevsel olmayan denetim davranışını negatif yönde etkilediği; denetçinin mesleki yeteneklerinin işlevsel olmayan denetim davranışı üzerinde etkisinin olmadığı tespit edilmiştir. Çalışmanın istatistiki olarak anlamlı diğer bulgusu, denetçinin mesleki yeteneklerinin denetçi bağımsızlığı üzerinde pozitif yönde etkisinin olduğunu gösterirken, mesleğe normatif ve devam bağlılığının ise işlevsel olmayan denetim davranışı üzerinde etkisinin olmadığını göstermektedir.

Anahtar Kelimeler

• Denetçi Bağımsızlığı
• Mesleki Yetenek
• Mesleki Baplılık
• İşlevsel Olmayan Denetim Davranışı
• Yapısal Eşitlik Modellemesi

THE EFFECT OF AUDITOR INDEPENDENCE, PROFESSIONAL COMPETENCE, AND PROFESSIONAL COMMITMENT ON DYSFUNCTIONAL AUDIT BEHAVIOR

Öz

This research aims to examine the effects of auditor independence and professional skills, along with professional commitment, on dysfunctional audit behavior. Following Structural Equation Modeling analysis of data collected through surveys from 276 auditors, it was determined that auditor independence and affective commitment to the profession negatively affect dysfunctional audit behavior, while auditors’ professional skills has no significant effect on dysfunctional audit behavior. The other statistically significant finding of the study demonstrates that auditors’ professional skills has a positive effect on auditor independence, whereas normative and continuance commitment to the profession have no significant effect on dysfunctional audit behavior.

Anahtar Kelimeler

• Auditor Independence
• Professional Skills
• Professional Commitment
• Dysfunctional Audir Behavior
• Structural Equation Modeling

Kaynakça

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