Abstract:

We explore the impact of work stress (WS) on internal audit quality (IAQ), a characteristic of internal auditors at Indonesian public universities. We also investigated how dysfunctional audit behaviour (DAB) mediators the association between WS and IAQ, as well as how three-dimensional personality factors: openness to experience, extraversion, and agreeableness, regulate the relationship between WS and IAQ. SmartPLS with the Structural Equation Model (SEM) approach was used to analyse this research model. 174 respondents were surveyed by internal auditors at public institutions between January and June 2023. We discovered that WS impairs IAQ while benefiting DAB and DAB worsens IAQ. DAB mediates the interaction between WS and IAQ. The function of three dimensional personality qualities: openness to experience, extraversion, and agreeableness, moderates the link between WS and DAB. This study's complicated research model that connects the variables is the first of its kind in Indonesia. This study looks into facts that differ from past studies on internal auditors at public universities. This study helps and implements internal auditors in the government, public sector, and private sector to keep the code of ethics and audit standards to prevent DAB, which can reduce internal audit quality.

Keywords:

Work stress, dysfunctional audit behaviour, personality traits, internal audit quality.

JEL classification:

D22, D23, M21, M42.

How to Cite:

Intan Purbasari, Emma Suryani, Akhmadi Akhmadi and Lili Sugeng Wiyantoro. Empirical Evidence on Work Stress Effect and Internal Audit Quality in Indonesia State Universities. [ref]: vol.22.2024. available at: https://refpress.org/ref-vol22-a53/