Purpose This study aims to examine the effect of professional commitment, commitment to
ethics, internal locus of control and emotional intelligence on the ability to detect fraud …

Purpose This paper aims to examine the effect of the auditors' burnout determinates on audit
quality and performance. It also analyses whether the demographic characteristics of …

Knowledge-sharing behavior has been a hot issue in knowledge management. In the
context of highly dynamic business, understanding the factors that encourage a knowledge …

We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies
in Indonesia during COVID-19. We additionally examine at how organisational commitment …

Purpose This study aims to investigate the effect of authentic leadership on internal
whistleblowing intention through psychological safety. Design/methodology/approach To …

BACKGROUND: It is important for decision-makers such as leaders to be aware of
employee silence behaviour within organizations. Failure to see this phenomenon tends to …

This study aims to investigate the effect of organizational climate on performance.
Specifically, objective the current study to explain the mediating roles of cohesiveness and …

Dysfunctional auditor behavior becomes a driving variable for audit quality when an auditor
has good ethics and professionalism. This study examines whether the ethics and …

The investor confidence is essential for efficient financial markets operation around the
world and it also contributes to the stability and economic growth. Therefore, investors must …

Given human capital management challenges in accounting, we examine Lean Six Sigma
(LSS) usage and auditors' work environment and audit quality indicators (AQIs). We …