The auditor's independence and professional skills and the effect of professional commitment on dysfunctional auditing behavior

This study aims to reveal the effects of independence, professional skills and professional commitment on dysfunctional auditing behavior of independent auditors with the titles of Certified Public Accountant (CPA) and Sworn-in Certified Public Accountant (SCPA), who are members of TÜRMOB (Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey) and who work independently or dependently in Turkey. In addition, the effects of auditor's professional skills on auditor independence will also be examined. In order to analyze the variables included in the research model, the questionnaire was delivered to independent auditors via Google Forms and a data set was created. Structural Equation Modeling (SEM) analysis was conducted to test the research model. The analysis of the obtained data revealed that the effect of auditor independence and emotional commitment to the profession on dysfunctional audit behaviors is negative and statistically significant, the effect of the auditor's professional skills on dysfunctional audit behavior is negative but not statistically significant, the effect of normative and continuance commitment to the profession on dysfunctional audit behavior is positive but not statistically significant, and that the effect of the auditor's professional skills on auditor independence is positive and statistically significant.