Sustainable Spirituality Moderates The Causal Relationship Between Dysfunctional Audit Behavior And Locus of Control

Abstract

This study investigates the moderating role of sustainable spirituality in the relationship between internal and external locus of control on dysfunctional audit behavior. Based on a survey of 109 auditors from a public accounting firm in Indonesia, the findings indicate that internal and external locus of control significantly and positively influence dysfunctional audit behavior. Furthermore, sustainable spirituality is found to moderate the relationship between internal and external locus of control and dysfunctional audit behavior. Specifically, auditors with higher levels of sustainable spirituality exhibit a stronger influence of locus of control on dysfunctional audit behavior compared to those with lower levels of sustainable spirituality. This study contributes to the understanding of personal factors and spiritual values that may influence auditors' professional behavior and highlights the potential of sustainable spirituality training to reduce dysfunctional audit behavior.