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September 10, 2025E-Jurnal AkuntansiOpen Access

Time Budget Pressure and Individual Factors as Triggers of Dysfunctional Audit Behavior in Government Auditors

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Quantitative analysis reveals budget pressure increases dysfunctional audit behavior among auditors, suggesting a need for improved accountability.

Time budget pressure increases dysfunctional audit behavior among government auditors, impacting accountability.
Independence and religiosity are linked to a decrease in dysfunctional audit behavior, highlighting preventive measures.
Analysis involved data from 100 respondents using PLS-SEM, providing a quantitative foundation for findings.
The study calls for enhanced workload management and integration of ethical values to combat dysfunctional practices.

André et al. (2025) studied this question.

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Quantitative analysis reveals budget pressure increases dysfunctional audit behavior among auditors, suggesting a need for improved accountability.