Reasons for Dysfunctional Audit Behavior in Implementing Business Processes
الموضوعات :
1 - Department: Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
الکلمات المفتاحية: Business Process, Design and Modeling, Execution and Implementation, Control and Governance, Dysfunctional Audit Behavior,
ملخص المقالة :
Objective: This study addresses the impact of the Business Process Cycle (BPC hereafter) (including design and modeling, execution and implementation, control and governance, analysis and optimization) on risk management and auditor professional judgment to achieve economic efficiency. Therefore, the audit's reputation will be boosted. Also, this study ascertains why auditors do not implement Business processes (BP) at functional processes. Methodology: The study’s statistical population includes all the incumbent auditors, and 197 questionnaires have been collected over three months. Smart Pls is used for hypotheses test results. Results: Results revealed a positive and significant relationship between dysfunctional audit behavior and each component of BP, including design and modeling, execution and implementation, control and governance, analysis, and optimization. Innovation: Due to the growing competition in the market, precious human resources are among companies' competitive advantages. Hence, managers can considerably advance their employees’ knowledge and assemble more cooperative teams in audit projects by investing in educational courses. Senior managers’ support is necessary for expanding the capabilities and determining the culture. This research is the first study to address the impact of dysfunctional audit behavior (with eight components) on BP (with four components).
المصادر:
Ahmadzadeh, T., Kheirollahi, F., Shahveisi, F. and Taherabadi, A. (2018). Investigating the Relationship between Personality Dimensions and Gender with Reduced Audit Quality Behaviors. Journal of Health Accounting, 6(2), 1-23. https://doi.org/10.30476/jha.2018.39380
Akkaya,R. and Akyol, B. (2016). The Relationship Between Teachers’ Locus Of Control and Job Satisfaction: A Mixed Method Study.International Online Journal of Educational Sciences. 8(3), 71-82. https://doi.org/10.15345/iojes.2016.03.008
Alles, M. Brennan, G. Alexander Kogan, A. and Vasarhelyi, M, A.(2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems. 7(1), 137-161. https://doi.org/10.1108/978-178743-413-420181010
Al-Shbiel, S. O. (2016). An examination the factors influence on unethical behaviour among Jordanian external auditors: Job satisfaction as a mediator. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(3), 285-296.
Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in Saudi Arabia. Open Journal of Accounting, 10(4), 125-140. https://doi.org/10.4236/ojacct.2021.104011
Baatwah, S,R. and Aljaaid, Kh,S. (2021). Dataset for audit dimensions in an emerging market:Developing a panel database of audit effectiveness and efficiency. Data in Brief, 36(1), 1-5, https://doi.org/10.1016/j.dib.2021.107061
Babalola, S. S. (2016). The effect of leadership style, job satisfaction and employee-supervisor relationship on job performance and organizational commitment. Journal of Applied Business Research (JABR), 32(3), 935-946. https://doi.org/10.19030/jabr.v32i3.9667
Barclay, D., Higgins, C. and Thompson, R. (1995). The partial least squares (PLS) approach to causal modelling: Personal computer adoption and use as an illustration. Technology Studies (Special Issue on Research Methodology), 2(2), 285–309.
Boritz, J. E., Carnaghan, C. and Alencar, P. S. (2014). Business modeling to improve auditor risk assessment: An investigation of alternative representations. Journal of Information Systems, 28(2), 231-256. https://doi.org/10.2308/isys-50809
Chountalas, P.T. and Lagodimos, A.G. (2019), Paradigms in business process management specifications: a critical overview, Business Process Management Journal, 25(5), 1040-1069. https://doi.org/10.1108/BPMJ-01-2018-0023
Cohen, A. (2007). One nation, many cultures: A cross-cultural study of the relationship between personal cultural values and commitment in the workplace to in-role performance and organizational citizenship behavior. Cross-cultural research, 41(3), 273-300.
Cronbach, L. J. (1951)."Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Costa, P. and Mc Crae, R. R. (1992). Revised Neo personality inventory and Neofive factor inventory professional manual. Odessa, FL: psychological assessment resources.
Donnelly, D.P., Bryan, D.O. and Quirin, J.J. (2003), Auditor acceptance of dysfunctional audit behaviour: an explanatory model using personal characteristics, Behavioural Research in Accounting, 15(4), 87-110.
Dumas, M., La Rosa, M., Mendling, J. and Reijers, H. A. (2013). Fundamentals of business process management. Heidelberg. USA
Dunn, C. L., Gerard, G. J., Grabski, S. V., and Boss, S. R. (2017). Asymmetry in Identification of Multiplicity Errors in Conceptual Models of Business Processes. Journal of Information Systems, 31(1), 21-39. https://doi.org/10.2308/isys-51581
Enríquez de Salamanca Ros, F., Troyano Jiménez, J. A., and Romero Moreno, L. M. (2019). Using a business process management system to model dynamic teaching methods. The Journal of Strategic Information Systems, 28(3), 275-291. https://doi.org/10.1016/j.jsis.2018.07.002
Espinosa-Pike, M. and Barrainkua, I. (2016). An exploratory study of the pressures and ethical dilemmas in the audit conflict. Revista de contabilidad, 19(1), 10-20. https://doi.org/10.1016/j.rcsar.2014.10.001
Ferraris, A., Monge, F. and Mueller, J. (2018), Ambidextrous IT capabilities and business process performance: an empirical analysis, Business Process Management Journal, 24(5), 1077-1090. https://doi.org/10.1108/BPMJ-07-2017-0201
Fornell, C. and Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50
Goenawan,C,M. Indarto,S,L (2021). Organizational Commitments and ITS Role In Moderating Factors of Audit Disfunctional Behavior. International Journal of Business and Economy . 3(4), 252-264
Hair, J.P., Black, J.P., Babin, J.P. and Anderson, R.E. (2019). Multivariate Data Analysis, Eighth Edition. Harlow: Cengage Learning, United Kingdom.
Harmon,P. (2010). The Scope and Evolution of Business Process Management. Handbook on Business Process Management 1, International Handbooks on Information Systems. Business Process Trends, San Francisco, CA, USA. https://doi.org/10.1007/978-3-642-00416-2_3
Henseler, J., Ringle, C. M. and Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20(1), 277–320.
Khalil, H. T., Khalaf, A. F. and Al-Jassam, N. N. H. (2021). The Role of External Auditng in Sustainability of The Company in The Shadow of The Concept of Accounting Security. Academy of Strategic Management Journal, 20(1), 1-8
Kelly, T. and Margheim, L. (1990). The Impact of Time Budget Pressure. Personality, and Leadership. auditing a journal of practice & theory, 9(2), 21-42.
Kochetova-Kozloski, N., Kozloski, T. M., and Messier Jr, W. F. (2013). Auditor Business Process Analysis and Linkages among Auditor Risk Judgments. Auditing: A Journal of Practice and Theory. 32(3), 123–139. https://doi.org/10.2308/ajpt-50413
Lagos, N., Mos, A. and Cortes-cornax, M. (2018), Towards semantically-aided domain specific business process modeling, Data Technologies and Applications, 52(4), 463-481. https://doi.org/10.1108/DTA-01-2018-0007
Lehnert, M., Linhart, A. and Roeglinger, M. (2017), Exploring the intersection of business process improvement and BPM capability development: A research agenda, Business Process Management Journal, 23(2), 275-292. https://doi.org/10.1108/BPMJ-05-2016-0095
Majeed, A., Lv, J. and Peng, T. (2019), A framework for big data driven process analysis and optimization for additive manufacturing, Rapid Prototyping Journal, 25(2), 308-321. https://doi.org/10.1108/RPJ-04-2017-0075
Malinova, M. and Mendling, J. (2018), Identifying do’s and don’ts using the integrated business process management framework, Business Process Management Journal, 24(4), 882-899. https://doi.org/10.1108/BPMJ-10-2016-0214
Magner, N. Welker, R.B. and Campbell, T.L. (1996). Testing a model of cognitive budgetary participation -processes in a latent variable structural equations framework. Accounting and Business Research, 27(1), 41-51
Meidan, A., García-García, J. A., Escalona, M. J. and Ramos, I. (2017). A survey on business processes management suites. Computer Standards & Interfaces, 51(8), 71-86. https://doi.org/10.1016/j.csi.2016.06.003
Moss, E., Rousseau, D., Parent, S., St‐Laurent, D. and Saintonge, J. (1998). Correlates of attachment at school age: Maternal reported stress, mother‐child interaction, and behavior problems. Child development, 69(5), 1390-1405.
Mowday, R. T., Steers, R. M. and Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247. https://doi.org/10.1016/0001-8791(79)90072-1
Nadarajah, D. and Syed A. Kadir, S.L. (2016), Measuring Business Process Management using business process orientation and process improvement initiatives, Business Process Management Journal, 22(6), 1069-1078. https://doi.org/10.1108/BPMJ-01-2014-0001
Oranefo, P,Ch (2022). Auditors independence: It's Effect on non Audit Services (Case of South-Eset Zone) Nigeria. Nnamdi Azikiwe University, NIGERIA
Paino, H., Ismail, Z. and Smith, M. (2010), Dysfunctional audit behaviour: an exploratory study in Malaysia, Asian Review of Accounting, 18(2), 162-173. https://doi.org/10.1108/13217341011059417
Pamungkas, W. A. P. and Gantyowati, E. (2021). The Affecting Factors of Audit Quality with Earnings Surprise Benchmark Approach as a Measure of Audit Quality. European Journal of Business and Management Research, 6(4), 230-236. https://doi.org/10.24018/ejbmr.2021.6.4.983
Pulmberg, K. (2010). Experiences of implementing process management: a multiple-case study. Business Process Management Journal, 16(1), 93-113.
Paschek, D., Ivascu, L. and Draghici, A. (2018). Knowledge management–the foundation for a successful business process management. Procedia-Social and Behavioral Sciences, 238(22), 182-191. https://doi.org/10.1016/j.sbspro.2018.03.022
Pattanayak, S. and Roy, S. (2015). Synergizing business process reengineering with enterprise resource planning system in capital goods industry. Procedia-Social and Behavioral Sciences, 189(52), 471-487. https://doi.org/10.1016/j.sbspro.2015.03.194
Pradabwong, J., Braziotis, C., Tannock, J.D.T. and Pawar, K.S. (2017), Business process management and supply chain collaboration: effects on performance and competitiveness, Supply Chain Management, 22(2), 107-121. https://doi.org/10.1108/SCM-01-2017-0008
Rosing, M. V., Scheel, H. V. and Scheer, A. W. (2014). The Complete Business Process Handbook. Denmark
Rotter, JB. (1966). Generalization expectation for internal versus external of reinforce psychological monograph. Journal of research in personality, (18), 609-625
Rumble, R. and Mangematin, V. (2015), Business Model Implementation: The Antecedents of Multi-Sidedness, Business Models and Modelling (Advances in Strategic Management), 33, (Emerald Group Publishing Limited, Bingley), 97-131. https://doi.org/10.1108/S0742-332220150000033021
Shafer, W.E. and Wang, Z. (2010), Effects of ethical context on conflict and commitment among Chinese accountants, Managerial Auditing Journal, 25(4), 377-400. https://doi.org/10.1108/02686901011034180
Sinambela, E. A., and Mardikaningsih, R. (2021). Integritas Auditor dan Peranannya Terhadap Pembentukan Komitmen Organisasi. Jurnal Simki Economic, 4(2), 112-120. https://doi.org/10.29407/jse.v4i2.100
Spector, P. E. (1988). Development of the work locus of control scale. Journal of occupational psychology, 61(4), 335-340. https://doi.org/10.1111/j.2044-8325.1988.tb00470.x
Tiranda, I. S. A. and Juliarto, A. (2022). Safeguarding Auditors’ Independence When Performing Audit and Non-Audit Services: Evidence from Indonesian Audit Firm. Diponegoro Journal of Accounting, 10(4), 2337-3806
Vom Brocke, J., Schmiedel, T., Recker, J., Trkman, P., Mertens, W. and Viaene, S. (2014), Ten principles of good business process management, Business Process Management Journal, 20(4), 530-548. https://doi.org/10.1108/BPMJ-06-2013-0074
Wahyuni, N. and Isniawati, A. (2021). Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi. Journal of Business and Information Systems, 3(2), 75-86.
Yessie, A. (2021). Dysfunctional Audit Behavior Determinants. International Journal of Environmental, Sustainability, and Social Sciences, 2(3), 318-327
Zelt, S., Recker, J., Schmiedel, T. and vom Brocke, J. (2019), A theory of contingent business process management, Business Process Management Journal, 25(6), 1291-1316. https://doi.org/10.1108/BPMJ-05-2018-0129
Ahmadzadeh, T., Kheirollahi, F., Shahveisi, F. and Taherabadi, A. (2018). Investigating the Relationship between Personality Dimensions and Gender with Reduced Audit Quality Behaviors. Journal of Health Accounting, 6(2), 1-23. https://doi.org/10.30476/jha.2018.39380
Akkaya,R. and Akyol, B. (2016). The Relationship Between Teachers’ Locus Of Control and Job Satisfaction: A Mixed Method Study.International Online Journal of Educational Sciences. 8(3), 71-82. https://doi.org/10.15345/iojes.2016.03.008
Alles, M. Brennan, G. Alexander Kogan, A. and Vasarhelyi, M, A.(2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems. 7(1), 137-161. https://doi.org/10.1108/978-178743-413-420181010
Al-Shbiel, S. O. (2016). An examination the factors influence on unethical behaviour among Jordanian external auditors: Job satisfaction as a mediator. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(3), 285-296.
Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in Saudi Arabia. Open Journal of Accounting, 10(4), 125-140. https://doi.org/10.4236/ojacct.2021.104011
Baatwah, S,R. and Aljaaid, Kh,S. (2021). Dataset for audit dimensions in an emerging market:Developing a panel database of audit effectiveness and efficiency. Data in Brief, 36(1), 1-5, https://doi.org/10.1016/j.dib.2021.107061
Babalola, S. S. (2016). The effect of leadership style, job satisfaction and employee-supervisor relationship on job performance and organizational commitment. Journal of Applied Business Research (JABR), 32(3), 935-946. https://doi.org/10.19030/jabr.v32i3.9667
Barclay, D., Higgins, C. and Thompson, R. (1995). The partial least squares (PLS) approach to causal modelling: Personal computer adoption and use as an illustration. Technology Studies (Special Issue on Research Methodology), 2(2), 285–309.
Boritz, J. E., Carnaghan, C. and Alencar, P. S. (2014). Business modeling to improve auditor risk assessment: An investigation of alternative representations. Journal of Information Systems, 28(2), 231-256. https://doi.org/10.2308/isys-50809
Chountalas, P.T. and Lagodimos, A.G. (2019), Paradigms in business process management specifications: a critical overview, Business Process Management Journal, 25(5), 1040-1069. https://doi.org/10.1108/BPMJ-01-2018-0023
Cohen, A. (2007). One nation, many cultures: A cross-cultural study of the relationship between personal cultural values and commitment in the workplace to in-role performance and organizational citizenship behavior. Cross-cultural research, 41(3), 273-300.
Cronbach, L. J. (1951)."Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Costa, P. and Mc Crae, R. R. (1992). Revised Neo personality inventory and Neofive factor inventory professional manual. Odessa, FL: psychological assessment resources.
Donnelly, D.P., Bryan, D.O. and Quirin, J.J. (2003), Auditor acceptance of dysfunctional audit behaviour: an explanatory model using personal characteristics, Behavioural Research in Accounting, 15(4), 87-110.
Dumas, M., La Rosa, M., Mendling, J. and Reijers, H. A. (2013). Fundamentals of business process management. Heidelberg. USA
Dunn, C. L., Gerard, G. J., Grabski, S. V., and Boss, S. R. (2017). Asymmetry in Identification of Multiplicity Errors in Conceptual Models of Business Processes. Journal of Information Systems, 31(1), 21-39. https://doi.org/10.2308/isys-51581
Enríquez de Salamanca Ros, F., Troyano Jiménez, J. A., and Romero Moreno, L. M. (2019). Using a business process management system to model dynamic teaching methods. The Journal of Strategic Information Systems, 28(3), 275-291. https://doi.org/10.1016/j.jsis.2018.07.002
Espinosa-Pike, M. and Barrainkua, I. (2016). An exploratory study of the pressures and ethical dilemmas in the audit conflict. Revista de contabilidad, 19(1), 10-20. https://doi.org/10.1016/j.rcsar.2014.10.001
Ferraris, A., Monge, F. and Mueller, J. (2018), Ambidextrous IT capabilities and business process performance: an empirical analysis, Business Process Management Journal, 24(5), 1077-1090. https://doi.org/10.1108/BPMJ-07-2017-0201
Fornell, C. and Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50
Goenawan,C,M. Indarto,S,L (2021). Organizational Commitments and ITS Role In Moderating Factors of Audit Disfunctional Behavior. International Journal of Business and Economy . 3(4), 252-264
Hair, J.P., Black, J.P., Babin, J.P. and Anderson, R.E. (2019). Multivariate Data Analysis, Eighth Edition. Harlow: Cengage Learning, United Kingdom.
Harmon,P. (2010). The Scope and Evolution of Business Process Management. Handbook on Business Process Management 1, International Handbooks on Information Systems. Business Process Trends, San Francisco, CA, USA. https://doi.org/10.1007/978-3-642-00416-2_3
Henseler, J., Ringle, C. M. and Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20(1), 277–320.
Khalil, H. T., Khalaf, A. F. and Al-Jassam, N. N. H. (2021). The Role of External Auditng in Sustainability of The Company in The Shadow of The Concept of Accounting Security. Academy of Strategic Management Journal, 20(1), 1-8
Kelly, T. and Margheim, L. (1990). The Impact of Time Budget Pressure. Personality, and Leadership. auditing a journal of practice & theory, 9(2), 21-42.
Kochetova-Kozloski, N., Kozloski, T. M., and Messier Jr, W. F. (2013). Auditor Business Process Analysis and Linkages among Auditor Risk Judgments. Auditing: A Journal of Practice and Theory. 32(3), 123–139. https://doi.org/10.2308/ajpt-50413
Lagos, N., Mos, A. and Cortes-cornax, M. (2018), Towards semantically-aided domain specific business process modeling, Data Technologies and Applications, 52(4), 463-481. https://doi.org/10.1108/DTA-01-2018-0007
Lehnert, M., Linhart, A. and Roeglinger, M. (2017), Exploring the intersection of business process improvement and BPM capability development: A research agenda, Business Process Management Journal, 23(2), 275-292. https://doi.org/10.1108/BPMJ-05-2016-0095
Majeed, A., Lv, J. and Peng, T. (2019), A framework for big data driven process analysis and optimization for additive manufacturing, Rapid Prototyping Journal, 25(2), 308-321. https://doi.org/10.1108/RPJ-04-2017-0075
Malinova, M. and Mendling, J. (2018), Identifying do’s and don’ts using the integrated business process management framework, Business Process Management Journal, 24(4), 882-899. https://doi.org/10.1108/BPMJ-10-2016-0214
Magner, N. Welker, R.B. and Campbell, T.L. (1996). Testing a model of cognitive budgetary participation -processes in a latent variable structural equations framework. Accounting and Business Research, 27(1), 41-51
Meidan, A., García-García, J. A., Escalona, M. J. and Ramos, I. (2017). A survey on business processes management suites. Computer Standards & Interfaces, 51(8), 71-86. https://doi.org/10.1016/j.csi.2016.06.003
Moss, E., Rousseau, D., Parent, S., St‐Laurent, D. and Saintonge, J. (1998). Correlates of attachment at school age: Maternal reported stress, mother‐child interaction, and behavior problems. Child development, 69(5), 1390-1405.
Mowday, R. T., Steers, R. M. and Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247. https://doi.org/10.1016/0001-8791(79)90072-1
Nadarajah, D. and Syed A. Kadir, S.L. (2016), Measuring Business Process Management using business process orientation and process improvement initiatives, Business Process Management Journal, 22(6), 1069-1078. https://doi.org/10.1108/BPMJ-01-2014-0001
Oranefo, P,Ch (2022). Auditors independence: It's Effect on non Audit Services (Case of South-Eset Zone) Nigeria. Nnamdi Azikiwe University, NIGERIA
Paino, H., Ismail, Z. and Smith, M. (2010), Dysfunctional audit behaviour: an exploratory study in Malaysia, Asian Review of Accounting, 18(2), 162-173. https://doi.org/10.1108/13217341011059417
Pamungkas, W. A. P. and Gantyowati, E. (2021). The Affecting Factors of Audit Quality with Earnings Surprise Benchmark Approach as a Measure of Audit Quality. European Journal of Business and Management Research, 6(4), 230-236. https://doi.org/10.24018/ejbmr.2021.6.4.983
Pulmberg, K. (2010). Experiences of implementing process management: a multiple-case study. Business Process Management Journal, 16(1), 93-113.
Paschek, D., Ivascu, L. and Draghici, A. (2018). Knowledge management–the foundation for a successful business process management. Procedia-Social and Behavioral Sciences, 238(22), 182-191. https://doi.org/10.1016/j.sbspro.2018.03.022
Pattanayak, S. and Roy, S. (2015). Synergizing business process reengineering with enterprise resource planning system in capital goods industry. Procedia-Social and Behavioral Sciences, 189(52), 471-487. https://doi.org/10.1016/j.sbspro.2015.03.194
Pradabwong, J., Braziotis, C., Tannock, J.D.T. and Pawar, K.S. (2017), Business process management and supply chain collaboration: effects on performance and competitiveness, Supply Chain Management, 22(2), 107-121. https://doi.org/10.1108/SCM-01-2017-0008
Rosing, M. V., Scheel, H. V. and Scheer, A. W. (2014). The Complete Business Process Handbook. Denmark
Rotter, JB. (1966). Generalization expectation for internal versus external of reinforce psychological monograph. Journal of research in personality, (18), 609-625
Rumble, R. and Mangematin, V. (2015), Business Model Implementation: The Antecedents of Multi-Sidedness, Business Models and Modelling (Advances in Strategic Management), 33, (Emerald Group Publishing Limited, Bingley), 97-131. https://doi.org/10.1108/S0742-332220150000033021
Shafer, W.E. and Wang, Z. (2010), Effects of ethical context on conflict and commitment among Chinese accountants, Managerial Auditing Journal, 25(4), 377-400. https://doi.org/10.1108/02686901011034180
Sinambela, E. A., and Mardikaningsih, R. (2021). Integritas Auditor dan Peranannya Terhadap Pembentukan Komitmen Organisasi. Jurnal Simki Economic, 4(2), 112-120. https://doi.org/10.29407/jse.v4i2.100
Spector, P. E. (1988). Development of the work locus of control scale. Journal of occupational psychology, 61(4), 335-340. https://doi.org/10.1111/j.2044-8325.1988.tb00470.x
Tiranda, I. S. A. and Juliarto, A. (2022). Safeguarding Auditors’ Independence When Performing Audit and Non-Audit Services: Evidence from Indonesian Audit Firm. Diponegoro Journal of Accounting, 10(4), 2337-3806
Vom Brocke, J., Schmiedel, T., Recker, J., Trkman, P., Mertens, W. and Viaene, S. (2014), Ten principles of good business process management, Business Process Management Journal, 20(4), 530-548. https://doi.org/10.1108/BPMJ-06-2013-0074
Wahyuni, N. and Isniawati, A. (2021). Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi. Journal of Business and Information Systems, 3(2), 75-86.
Yessie, A. (2021). Dysfunctional Audit Behavior Determinants. International Journal of Environmental, Sustainability, and Social Sciences, 2(3), 318-327
Zelt, S., Recker, J., Schmiedel, T. and vom Brocke, J. (2019), A theory of contingent business process management, Business Process Management Journal, 25(6), 1291-1316. https://doi.org/10.1108/BPMJ-05-2018-0129
