Psychological capital and well-being: Do they influence auditors' performance and resolve dysfunctional audit behaviour?

被引：0

作者：

Anthonius, Anthonius ^{[1
]}

Gunawan, Juniati ^{[2
]}

Khosa, Amrinder ^{[3
]}

机构：

[1] Bina Nusantara Univ, Jakarta, Indonesia

[2] Univ Trisakti, West Jakarta, Indonesia

[3] Univ Tasmania, Hobart, Australia

来源：

EQUILIBRIUM-QUARTERLY JOURNAL OF ECONOMICS AND ECONOMIC POLICY | 2025年 / 20卷 / 01期

关键词：

psychological capital; auditors' performance; dysfunctional audit behaviour; psychological well being; PLS-SEM; EMPIRICAL-EVIDENCE; JOB-SATISFACTION; WORK ENGAGEMENT; TIME PRESSURE; STRESS; QUALITY; TOOL; INVOLVEMENT; EMPLOYEES;

D O I：

10.24136/eq.3242

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Research background: The role of auditors has gained increased attention due to corporate fraud and misconduct incidents, shaking public trust in financial reporting. Dysfunctional audit behaviour is a global concern, with instances noted across various regions, including Asia. This context sets the stage for examining the influence of auditors' psychological attributes on their professional conduct.

引用

页码：427 / 462

页数：36

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