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- W2897785228 abstract "This study is intended to explore the effect of authentic leadership, corporate ethical values,employee incentives and workload/task complexity on dysfunctional auditor behavior. The model wasextended model developed by Morris (2014). This study proposes the employee incentives as moderatingvariable, while workload/task complexity as control variable. The data gathered from public accountingfirm in Indonesia especially senior auditor. There were 124 respondents. The data was processed usingStructural Equation Model (SEM) - SmartPLS 2.0. The result of the study shows that authentic leadershiphas negatively non-significant effect on dysfunctional auditor behavior. But, when moderated by employeeincentives, the effect was negatively significant as being hypothesized. The authentic leadership has positivesignificant effect on corporate ethical values. The corporate ethical values has a negative significant effecton dysfunctional auditor behavior directly or when being moderated by employee incentives. The employee’sincentive has a negative significant effect on dysfunctional auditor behavior. The authentic leadershipand corporate ethical values show, negatively, bigger and more significant effect when moderated byemployee incentives. For future research, supervisory during audit process can be added as moderatingvariable." @default.
- W2897785228 created "2018-10-26" @default.
- W2897785228 creator A5087692434 @default.
- W2897785228 date "2017-01-01" @default.
- W2897785228 modified "2023-09-28" @default.
- W2897785228 title "The Impact of Authentic Leadership, Corporate Ethical Values,Employee Incentives and Workload/Task Complexity onDysfunctional Auditor Behavior" @default.
- W2897785228 hasPublicationYear "2017" @default.
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