IDEAS home Printed from https://ideas.repec.org/a/iaf/journl/y2025i3p158-171.html

How does an Auditor's Commitment Profile affect His Performance?

Author

Listed:
  • Apriwandi

    (Widyatama University, Bandung, Indonesia)

  • Debbie Christine

    (Widyatama University, Bandung, Indonesia)

  • Rachmad Hidayat

    (Widyatama University, Bandung, Indonesia)

Abstract

A commitment profile refers to an employee's commitment pattern to their organization or career, categorized by the type and intensity of their commitment across different forms, most commonly involving affective, normative, and continuance commitment. This study examines the influence of an auditor's commitment profile on his performance, focusing on all dimensions of organizational commitment – affective, normative, and continuance – along with the antecedents, correlates, and consequences for auditors. Additionally, the study investigates client and professional commitment and work environment ambiguity. The research sample includes accountants and auditors from Bandung City, West Java, with the criteria of internal and external audits, as well as lecturers who have audit experience. This study uses primary data collected through questionnaires. Researchers conducted a simple linear regression analysis to test the relationship between commitment profiles and audit performance. The study results showed that auditor performance is significantly affected by organizational, professional, and client commitment. However, role ambiguity and role conflict adversely affect auditor performance. Auditors with stronger commitment demonstrate greater diligence, attention to detail, and integrity in their audit tasks. The findings suggest that audit organizations should prioritize developing commitment-enhancing programs, such as tailored training and leadership strategies. Strengthening auditor commitment can reduce the risk of errors and improve audit quality, thus enhancing the credibility of financial reporting. This study contributes to the literature on organizational change in auditing by highlighting the critical role of individual commitment in shaping audit outcomes. It provides practical insights for audit firms seeking to improve performance through human capital development.

Suggested Citation

  • Apriwandi & Debbie Christine & Rachmad Hidayat, 2025. "How does an Auditor's Commitment Profile affect His Performance?," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 158-171, September.
    • Handle: RePEc:iaf:journl:y:2025:i:3:p:158-171
    DOI: 10.33146/2518-1181-2025-3(109)-158-171
    as

    Download full text from publisher

    File URL: http://www.afj.org.ua/pdf/1180-yak-profil-zobov-yazan-auditora.pdf
    Download Restriction: no
    File URL: http://www.afj.org.ua/en/article/1180/
    Download Restriction: no
    File URL: https://libkey.io/10.33146/2518-1181-2025-3(109)-158-171?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Lawrence P. Kalbers & William J. Cenker, 2007. "Organizational commitment and auditors in public accounting," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(4), pages 354-375, April.
    2. repec:eme:maj000:02686900710741928 is not listed on IDEAS
    3. Lawrence P. Kalbers & William J. Cenker, 2007. "Organizational commitment and auditors in public accounting," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(4), pages 354-375, April.
    4. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    5. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 28(2), pages 348-367.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zhuoli Axelton & Jeffrey Gramlich & M. Kathleen Harris, 2025. "Auditor industry expertise and the predictive power of the deferred tax valuation allowance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 323-364, March.
    2. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
    3. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:426-434 is not listed on IDEAS
    4. Jean-Noël Chauvey & Maxime José Chanhoun & Sena John Ahyee, 2017. "Quality of public organization auditing arrangement and control in Benin [Qualité de l'audit comptable et financier et du contrôle des structures publiques du Bénin]," Post-Print hal-01907571, HAL.
    5. Nurdiono & Rindu Rika Gamayuni, 2018. "The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 426-434.
    6. Liangcheng Wang & Siying Li & Bikun Zhang & Yifan Zhang & Tao Peng, 2024. "The effect of auditor experience on stock price crash risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 411-444, March.
    7. Li, Minghui & Yang, Xin & Zhai, Kerui, 2024. "Signing auditors’ experience gap and audit quality," International Review of Economics & Finance, Elsevier, vol. 95(C).
    8. Ebrahim, Ahmed & Fattah, Tarek Abdel, 2015. "Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 46-60.
    9. Kane, Gregory D. & Velury, Uma, 2004. "The role of institutional ownership in the market for auditing services: an empirical investigation," Journal of Business Research, Elsevier, vol. 57(9), pages 976-983, September.
    10. Ju Ryum Chung & Eun Jung Cho & Ho-Young Lee & Myungsoo Son, 2017. "The impact of labour unions on external auditor selection and audit scope: evidence from the Korean market," Applied Economics, Taylor & Francis Journals, vol. 49(48), pages 4833-4850, October.
    11. Sang Cheol Lee & Mooweon Rhee & Jongchul Yoon, 2018. "Foreign Monitoring and Audit Quality: Evidence from Korea," Sustainability, MDPI, vol. 10(9), pages 1-22, September.
    12. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.
    13. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    14. Susan Karendi Kimathi, 2025. "Internal Accounting controls and financial statements accuracy of Public Sector firms in Kenya," East African Finance Journal, East African Finance Journal, vol. 4(2).
    15. Dhouha Bouaziz, 2025. "Does External Audit Quality Moderate the Relationship Between CEO Entrenchment and Financial Communication Quality? Evidence from French Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 15(3), pages 101-129.
    16. Zhang, Yiyang & Perols, Johan & Robinson, Dahlia & Smith, Thomas, 2018. "Earnings management strategies to maintain a string of meeting or beating analyst expectations," Advances in accounting, Elsevier, vol. 43(C), pages 46-55.
    17. Murat Ocak & Emrah Arıoğlu, 2025. "Narcissism, Audit Market Competition and Audit Quality: Evidence from the Chairpersons of Audit Firms," SAGE Open, , vol. 15(4), pages 21582440251, October.
    18. Lennox, Clive & Wang, Chunfei & Wu, Xi, 2023. "Delegated leadership at public accounting firms," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    19. Garcia-Blandon, Josep & Argiles-Bosch, Josep Maria & Castillo-Merino, David & Martinez-Blasco, Monica, 2017. "An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain," The International Journal of Accounting, Elsevier, vol. 52(3), pages 251-261.
    20. Agustín J. Sánchez-Medina & Félix Blázquez-Santana & Jesús B. Alonso, 2019. "Do Auditors Reflect the True Image of the Company Contrary to the Clients’ Interests? An Artificial Intelligence Approach," Journal of Business Ethics, Springer, vol. 155(2), pages 529-545, March.
    21. Mohammad Ebrahim Nawaiseh, 2026. "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, vol. 6(3), pages 1-28, March.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2025:i:3:p:158-171. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serhii Ostapchuk (email available below). General contact details of provider: https://edirc.repec.org/data/iafkvua.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.