Article2012

The impact of social pressures, locus of control, and professional commitment on auditors’ judgment

33 citations0/0 files storedAsian Review of Accounting

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Auditing, Earnings Management, Governance Ethics in Business and Education Corporate Governance and Financial Management

Abstract

Purpose The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the case of auditors’ willingness to sign off on net equipment balance for assets in question. Second, the paper investigates the role of locus of control and the relationship of multidimensional professional commitment on auditors’ judgment under conditions of social pressure. Design/methodology/approach The experimental method is used in this research. The paper uses a case that was developed by Lord and DeZoort to manipulate the interest variable, social pressures. The paper also uses locus of control and multidimensional professional commitment as the explanatory variables. Findings The research finds that social pressures affect auditors’ judgment in a high power distance and low individualism society. Auditors who contend with improper social pressures make judgments that violate their integrity and professionalism. The paper also finds that locus of control and multidimensionality of professional commitment might potentially affect auditors’ judgment. Originality/value The research takes into account cultural influence on auditors’ judgment. The paper uses subjects who are in a high power distance and low individualism society. As Public Accountant is a worldwide profession, it is important to understand the impact of cultural dimensions on the profession. Moreover, insights drawn from this paper may be of assistance to regulators and the public accountant profession in considering and developing a mechanism that can mitigate the impact of improper social pressures.

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References

1951Coefficient Alpha and the Internal Structure of Tests 1966Generalized expectancies for internal versus external control of reinforcement.1954A Theory of Social Comparison Processes 1993Cultures and Organizations: Software of the Mind.2002Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences 1956Studies of independence and conformity: I. A minority of one against a unanimous majority.1975Obedience to Authority: An Experimental View.1983The Cultural Relativity of Organizational Practices and Theories

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2020Public accounting profession and fraud detection responsibility 2017The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan 2019The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

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