SavedAdd your journal

Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 26 Sayı: 78

THE EFFECT OF AUDITOR INDEPENDENCE, PROFESSIONAL COMPETENCE, AND PROFESSIONAL COMMITMENT ON DYSFUNCTIONAL AUDIT BEHAVIOR

DENETÇİNİN BAĞIMSIZLIĞI VE MESLEKİ YETENEKLERİ İLE MESLEKİ BAĞLILIĞININ İŞLEVSEL OLMAYAN DENETİM DAVRANIŞI ÜZERİNDEKİ ETKİSİ

Murat Özcan(BOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ)0000-0001-9106-4146
Uğur Çelen(Sosyal Güvenlik Kurumu Rehberlik ve Teftiş Başkanlığı)0000-0002-6747-3131
Mehmet Günlük(MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ)0000-0001-9665-7557
Pages
43–66
Publication Date
2026-05-31
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The other statistically significant finding of the study demonstrates that auditors’ professional skills has a positive effect on auditor independence, whereas normative and continuance commitment to the profession have no significant effect on dysfunctional audit behavior.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This research aims to examine the effects of auditor independence and professional skills, along with professional commitment, on dysfunctional audit behavior.
📊
Key Findings & Data:Following Structural Equation Modeling analysis of data collected through surveys from 276 auditors, it was determined that auditor independence and affective commitment to the profession negatively affect dysfunctional audit behavior, while auditors’ professional skills has no significant effect on dysfunctional audit behavior.
💡
Conclusion & Impact:The other statistically significant finding of the study demonstrates that auditors’ professional skills has a positive effect on auditor independence, whereas normative and continuance commitment to the profession have no significant effect on dysfunctional audit behavior.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Denetçi Bağımsızlığı · Mesleki Yetenek · Mesleki Baplılık

Abstract

This research aims to examine the effects of auditor independence and professional skills, along with professional commitment, on dysfunctional audit behavior. Following Structural Equation Modeling analysis of data collected through surveys from 276 auditors, it was determined that auditor independence and affective commitment to the profession negatively affect dysfunctional audit behavior, while auditors’ professional skills has no significant effect on dysfunctional audit behavior. The other statistically significant finding of the study demonstrates that auditors’ professional skills has a positive effect on auditor independence, whereas normative and continuance commitment to the profession have no significant effect on dysfunctional audit behavior.

Özet

Bu araştırma denetçilerin bağımsızlığı ve mesleki yetenekleri ile mesleki bağlılıklarının işlevsel olmayan denetim davranışı üzerindeki etkilerinin ortaya konmasını amaçlamaktadır. 276 denetçiden anket yoluyla toplanan verilerin Yapısal Eşitlik Modellemesi analizi sonucunda denetçi bağımsızlığının ve mesleğe duygusal bağlılığın işlevsel olmayan denetim davranışını negatif yönde etkilediği; denetçinin mesleki yeteneklerinin işlevsel olmayan denetim davranışı üzerinde etkisinin olmadığı tespit edilmiştir. Çalışmanın istatistiki olarak anlamlı diğer bulgusu, denetçinin mesleki yeteneklerinin denetçi bağımsızlığı üzerinde pozitif yönde etkisinin olduğunu gösterirken, mesleğe normatif ve devam bağlılığının ise işlevsel olmayan denetim davranışı üzerinde etkisinin olmadığını göstermektedir.

🔖

Cite This Article

Özcan, M., Çelen, U., Günlük, M. (2026). THE EFFECT OF AUDITOR INDEPENDENCE, PROFESSIONAL COMPETENCE, AND PROFESSIONAL COMMITMENT ON DYSFUNCTIONAL AUDIT BEHAVIOR. Muhasebe ve Denetime Bakış, Cilt: 26 Sayı: 78, 43–66. https://doi.org/10.55322/mdbakis.1783791

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (92)

  1. Abdolmohammadi, M. J., & Shanteau, J. (1992). Personal attributes of expert auditors. Organizational Behavior and human decision processes, 53(2), 158–172.
  2. Agustin, Y., Handayani, D., & Syahrial, Z. (2015). The influence of time pressure on the behaviours of premature sign-off in audit procedures. Jurnal Akuntansi Keuangan dan Bisnis, 8, 77–87.
  3. Akbari, M., Mahfoozi, G., & Houshmand, R. (2016). Factors affecting dysfunctional behavior and turnover of auditors in audit institutions. Empirical Research in Accounting, 6(1), 103–126.
  4. Alderman, C. W., & Deitrick, J. W. (1982). Auditors’ perceptions of time budget pressures and premature sign-offs: A replication and extension. Auditing: A Journal of Practice & Theory, 1(2), 54–68.
  5. Amroabadi, M. S., Khanagha, J. B., & Naderibeni, M. (2014). Professional commitment on dysfunctional audit behaviour in audit organizations of Isfahan public accountancy. Interdisciplinary Journal of Contemporary Rese¬arch in Business, 5(9), 275–283.
  6. Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103, 411–423.
  7. Arens, A. A., Elder, R. J. ve Beasley, M. S. (2014). Auditing and assurance services: An integrated approach (14th ed.). Pearson.
  8. Aslanoğlu, S., & Baskan, T. D. (2016). Denetçilerin bağımsızlığının denetim kalitesine etkisi: BİST’te yapılan bir uygulama. Muhasebe ve Denetime Bakış Dergisi, 16(48), 59–84.
  9. Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Mar¬keting Science, 16(2), 74–94.
  10. Baldacchino, P. J., Tabone, N., Agius, J., & Bezzina, F. (2016). Organizational culture, personnel characteristics and dysfunctional audit behavior. IUP Journal of Accounting Research & Audit Practices, 15(3), 34–63.
  11. Barrainkua, I., & Espinosa-Pike, M. (2015). New insights into underreporting of time: The audit partner context. Accounting, Auditing & Accountability Journal, 28(4), 494–514.
  12. Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19(3), 213–234.
  13. Bonner, S. E. ve Lewis, B. L. (1990). Determinants of auditor expertise. Journal of Accounting Research, 28(Supp¬lement), 1–20. https://doi.org/10.2307/2491243
  14. Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). Hillsdale, NJ: Lawrence Erl¬baum Associates, Publishers.
  15. Cook, E., & Kelly, T. (1991). An international comparison of audit time-budget pressures: The United States and New Zealand. The Woman CPA, 53, 25–30.
  16. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.
  17. Dereli, N. (2021). Mesleki şüphecilik ve meslek etiğinin işlevsel olmayan denetçi davranışı üzerindeki etkisi: Ba¬ğımsız denetçiler üzerine bir araştırma. [Yüksek Lisans Tezi], Muğla Sıtkı Koçman Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı.
  18. Desmond, C. Y. Y, Philip, K. F. L., Chan, L., & Jie, Q. G. (2013). Dysfunctional auditing behaviour: empirical evi¬dence on auditors’ behaviour in Macau. International Journal of Accounting & Information Management, 21(3), 209 – 226.
  19. Dewi, L. E., Paulus, S., & Harahap, D. Y. (2024). The influence of competence, independence, and supervision on dysfunctional audit behavior (Case study at the BPK Representative Office of West Java Province). Quantitative Economics and Management Studies, 5(4), 890–899.
  20. DeZoort, F. T., & Lord, A. T. (1994). An investigation of obedience pressure effects on auditors’ Judgments. Beha¬vioral Research in Accounting, 6, 1–12.
  21. DeZoort, F. T., & Lord, A. T. (1997). A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature, 16, 28–85.
  22. Donnelly, D. P., Quirin, J. J., & O’Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An exp¬lanatory model using auditors’ personal characteristics. Behavioral Research in Accounting, 15(1), 87–110.
  23. Ercan, C. (2017). Denetçi bağımsızlığına yönelik tehditler ve koruma önlemleri: Yeminli mali müşavirler üzerine bir araştırma. KSÜ Sosyal Bilimler Dergisi, 14(2), 261–284.
  24. Fakhar, P. T., & Hoseinzadeh, A. (2016). Investigate the effect of organizational commitment and professional commitment on dysfunctional behaviors of auditors. International Academic Institute for Science and Technology, 3(1), 1–12.
  25. Fleishman, E. A., & Reilly, M. E. (1992). Handbook of human abilities: Definitions, measurements, and job task requirements. Consulting Psychologists Press.
  26. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and mea¬surement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382–388.
  27. Gendron, Y., Suddaby, R., & Lam, H. (2006). An Examination of the ethical commitment of professional accoun¬tants to auditor independence. Journal of Business Ethics, 64(2), 169–193.
  28. Goldman, A., & Barlev, B. (1974). The auditor-firm conflict of interests: Its implications for independence. The Accounting Review, 49(4), 707–718.
  29. Günlük, M. (2023). Makyavelist eğilimler ve işlevsel olmayan denetim davranışı arasındaki ilişkide kuralsızlık davranışının aracı değişken etkisi: Bağımsız denetçiler üzerinde bir araştırma. İşletme Araştırmaları Dergisi, 15(3), 2111–2127.
  30. Günlük, M., & Özcan, M. (2020). İç denetim ve iç denetim etkinliği olgusu: Literatür üzerine bir inceleme. A. Alagöz ve S. Çil Koçyiğit (Ed.), Denetimde Seçme Konular-6 içinde (s.181–216). Ankara: Gazi Kitabevi.
  31. Günlük, M., Özer, G., & Özcan, M. (2017). Meslek memnuniyeti ve bireysel iş performansı ilişkisinde mesleki bağlılığın ara değişken etkisi: muhasebe meslek mensupları üzerinde bir çalışma. International Review of Econo¬mics and Management, 5(4), 1–22.
  32. Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tahtam, R. L. (2006). Multivariate Data Analysis. New Jersey, USA, Pearson Education LTD.
  33. Hair, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM), (2nd Edition). Thousand Oaks: Sage Publications.
  34. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–150.
  35. Halim, A., Sutrisno T., Rosidi, & Achsin, M. (2014). Effect of competence and auditor independence on audit quality with audit time budget and professional commitment as a moderation variable. International Journal of Business and Management Invention, 3(6), 64–77.
  36. Hall, M., Smith, D., & Smith, K. L. (2005). Accountants’ commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research. Behavioral Research in Accounting, 17(1), 89–109.
  37. Hartmann, F. G. H. (2000). The appropriateness of RAPM: toward the further development of theory. Accounting, Organizations and Society, 25, 451–482.
  38. Herda, D. N., & Martin, K. A. (2016). The effects of auditor experience and professional commitment on acceptan¬ce of underreporting time: A moderated mediation analysis. Current Issues in Auditing, 10(2), A14–A27.
  39. Hermiyati, Jamaluddin, M. A., Gusneli, Ilham &, Defitri, S. Y. (2021). The influence of organizational commit¬ment, professional commitment, locus of control, and personality on dysfunctional audit behavior. Publikasi Jur¬nal Internasional Bereputasi, 21(4), 537–547.
  40. IAASB. (2023). International Standard on Quality Management 1 (ISQM 1): Quality management for firms that perform audits or reviews of financial statements, or other assurance or related services engagements. International Auditing and Assurance Standards Board. https://www.iaasb.org
  41. IAESB. (2015). International Education Standard 3 (IES 3): Initial professional development—Professional skills. International Accounting Education Standards Board. https://www.iaesb.org
  42. IFAC. (2021). Handbook of international education pronouncements. International Federation of Accountants. https://www.ifac.org
  43. Jaworski, B. J., & Young, S. M. (1992). Dysfunctional behaviour and management control: An empirical study of marketing managers. Accounting, Organizations and Society, 17(1), 17–35.
  44. Johari, R. J., Mohd Hairudin, N. A., & Dawood, A. K. (2022). Analysis of factors affecting dysfunctional audit behavior in Malaysia. International Journal of Ethics and Systems, 38(4), 702–719.
  45. Kelley, T., & Margheim, L. (1990). The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory, 9(2), 21–42.
  46. Khan, S., Panatik, S. A., Saat, M. M., & Perveen, H. (2013). Auditors’ behavioral intention towards dysfunctional audit behaviour applying theory of reasoned action. Jurnal Teknologi, 64(3), 153–158.
  47. Knapp, M. C. (1985). Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review, 60(2), 202–211.
  48. Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385–421.
  49. Libby, R. ve Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5), 425–450.
  50. Libby, R., & Frederick, D. (1990). Experience and the ability to explain audit findings. Journal of Accounting Research, 28(2), 348–367.
  51. Liu, P., & Li, Z. (2012). Task complexity: A review and conceptualization framework. International Journal of Industrial Ergonomics, 42, 553–568.
  52. Lord, A. T., & Dezoort, F. T. (2001). The impact of commitment and moral reasoning on auditor’s respons to social influence pressure. Accounting Organizations and Society, 26, 215–235.
  53. Malone, C. F., & Roberts, R. W. (1996). Factors associated with the incidence of reduced audit quality behavior. Auditing: A Journal of Practice & Theory, 15(2), 49–64.
  54. Mangiwa, C., Bandang, A., Ridwan, H., Ashari, M. & Lobo, M. T. (2017). The effect of locus of control, time bud¬get pressure, and professional commitment on dysfunctional audit behaviour. Journal of Education and Vocational Research, 8(2), 49–61.
  55. Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit competence and audit quality: Case in emerging economy. International Journal of Business and Management, 4(2), 17–25.
  56. Margheim, L., & Pany K. (1986). Quality control, prematur sign-off and underreporting of time: Some empirical findings. Auditing: A Journal of Practice and Theory, 5(2), 50–63.
  57. McDaniel, L. S. (1990). The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research, 28, 267–285.
  58. Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to organizations and occupations: Extensions and test of a three-component conceptualization. Journal of Applied Psychology, 78(4), 538–551.
  59. Moore, D. A., Tetlock, P. E., Tanlu, L., & Bazerman, M. H. (2006). Conflicts of interest and the case of auditor independence: moral seduction and strategic issue cycling. Academy of Management Review, 31, 10-29.
  60. Nascimento, J. C. H. B., & Macedo, M. A. S. (2016). Structural equation models using partial least squares: An example of the application of Smartpls® in accounting research. REPeC, 10(3), 282-305.
  61. Nehme, R., Alkhoury, C. & Mutawa, A. (2019). Evaluating the performance of auditors: A driver or a stabilizer of auditors’ behavior. International Journal of Productivity and Performance Management, 69, 1999–2019
  62. Nehme, R., Mutawa, A. A. & Jizi, M. (2016). Dysfunctional behaviour of external auditors: The collision of time budget and time deadline evidence from a developing country. The Journal of Developing Areas, 50(1), 373–388.
  63. Nguyen, T. H. D., Le, V. L., Hau, N. V., Do, D. T. & Thao, N. T. T. (2020). Assessment of factors influencing au¬ditors’ occupational skills in Hanoi, Vietnam. Journal of Asian Finance, Economics and Business, 7(9), 583–591.
  64. Ong, T. S., Teh, B. H., Sim, G. K., Ng, S. H., & Hossain, M. I. (2022). Does dysfunctional behavior matter when it comes to audit quality in Malaysia? Asian Journal of Accounting and Governance, 17(1), 1–12.
  65. Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: an empirical study of the impact of leadership style. Accounting, Organizations and Society, 20, 405–420.
  66. Otley, D. T., & Pierce, B. J. (1996). Auditor time budget pressure: Consequences and antecedents. Accounting, Auditing & Accountability Journal, 9(1), 31–58.
  67. Özer, G., & Uyar, M. (2010). Muhasebecilerin etik oryantasyonlarının mesleki bağlılığa etkisi üzerine bir incele¬me. Muhasebe ve Finansman Dergisi, 48, 89–100.
  68. Paino, H., Ismail, Z., & Smith, M. (2010). Dysfunctional Audit Behavior: An Exploratory Study in Malaysia. Asi¬an Review of Accounting, 18(2),162–173.
  69. Paino, H., Ismail, Z., & Smith, M. (2014). Modelling dysfunctional behaviour: ındividual factors and ethical finan¬cial decision. Procedia-Social and Behavioral Sciences, 145, 116–128.
  70. Paino, H., Smith, M., & Ismail, Z. (2012a). Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors. Journal of Applied Accounting Research, 13(1), 37–55.
  71. Paino, H., Thani, A., & Idris, S. I. Z. S. (2011). Organizational and professional commitment on dysfunctional audit behaviour. British Journal of Art and Social Sciences, 1(2), 94–105.
  72. Paino, H., Thani, A., & Iskandar, S. (2012b). Organizational and professional commitment on dysfunctional audit behaviour. African Journal of Business Management, 6(4), 1434–1440.
  73. Poorsamiei, M., Abdoli, M., Gerayli, M. S., & Valiyan, H. (2020). To develop the auditors’ critical thinking model in evaluating the client financial performances according to Total Interpretative Structural Analysis (TISM). Inter¬national Journal of Finance and Managerial Accounting, 5(18), 22-40
  74. Prabangkara, S., & Fitriany, F. (2021). Factors that affect dysfunctional audit behaviour: A study to understand ex¬ternal auditor’s role as the guardians of strong and justice organizations (Goal 16 sustainable development goals). IOP Conference Series: Earth and Environmental Science, 716(1), 012116.
  75. Pratt, J., & Jiambalvo, J. (1982). Determinants of leader behavior in an audit environment. Accounting, Organiza¬tions and Society, 7(4), 369-379.
  76. Russell, J. P. (2005). ASQ Auditing Handbook (3rd ed.). ASQ Quality Press.
  77. Salehi, M., Mansoury, A., & Azary, Z. (2009). Audit independence and expectation gap: Empirical evidences from Iran. International Journal of Economics and Finance, 1(1), 165–174.
  78. Sarstedt, M., Ringle, C. M. ve Hair, J. F. (2017). Partial least squares structural equation modeling (s.1-40) içinde. Handbook of Market Research, Springer.
  79. Snape, E., Lo, C.W., & Redman, T. (2008). The three commitment model of occupational commitment: A compa¬rative study of Chinese and British accountants. Journal of CrossCultural Psychology, 39(6), 765–781.
  80. Spencer, L. M., & Spencer, S. M. (1993). Competence at work: Models for superior performance. John Wiley & Sons.
  81. Sucher, P., & Bychkova, S. (2001). Auditor independence in economies in transition: A study of Russia. European Accounting Review, 10(4), 817–841.
  82. Sulistiyo, H., Darsono, D., & Subchan, S. (2018). An empirical study on the role of auditor independence in redu¬cing dysfunctional audit behavior of public accountants in Indonesia. Calitatea, 19(167), 93–97.
  83. Sunyoto, Y., & Sulistiyo, H. (2019). Locus of control, dysfunctional audit behavior, and the mediating role of or¬ganizational commitment. Quality- Access to Success, 20(170), 19–24.
  84. Svanström, T. (2016). Time pressure, training activities and dysfunctional auditor behaviour: evidence from small audit firms. International Journal of Auditing, 20(1), 42–51.
  85. Sweeney, A. P. (1994). Debt-covenant violations and managers’ accounting responses. Journal of Accounting and Economics, 17(3), 281–308.
  86. Tan, H.-T. ve Libby, R. (1997). Tacit managerial versus technical knowledge as determinants of audit expertise in the field. Journal of Accounting Research, 35(1), 97–113.
  87. The Institute of Internal Auditors (IIA). (2013). IIA Global Internal Audit Competency Framework. The Institute of Internal Auditors Research Foundation.
  88. Thongchai, C., & Ussahawanitchakit, P. (2015). Audit specialization and audit success: An empirical investigation of certified public accountants (CPAs) in Thailand. The Business and Management Review, 7(1), 395–407.
  89. Wiguna, M. (2016). Influence of locus of control, affective professional commitment, continuance professional commitment, and normative professional commitment to dysfunctional audit behavior (Empirical study on repre¬sentation of auditor at Pekanbaru and Padang). Jurnal Akuntansi Manajerial, 1(1), 69–86.
  90. Yaroğlu, Z., & Kurt, G. (2023). Denetim kalitesi göstergeleri ve bir model önerisi: Borsa İstanbul örneği. Muhase¬be ve Vergi Uygulamaları Dergisi, 16(1), 125–155.
  91. Yessie, A. (2021). Factors affecting dysfunctional audit behavior. International Journal Of Environmental, Susta¬inability, and Social Science, 2(2), 117–126
  92. Yuen, D. C., Law, P. K., Lu, C., & Guan, J. Q. (2013). Dysfunctional auditing behaviour: Empirical evidence on auditors’ behaviour in Macau. International Journal of Accounting & Information Management, 21(3), 209–236.