The impact of perceived risks on audit quality expectations within the framework of theory of planned behaviour: A study in accommodation establishments

This study examines how perceived risks related to auditing, within the framework of the Theory of Planned Behaviour, affect the attitudes of accommodation establishments in Antalya towards audit services; and how these attitudes, in turn, influence the establishments' audit-related intentions and subjective norms, and their behaviours. Additionally, it aims to explain the impact of the establishments' audit-related behaviours on their expectations of audit quality, thereby intending to provide guidance regarding the audit process to accommodation businesses. The research was conducted in 3, 4, and 5-star all-inclusive accommodation establishments in Antalya. Data were collected through surveys from general managers, accounting managers, and financial advisors, who play critical roles in the auditing process. Analyses were performed using Structural Equation Modeling and fsQCA methods. The findings reveal that while financial risk was perceived negatively, social and psychological risks had a positive effect on the formation of attitudes towards auditing, and performance and time risks were found to be ineffective. Subjective norms were found to play a significant mediating role between attitudes and the establishments' audit-related behaviours, and intentions were found to regulate the relationship between subjective norms and behaviours. Furthermore, a significant relationship was identified between the establishments' audit-related behaviours and their expectations of audit quality. The study provides strategic recommendations for better understanding and managing the factors that influence auditing in accommodation establishments.