The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

被引：26
|
作者：
Herda, David N. [1 ]
Martin, Kasey A. [1 ]
机构：
[1] Texas State Univ, San Marcos, TX 78666 USA
来源：
CURRENT ISSUES IN AUDITING | 2016年 / 10卷 / 02期
关键词：
underreporting time; professional commitment; dysfunctional audit behavior; ethical culture; auditor experience;
D O I：
10.2308/ciia-51479
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Underreporting time is a common ethical dilemma in auditing. We examine the effects of professional commitment and experience on auditor acceptance of underreporting time with a sample of 110 practicing auditors at two large national accounting firms. Using a moderated mediation research model, we find that auditor experience moderates the negative relationship between professional commitment and acceptance of underreporting time, such that professional commitment is associated with underreporting acceptance only among less experienced auditors. We discuss the contributions, limitations, and practical implications of our findings.
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页码：A14 / A27
页数：14
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