THE FACTORS AFFECTING BEHAVIORAL AUDIT DYSFUNCTION IN A SYSTEMATIC PERSPECTIVE LITERATURE REVIEW

Eka Nurmala Sari

Abstract


This study aims to determine the factors that influence Dysfunctional Audit Behavior using qualitative methods with literature studies and approaches. Data sources come from searching for national and international journals published on Google Scholar, through the Publish or Perish application. There are 98 journal publications based on the results of data collection from the Perish/Hazing application during the period 2019 to 2024. Data analysis techniques include: mapping the factors that influence dysfunctional audit behavior using Vosviewer software; and mapping the factors that influence dysfunctional audit behavior bibliometrically using literature studies. The results of the analysis show that dysfunctional audit behavior is a major topic in various academic studies and is closely related to factors such as audit quality, time budget pressure, turnover intention, and locus of control.

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References


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DOI: https://doi.org/10.3059/insis.v0i0.28976

DOI (PDF): https://doi.org/10.3059/insis.v0i0.28976.g14990

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