The Role of Work Flexibility in Moderating the Effect of Time Budget Pressure on the Dysfunctional Audit Behavior of Generation Z Auditors
DOI:
https://doi.org/10.59890/ijels.v4i8.71Keywords:
time budget pressure, work flexibility, dysfunctional audit behavior, Generation Z auditors, audit qualityAbstract
This study examines whether work flexibility directly reduces dysfunctional audit behavior and buffers the association between time budget pressure and such behavior among Generation Z auditors in Indonesian public accounting firms. A cross-sectional online survey yielded 60 valid responses from auditors born in 1997–2005 with at least one year of experience. Hierarchical moderated regression was estimated using heteroskedasticity-consistent HC3 standard errors. Time budget pressure showed a positive but nonsignificant coefficient, while work flexibility was also positive and nonsignificant. The interaction coefficient was negative but nonsignificant. Therefore, none of the three hypotheses was supported. The findings suggest that flexibility alone cannot substitute for realistic time budgets, ethical supervision, and effective audit quality controls.
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