Premature Sign-off Research Articles

Ethical leadership and auditors' premature signoff: mediating role of employee resilience and moderating role of cognitive cultural intelligence

Ethical leadership and auditors' premature signoff: mediating role of employee resilience and moderating role of cognitive cultural intelligence

Effect of Time Pressure, Audit Risk and Materiality to Disclosure Prematures to Audit Procedures

Premature sign-off of audit procedure is one form of Reduce Audit Quality Behavior/RAQ. The purpose of the research is to examine and analyze the influence time pressure, audit risk and materiality to premature sign-off of audit procedures.The respondent of this research are auditors who working at Public Accountant Firms in DKI Jakarta. This reseearch used SPSS 21 (Statistical Product and Service Solutions). The result of this research are time pressure, audit risk and materility have an influence to premature sign-off of audit procedures simultaneously.Time pressure doesn’t have significantly influence to premature sign-off of audit procedure, but audit risk have significantly influence to premature sign-off of audit procedure and materiality have a negative influence to premature signI Hey Hey -off of audit procedure

Ethical leadership and auditors' premature signoff: mediating role of employee resilience and moderating role of cognitive cultural intelligence

Ethical leadership and auditors' premature signoff: mediating role of employee resilience and moderating role of cognitive cultural intelligence

The Impact of Auditors’ Industry Knowledge and Experience on Premature Sign-Offs: Evidence from Jordan

This study aims to investigate the impact of auditors’ industry knowledge (AIK) and auditor experience (EXP) on premature sign-offs (PMSOs) among external auditors. PMSOs is one of dysfunctional behaviours in auditing that eventually affects the audit quality. Audit quality is defined as all audit procedures are satisfactorily performed and stakeholders are not negatively affected with the results of poor audit quality. While the topic of audit quality has received great attention from previous studies decades ago, studies on how AIK and auditor experience affects PMSOs are limited. Therefore, this study examined the effects of AIK and auditor experience on PMSOs. Survey data was gathered from 144 auditors in the Jordanian audit firms. AMOS-SEM was used to analyse the data for testing the hypotheses. Results revealed that AIK and auditor experience negatively affected PMSOs. Based on these findings, this study suggests that to a certain extent PMSOs practices are prevalent in Jordanian audit firms, AIK, and auditor experience are a measure that can be used to reduce the PMSOs practices. Thus, this study provides empirical evidence of the impact factor determining the effect of auditor knowledge in the industry and auditor experience on the dysfunctional behaviour-PSMOs and impact on audit quality. The limitations of this study and recommendations for future research are also provided.

PENGARUH TIME PRESSURE, PROFESIONAL COMMITMENT DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR PROSEDUR AUDIT

Premature sign off audit procedures is a condition where the auditor stops one or more audit steps required in the audit procedure without replacing other steps. This study aims to examine how the effect of time pressure, professional commitment, and locus of control on premature termination of audit procedures. The population in this study is a public accounting firm in Bali Province. This type of research is quantitative and the sampling technique used is purposive sampling method, so that the sample obtained is as many as 40 auditors.
 The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using the t-test with a significance level of 5%. Based on the results of the simultaneous analysis test, time pressure, professional commitment, and locus of control have a significant effect on premature termination of audit procedures, and partially time pressure, professional commitment, and locus of control have a positive and significant effect on premature termination of audit procedures.

Performance appraisal and premature sign-offs and underreporting of chargeable time of external auditors – internal benchmarking of experience and gender

PurposeThe research paper investigates auditors' dysfunctional behaviors in relation to performance appraisals. It explores the dysfunctional audit behavior (DAB) differences among experienced/inexperienced and male/female auditors when expecting performance appraisals, how their perception of DAB changes and how their reactive-outcomes vary.Design/methodology/approachThe survey comprises statements pulled from performance appraisal templates used by the Big Four audit firms in the UK. The sample has been tested during two different periods to highlight variations in the perception of DAB.FindingsExperienced auditors become more tolerant of DAB compared to their perception when they were inexperienced. Inexperienced male auditors are generally more accepting of DAB compared to their inexperienced female counterparts. Experienced female respondents continue to be less accepting of DAB.Originality/valueThe study associates performance appraisal procedures with DAB. The analysis examines the perception of dysfunctional behavior according to the level of experience auditors (males and females) accumulate over time.

THE ROLE OF PROFESSIONAL COMMITMENT AND SUSPENSION OF JUDGMENT IN DECREASING AUDITORS’ PREMATURE SIGN-OFF

Premature sign-off is the action that can affect to reduced audit quality. The objectives of this research are to examine the effect of professional commitment and suspension of judgment towards premature sign-off. The researcher used the survey method on auditor working in a big ten public accounting firm in Jakarta. There is a total of 126 respondents who contributed to this research. The data was analyzed using Structural Equation Model-Partial Least Squares (SEM- PLS) analysis. From the data quality test results of reliability and validity test shows that all variables can be said to be valid and reliable. The result of this research shows that professional commitment affects premature sign-off and fully mediated by the suspension of the judgment of the auditors.

The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis

This paper is intended to confirm the attributes of dysfunctional audit behavior (DAB). The attributes of dysfunctional audit behavior consist of under-reporting of time (URT), premature sign-off (PMSO), and time-budget pressure (TBP). We propose task complexity as a new attribute of dysfunctional audit behavior. The data was gathered from 367 senior auditors who work at Big-fourand Non-big four of 140 Public Accounting Firms that registered in Indonesian Public Accounting Association (IAPI). The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS3. The result of the study confirmed that the attributes of under-reporting of time (URT), positively, manifest the dysfunctional audit behavior. The attributes of premature-sign-off (PMSO), positively, manifest the dysfunctional audit behavior. The attributes of time-budget pressure (TBP), positively, manifest the dysfunctional audit behavior. The proposed factor, task complexity (TC) positively, manifests the dysfunctional audit behavior. The premature-sign-off is the most dominant factor reflecting/manifesting the dysfunctional audit behavior. The under-reporting of time (URT), premature sign-off (PMSO), time-budget pressure (TBP), and task complexity (TC) can be used as the predictor of dysfunctional auditor behavior (DAB). The higher the incidence of their attributes, the higher the potential incidence of dysfunctional audit behavior is.

Premature Sign-Off of Audit Procedure

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.

Dysfunctional Audit Behavior and Sign Off Premature Audit Procedures: Case Study of Jakarta Public Accounting Firm

This study aims to analyze the influence of factors that could result in high termination of audit procedures for premature signing and dysfunctional audit behavior on auditors working in public accounting firms. Factors considered include time pressure, locus of control and turnover intentions for terminating premature sign off audit procedures and how they affect the dysfunctional audit behavior of auditors working in the public accounting firms in Jakarta City Indonesia. Data obtained from the questionnaire to the external auditor were distributed to 85 respondents. The analysis technique uses path analysis with the SmartPLS program. The results showed that locus of control was positively related to premature signs of audit procedures while time pressure and turnover intention do not affect. Time pressure is positively related to dysfunctional audit behavior while locus of control, turnover intention and premature signs of audit procedures do not affect. The premature signing audit procedure cannot mediate between the effects of time pressure, locus of control and turnover intentions to dysfunctional audit behavior. The public accounting firm may evaluate the policies undertaken to overcome the possibility of premature discontinuation of audit procedures resulting in a distortion of auditor behavior to degrade audit quality. Keywords: Dysfunctional Audit Behavior, Premature Sign off Audit Procedures, Time Pressure, Locus of Control, Turnover Intention DOI: 10.7176/RJFA/11-6-03 Publication date: March 31 st 2020

ANALISIS PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT

This research has purpose to examine the influence of locus of control, premature sign-off, and underreporting of time toward the quality of audit. Populations of this research are the entire active auditor in public accountant company in Surabaya. Technique of sampling in this research uses random sampling. Method of Collecting Data done by questionnaire. Total amount of Data from this research is 100 questionnaires.The result of hypothesis test indicates that: 1) Locus of Control has significant influence on the quality of audit; 2) Premature Sign Off has significant and positive influence on the quality of audit; 3) Underreporting of Time does not have significant influence on the quality of audit

The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit

The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit

FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

This study aims to analyze the internal factors that affect the premature sign-off. These internal factors are the locus of control, self-esteem in relation to ambition, turnover intentions and the auditor's experience of premature sign-off of audit procedure.This research was conducted by distributing questionnaires to 23 Non-Big-Four Public Accountant Firm in Jakarta and getting 108 auditors as respondents. The results of this study indicate that the locus of control has a significant value of 0.000. The significant value of the self-esteem in relation to ambition of0.099. While the significant result of turnover intention is 0.110. And the auditor's experience is 0.001. It was concluded that the proven locus of control had a positive effect on premature sign-off of the audit procedure, while there was insufficient evidence that self-esteem associated with ambition and stopping desire had a positive effect on the premature sign-off of audit procedures. Nor is it sufficient evidence that the auditor's experience negatively affects premature sign-off of audit procedures.Keywords : Premature sign off, Locus of control, Self esteem, Turnover intentions

Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang

The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.

ANALISIS PENGARUH TEKANAN WAKTU, PROSEDUR REVIU & KONTROL KUALITAS, PROFESIONAL KOMITMEN, DAN PROFESIONALISME TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS PADA INTERNAL AUDITOR DI PERUSAHAAN DKI JAKARTA TAHUN 2017)

The purpose of this research is to analyze the effect of the time pressure, procedur review & control quality, professional comitment, professional on premature sign-off of audit procedure. The data used in this research were obtained by distribusing questionnaires to the internal auditor who worked on the company in DKI Jakarta. Company that used in this study consists of 7 company. The result of this study show that time pressure have positive and significant effect on premature sign-off of audit procedure. On the other hand, procedur review & control quality, professional comitment and professional have negative and did not have any significant impact on premature sign-off of audit procedure.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%.Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.

The Effects of Supervisor Coaching and Workplace Mindfulness on Audit Quality-Threatening Behavior among Staff Auditors

SUMMARY This article summarizes a recent academic study (Herda, Cannon, and Young 2019) that investigates the effects of supervisor coaching and staff auditors' workplace mindfulness on premature sign-off—a serious audit quality-threatening behavior that can go undetected through the review process. Our study predicts and finds that staff auditors who are coached by supervisors to consider the impact of their work on external financial statement users are more mindful (i.e., more attentive and aware) during an audit and less likely to engage in premature sign-off. The results highlight the importance of workplace mindfulness in an audit environment and suggest that supervisor coaching is a practical technique to elicit workplace mindfulness among staff-level auditors.

Antecedents of burnout and its relationship to internal audit quality

This paper presents an assessment on the effect and consequences of burnout as a factor impacting premature sign-offs (PMSO) among internal auditors. Hence, questionnaires were sent to 187 internal auditors from Jordan to gather data. The data analysis results show the presence of some job burnout antecedents which are: ethical tension, role conflict, role ambiguity, and neuroticism personality trait. For internal auditors, job burnout can reduce the level of their job satisfaction. Meanwhile, dissatisfaction in the workplace among internal auditors, may increase negative behaviours including premature sign-offs.

The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan

This paper explores dysfunctional audit behaviour among internal auditors specifically on its antecedents. The applicable literature is used to predict the relationships among stressors and dysfunctional audit behaviour. These relationships were then tested based on the survey outcomes from 187 internal auditors serving in Jordan. The results of structural equation model demonstrate the appropriate fit of the proposed conceptual model towards the data. The results demonstrate premature sign-off as the direct outcomes of role ambiguity and role conflict. This study also highlights the implications of these findings towards the management of companies and the potential future research.

A Theoretical Discussion of Factors Affecting the Internal Audit Quality in Jordanian Public Shareholding Companies

Scholars have not been in agreement in terms of the influencing factors of internal auditing quality and the best way for measuring them, and most notably, the framework that is most fitting for internal audit quality. The lack of attention to the theories in literature may be the cause of the disagreement. Therefore, factors impacting the internal audit quality among public shareholding companies, particularly in Jordan have been proposed based on past works. As such, a hypothetical model is proposed in this study. The model scrutinizes the internal audit quality and its antecedents including premature sign-off, job satisfaction, Job burnout and the stressors in internal auditing environment; all these greatly contribute to the understand the factors effecting on internal audit quality in such companies. It is anticipated that this study will offer valuable insights for the future works.