Date Log
Submitted
5 June 2022
Accepted
30 December 2022
Published
30 December 2022
Does Commitment to Home Organization Hurt the Inner Quality of Internal Auditors? Quadratic-Moderating Analysis
Corresponding Author(s) : Sumarlin Sumarlin
Jurnal Minds: Manajemen Ide dan Inspirasi,
Vol. 9 No. 2 (2022): December
Abstract
Public administration in the developing region is not always straightforward, e.g., in Indonesia. The workers are expected to display a high commitment to the organization; however, a particular role, like internal auditors, is in a constant tug-of-war as to following the top command or performing an independent assessment with solid integrity. This study advances the elusive conversation by portraying this phenomenon in Indonesia's Islamic State University governance. This study records 137 responses from internal auditors and employs a PLS-SEM in the analysis. The finding reveals the most acceptance of the proposed hypotheses unless the quadratic effects of independence and integrity exist. Good university governance understanding decreases the over-commitment to the organization that may derail the auditors' independence.
Keywords
Good University Governance Understanding
Commitment
Independence
Integrity
Internal Auditors
Developing Regions
Sumarlin, S. (2022). Does Commitment to Home Organization Hurt the Inner Quality of Internal Auditors? Quadratic-Moderating Analysis. Jurnal Minds: Manajemen Ide Dan Inspirasi, 9(2), 341–355. https://doi.org/10.24252/minds.v9i2.29187
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References
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Abrker, Subott, L. J., Pasan, & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing, 23(1). https://doi.org/10.2308/aud.2004.23.1.69
Adekoya, A. C., Oboh, C. S., & Oyewumi, O. R. (2020). Accountants perception of the factors influencing auditors’ ethical behaviour in Nigeria. Heliyon. https://doi.org/10.1016/j.heliyon.2020.e04271
Agrawal, A., & Chadha, S. (2005). Corporate governance and accounting scandals. Journal of Law and Economics, 48(2). https://doi.org/10.1086/430808
Albanese, R., Dacin, M.T., Harris, I. C. (1997). Agents as Stewards. Academy of Management Review.
Allen, N. J., & Meyer, J. P. (1990). The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63(1). https://doi.org/10.1111/j.2044-8325.1990.tb00506.x
Aranya, N., & Ferris, K. (1984). A reexamination of accountants’ organizational-professional conflict. The Accounting Review, 59(1).
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4). https://doi.org/10.2469/dig.v27.n2.79
Bhagat, S., Black Stanford, B., Law School John Olin, S. M., & Black, B. (2001). The Non-Correlation Between Board Independence and Long Term Firm Performance The Non-Correlation Between Board Independence and Long-Term Firm Performance. In Journal of Corporation Law.
Cao, Q., Hu, N., & Hao, L. (2020). Does client industry importance affect auditor independence? Managerial Auditing Journal, 35(4). https://doi.org/10.1108/MAJ-02-2019-2179
Chen, J., Cumming, D., Hou, W., & Lee, E. (2013). Executive integrity, audit opinion, and fraud in Chinese listed firms. Emerging Markets Review, 15. https://doi.org/10.1016/j.ememar.2012.12.003
Davis, J. H., Allen, M. R., & Hayes, H. D. (2010). Is blood thicker than water? A study of stewardship perceptions in family business. Entrepreneurship: Theory and Practice. https://doi.org/10.1111/j.1540-6520.2010.00415.x
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review. https://doi.org/10.5465/AMR.1997.9707180258
Dellaportas, S., Leung, P., Cooper, B. J., Lary, A. M., & Taylor, D. W. (2012). Governance characteristics and role effectiveness of audit committees. Managerial Auditing Journal, 27(4). https://doi.org/10.1108/02686901211217969
Di Bella, V., & Al-Fayoumi, N. (2016). Perception of stakeholders on corporate social responsibility of Islamic Banks in Jordan. EuroMed Journal of Business, 11(1), 30–56. https://doi.org/10.1108/EMJB-01-2015-0003
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management. https://doi.org/10.1177/031289629101600103
Eisenberger, R., Fasolo, P., & Davis-LaMastro, V. (1990). Perceived Organizational Support and Employee Diligence, Commitment, and Innovation. Journal of Applied Psychology. https://doi.org/10.1037/0021-9010.75.1.51
Eisenberger, R., Pierce, W. D., & Cameron, J. (1999). Effects of reward on intrinsic motivation. In Psychological Bulletin. https://doi.org/10.1037/0033-2909.125.6.677
Fitriani, L. K., & Wulandari, L. (2021). Organizational Citizenship Behavior in the Construction of Islamic Boarding School: A Structural Model. Jurnal Minds: Manajemen Ide Dan Inspirasi, 8(1), 141. https://doi.org/10.24252/minds.v8i1.21034
Frankel, R. M., Johnson, M. F., & Nelson, K. K. (2002). The relation between auditors’ fees for nonaudit services and earnings management. Accounting Review, 77(SUPPL.). https://doi.org/10.2308/accr.2002.77.s-1.71
Freeman, R. E. (2015). Strategic management: A stakeholder approach. In Strategic Management: A Stakeholder Approach. https://doi.org/10.1017/CBO9781139192675
Gaa, J. C. (2006). Integrity, Auditor Independence, and the Protection of Investors. In Advances in Public Interest Accounting (Vol. 12). https://doi.org/10.1016/S1041-7060(06)12003-9
Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2). https://doi.org/10.1007/s10551-005-3095-7
Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014). Investigating The Effect of Organization Commitment on Performance of Auditors in The Community of Certified Accountants. Interdisciplinary Journal of Contemporary Research in Business, 5(10).
Gibson, K. (2012). Stakeholders and Sustainability: An Evolving Theory. Journal of Business Ethics, 109(1), 15–25. https://doi.org/10.1007/s10551-012-1376-5
Grindle, M. S. (2004). Good enough governance: Poverty reduction and reform in developing countries. In Governance (Vol. 17, Issue 4). https://doi.org/10.1111/j.0952-1895.2004.00256.x
Fatimah, S., Idrus, M., Mukhtar, A., Salam, K. N., & Ismawati, I. (2022). Study On Service Quality On Customer Satisfaction And Loyalty. Jurnal Manajemen, 26(3), 512-532.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). Partial least squares structural equation modeling (PLS-SEM). In Sage Publisher. https://doi.org/10.1108/EBR-10-2013-0128
Hair, J. F., Henseler, J., Dijkstra, T. K., & Sarstedt, M. (2014). Common beliefs and reality about partial least squares: comments on Rönkkö and Evermann.
Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2019.11.069
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science. https://doi.org/10.1007/s11747-014-0403-8
Ismawati, I. (2016). Pasar Uang Dalam Perspektif Islam. Jurnal Minds: Manajemen Ide Dan Inspirasi, 3(1), 96-106. https://doi.org/10.24252/minds.v3i1.4615
Jones, M. J. (2010). Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, 34(2), 123–138. https://doi.org/10.1016/j.accfor.2010.03.001
Kaplan, S. E., & Whitecotton, S. M. (2001). An examination of auditors’ reporting intentions when another auditor is offered client employment. Auditing, 20(1). https://doi.org/10.2308/aud.2001.20.1.45
Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves us. In Journal of Management (Vol. 34, Issue 6, pp. 1152–1189). https://doi.org/10.1177/0149206308324322
Maliah, S., Norakma, A. M., & Noraini, M. A. (2015). Corporate governance of Islamic Financial Institutions in Malaysia. Asian Journal of Business and Accounting.
Mathieu, J. E., & Zajac, D. M. (1990). A Review and meta-analysis of the antecedents, correlates, and consequences of organizational commitment. Psychological Bulletin, 108(2). https://doi.org/10.1037/0033-2909.108.2.171
Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61(1). https://doi.org/10.1006/jvbe.2001.1842
Miftahul Hidayat, M., Purwana, D., & Buchdadi, A. D. (2022). Development of Investigative Audit Procedure Model at the Ministry of Religious Affairs Indonesia. International Journal of Research and Review, 9(3). https://doi.org/10.52403/ijrr.20220342
Minh Duc, L. D., Thi Hoang Yen, N., Hoang Ngoc Thuy, V., Hoang Tien, N., & Hung Anh, D. B. (2019). Enhancing auditors’ independence in auditing enterprises in Vietnam. Cogent Economics and Finance, 7(1). https://doi.org/10.1080/23322039.2019.1602240
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2). https://doi.org/10.1016/0001-8791(79)90072-1
Nasution, D., & Östermark, R. (2012). The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence. In Asian Review of Accounting (Vol. 20, Issue 2). https://doi.org/10.1108/13217341211242204
Nawas, K. A., Masri, A. R., & Syariati, A. (2022). Indonesian Islamic Students’ Fear of Demographic Changes: The Nexus of Arabic Education, Religiosity, and Political Preferences. Religions, 13(4), 320. https://doi.org/10.3390/rel13040320
Phillips, R., Freeman, R. E., & Wicks, A. C. (2017). What stakeholder theory is not. In Corporate Social Responsibility (pp. 401–424). https://doi.org/10.5840/beq200313434
Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies. In Journal of Applied Psychology (Vol. 88, Issue 5, pp. 879–903). https://doi.org/10.1037/0021-9010.88.5.879
Pollanen, R. M. (2005). Performance measurement in municipalities: Empirical evidence in Canadian context. International Journal of Public Sector Management, 18(1). https://doi.org/10.1108/09513550510576125
Preuss, L. (2010). Tax avoidance and corporate social responsibility: You can’t do both, or can you? Corporate Governance, 10(4). https://doi.org/10.1108/14720701011069605
Reynolds, J. K., & Francis, J. R. (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30(3). https://doi.org/10.1016/S0165-4101(01)00010-6
Rothstein, B., & Teorell, J. (2008). What is quality of government? A theory of impartial government institutions. Governance, 21(2). https://doi.org/10.1111/j.1468-0491.2008.00391.x
Roussy, M. (2013). Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24(7–8). https://doi.org/10.1016/j.cpa.2013.08.004
Saks, A. M. (2006). Antecedents and consequences of employee engagement. Journal of Managerial Psychology, 21(7). https://doi.org/10.1108/02683940610690169
Schillemans, T., & van Twist, M. (2016). Coping with Complexity: Internal Audit and Complex Governance. Public Performance and Management Review, 40(2). https://doi.org/10.1080/15309576.2016.1197133
Sims, R. R. (1992). Linking groupthink to unethical behavior in organizations. Journal of Business Ethics, 11(9). https://doi.org/10.1007/BF01686345
Steele, G. G. E. (1977). ‘Needed — a sense of proportion !’ Notes on the history of expenditure control. Canadian Public Administration, 20(3). https://doi.org/10.1111/j.1754-7121.1977.tb01914.x
Suzuki, K., & Hur, H. (2020). Bureaucratic structures and organizational commitment: findings from a comparative study of 20 European countries. Public Management Review, 22(6). https://doi.org/10.1080/14719037.2019.1619813
Tepalagul, N., & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. In Journal of Accounting, Auditing and Finance (Vol. 30, Issue 1). https://doi.org/10.1177/0148558X14544505
Wahyuni, Z. I., Adriani, Y., & Nihayah, Z. (2015). The Relationship between Religious Orientation, Moral Integrity, Personality, Organizational Climate and Anti Corruption Intentions in Indonesia. International Journal of Social Science and Humanity, 5(10). https://doi.org/10.7763/ijssh.2015.v5.570
Woods, M. (2009). A contingency theory perspective on the risk management control system within Birmingham City Council. Management Accounting Research, 20(1). https://doi.org/10.1016/j.mar.2008.10.003
Yamane, T. (1967). Statistics, An Introductory Analysis, 1967. New York Harper and Row CO. USA.
Zaman, R., Roudaki, J., & Nadeem, M. (2018). Religiosity and corporate social responsibility practices: evidence from an emerging economy. In Social Responsibility Journal (Vol. 14, Issue 2). https://doi.org/10.1108/SRJ-10-2017-0204
References
Abrker, Subott, L. J., Pasan, & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing, 23(1). https://doi.org/10.2308/aud.2004.23.1.69
Adekoya, A. C., Oboh, C. S., & Oyewumi, O. R. (2020). Accountants perception of the factors influencing auditors’ ethical behaviour in Nigeria. Heliyon. https://doi.org/10.1016/j.heliyon.2020.e04271
Agrawal, A., & Chadha, S. (2005). Corporate governance and accounting scandals. Journal of Law and Economics, 48(2). https://doi.org/10.1086/430808
Albanese, R., Dacin, M.T., Harris, I. C. (1997). Agents as Stewards. Academy of Management Review.
Allen, N. J., & Meyer, J. P. (1990). The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63(1). https://doi.org/10.1111/j.2044-8325.1990.tb00506.x
Aranya, N., & Ferris, K. (1984). A reexamination of accountants’ organizational-professional conflict. The Accounting Review, 59(1).
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4). https://doi.org/10.2469/dig.v27.n2.79
Bhagat, S., Black Stanford, B., Law School John Olin, S. M., & Black, B. (2001). The Non-Correlation Between Board Independence and Long Term Firm Performance The Non-Correlation Between Board Independence and Long-Term Firm Performance. In Journal of Corporation Law.
Cao, Q., Hu, N., & Hao, L. (2020). Does client industry importance affect auditor independence? Managerial Auditing Journal, 35(4). https://doi.org/10.1108/MAJ-02-2019-2179
Chen, J., Cumming, D., Hou, W., & Lee, E. (2013). Executive integrity, audit opinion, and fraud in Chinese listed firms. Emerging Markets Review, 15. https://doi.org/10.1016/j.ememar.2012.12.003
Davis, J. H., Allen, M. R., & Hayes, H. D. (2010). Is blood thicker than water? A study of stewardship perceptions in family business. Entrepreneurship: Theory and Practice. https://doi.org/10.1111/j.1540-6520.2010.00415.x
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review. https://doi.org/10.5465/AMR.1997.9707180258
Dellaportas, S., Leung, P., Cooper, B. J., Lary, A. M., & Taylor, D. W. (2012). Governance characteristics and role effectiveness of audit committees. Managerial Auditing Journal, 27(4). https://doi.org/10.1108/02686901211217969
Di Bella, V., & Al-Fayoumi, N. (2016). Perception of stakeholders on corporate social responsibility of Islamic Banks in Jordan. EuroMed Journal of Business, 11(1), 30–56. https://doi.org/10.1108/EMJB-01-2015-0003
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management. https://doi.org/10.1177/031289629101600103
Eisenberger, R., Fasolo, P., & Davis-LaMastro, V. (1990). Perceived Organizational Support and Employee Diligence, Commitment, and Innovation. Journal of Applied Psychology. https://doi.org/10.1037/0021-9010.75.1.51
Eisenberger, R., Pierce, W. D., & Cameron, J. (1999). Effects of reward on intrinsic motivation. In Psychological Bulletin. https://doi.org/10.1037/0033-2909.125.6.677
Fitriani, L. K., & Wulandari, L. (2021). Organizational Citizenship Behavior in the Construction of Islamic Boarding School: A Structural Model. Jurnal Minds: Manajemen Ide Dan Inspirasi, 8(1), 141. https://doi.org/10.24252/minds.v8i1.21034
Frankel, R. M., Johnson, M. F., & Nelson, K. K. (2002). The relation between auditors’ fees for nonaudit services and earnings management. Accounting Review, 77(SUPPL.). https://doi.org/10.2308/accr.2002.77.s-1.71
Freeman, R. E. (2015). Strategic management: A stakeholder approach. In Strategic Management: A Stakeholder Approach. https://doi.org/10.1017/CBO9781139192675
Gaa, J. C. (2006). Integrity, Auditor Independence, and the Protection of Investors. In Advances in Public Interest Accounting (Vol. 12). https://doi.org/10.1016/S1041-7060(06)12003-9
Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2). https://doi.org/10.1007/s10551-005-3095-7
Ghorbanpour, Z., Dehnavi, H. D., & Heyrani, F. (2014). Investigating The Effect of Organization Commitment on Performance of Auditors in The Community of Certified Accountants. Interdisciplinary Journal of Contemporary Research in Business, 5(10).
Gibson, K. (2012). Stakeholders and Sustainability: An Evolving Theory. Journal of Business Ethics, 109(1), 15–25. https://doi.org/10.1007/s10551-012-1376-5
Grindle, M. S. (2004). Good enough governance: Poverty reduction and reform in developing countries. In Governance (Vol. 17, Issue 4). https://doi.org/10.1111/j.0952-1895.2004.00256.x
Fatimah, S., Idrus, M., Mukhtar, A., Salam, K. N., & Ismawati, I. (2022). Study On Service Quality On Customer Satisfaction And Loyalty. Jurnal Manajemen, 26(3), 512-532.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). Partial least squares structural equation modeling (PLS-SEM). In Sage Publisher. https://doi.org/10.1108/EBR-10-2013-0128
Hair, J. F., Henseler, J., Dijkstra, T. K., & Sarstedt, M. (2014). Common beliefs and reality about partial least squares: comments on Rönkkö and Evermann.
Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2019.11.069
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science. https://doi.org/10.1007/s11747-014-0403-8
Ismawati, I. (2016). Pasar Uang Dalam Perspektif Islam. Jurnal Minds: Manajemen Ide Dan Inspirasi, 3(1), 96-106. https://doi.org/10.24252/minds.v3i1.4615
Jones, M. J. (2010). Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, 34(2), 123–138. https://doi.org/10.1016/j.accfor.2010.03.001
Kaplan, S. E., & Whitecotton, S. M. (2001). An examination of auditors’ reporting intentions when another auditor is offered client employment. Auditing, 20(1). https://doi.org/10.2308/aud.2001.20.1.45
Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves us. In Journal of Management (Vol. 34, Issue 6, pp. 1152–1189). https://doi.org/10.1177/0149206308324322
Maliah, S., Norakma, A. M., & Noraini, M. A. (2015). Corporate governance of Islamic Financial Institutions in Malaysia. Asian Journal of Business and Accounting.
Mathieu, J. E., & Zajac, D. M. (1990). A Review and meta-analysis of the antecedents, correlates, and consequences of organizational commitment. Psychological Bulletin, 108(2). https://doi.org/10.1037/0033-2909.108.2.171
Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61(1). https://doi.org/10.1006/jvbe.2001.1842
Miftahul Hidayat, M., Purwana, D., & Buchdadi, A. D. (2022). Development of Investigative Audit Procedure Model at the Ministry of Religious Affairs Indonesia. International Journal of Research and Review, 9(3). https://doi.org/10.52403/ijrr.20220342
Minh Duc, L. D., Thi Hoang Yen, N., Hoang Ngoc Thuy, V., Hoang Tien, N., & Hung Anh, D. B. (2019). Enhancing auditors’ independence in auditing enterprises in Vietnam. Cogent Economics and Finance, 7(1). https://doi.org/10.1080/23322039.2019.1602240
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2). https://doi.org/10.1016/0001-8791(79)90072-1
Nasution, D., & Östermark, R. (2012). The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence. In Asian Review of Accounting (Vol. 20, Issue 2). https://doi.org/10.1108/13217341211242204
Nawas, K. A., Masri, A. R., & Syariati, A. (2022). Indonesian Islamic Students’ Fear of Demographic Changes: The Nexus of Arabic Education, Religiosity, and Political Preferences. Religions, 13(4), 320. https://doi.org/10.3390/rel13040320
Phillips, R., Freeman, R. E., & Wicks, A. C. (2017). What stakeholder theory is not. In Corporate Social Responsibility (pp. 401–424). https://doi.org/10.5840/beq200313434
Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies. In Journal of Applied Psychology (Vol. 88, Issue 5, pp. 879–903). https://doi.org/10.1037/0021-9010.88.5.879
Pollanen, R. M. (2005). Performance measurement in municipalities: Empirical evidence in Canadian context. International Journal of Public Sector Management, 18(1). https://doi.org/10.1108/09513550510576125
Preuss, L. (2010). Tax avoidance and corporate social responsibility: You can’t do both, or can you? Corporate Governance, 10(4). https://doi.org/10.1108/14720701011069605
Reynolds, J. K., & Francis, J. R. (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30(3). https://doi.org/10.1016/S0165-4101(01)00010-6
Rothstein, B., & Teorell, J. (2008). What is quality of government? A theory of impartial government institutions. Governance, 21(2). https://doi.org/10.1111/j.1468-0491.2008.00391.x
Roussy, M. (2013). Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24(7–8). https://doi.org/10.1016/j.cpa.2013.08.004
Saks, A. M. (2006). Antecedents and consequences of employee engagement. Journal of Managerial Psychology, 21(7). https://doi.org/10.1108/02683940610690169
Schillemans, T., & van Twist, M. (2016). Coping with Complexity: Internal Audit and Complex Governance. Public Performance and Management Review, 40(2). https://doi.org/10.1080/15309576.2016.1197133
Sims, R. R. (1992). Linking groupthink to unethical behavior in organizations. Journal of Business Ethics, 11(9). https://doi.org/10.1007/BF01686345
Steele, G. G. E. (1977). ‘Needed — a sense of proportion !’ Notes on the history of expenditure control. Canadian Public Administration, 20(3). https://doi.org/10.1111/j.1754-7121.1977.tb01914.x
Suzuki, K., & Hur, H. (2020). Bureaucratic structures and organizational commitment: findings from a comparative study of 20 European countries. Public Management Review, 22(6). https://doi.org/10.1080/14719037.2019.1619813
Tepalagul, N., & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. In Journal of Accounting, Auditing and Finance (Vol. 30, Issue 1). https://doi.org/10.1177/0148558X14544505
Wahyuni, Z. I., Adriani, Y., & Nihayah, Z. (2015). The Relationship between Religious Orientation, Moral Integrity, Personality, Organizational Climate and Anti Corruption Intentions in Indonesia. International Journal of Social Science and Humanity, 5(10). https://doi.org/10.7763/ijssh.2015.v5.570
Woods, M. (2009). A contingency theory perspective on the risk management control system within Birmingham City Council. Management Accounting Research, 20(1). https://doi.org/10.1016/j.mar.2008.10.003
Yamane, T. (1967). Statistics, An Introductory Analysis, 1967. New York Harper and Row CO. USA.
Zaman, R., Roudaki, J., & Nadeem, M. (2018). Religiosity and corporate social responsibility practices: evidence from an emerging economy. In Social Responsibility Journal (Vol. 14, Issue 2). https://doi.org/10.1108/SRJ-10-2017-0204
Adekoya, A. C., Oboh, C. S., & Oyewumi, O. R. (2020). Accountants perception of the factors influencing auditors’ ethical behaviour in Nigeria. Heliyon. https://doi.org/10.1016/j.heliyon.2020.e04271
Agrawal, A., & Chadha, S. (2005). Corporate governance and accounting scandals. Journal of Law and Economics, 48(2). https://doi.org/10.1086/430808
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