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Record W3038748326 · doi:10.5430/ijfr.v11n4p86

Organizational Commitments in Financial Service Audit With Antecedents of Organizational Justice and Job Satisfaction

2020· article· en· W3038748326 on OpenAlexvenueno aff
Petrus Ridaryanto

Bibliographic record

VenueInternational Journal of Financial Research · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicConsumer Behavior and Marketing Influence
Canadian institutionsnot available
Fundersnot available
KeywordsOrganizational commitmentOrganizational justiceAuditBusinessProcedural justiceJob satisfactionAccountingContext (archaeology)Organizational performancePublic relationsDistributive justicePsychologyEconomic JusticeSocial psychologyMarketingPolitical scienceEconomicsMicroeconomics

Abstract

fetched live from OpenAlex

Public trust in a profession is determined by the reliability, accuracy, timeliness, and quality of services or services that can be provided by the auditor profession. Although the auditor's work and performance procedures have tended to be supervised and determined strictly and formally by external institutions, studies have shown that the context of the internal environment has an effect on improving auditor performance. This study seeks to analyze the effect of organizational justice and job satisfaction in the auditor's environment on organizational commitment. It focuses more on behavioral accounting, specifically relating to the auditor's work environment, by taking the object of the treatment's influence in the organization's internal participation and involvement of auditors that is reflected by organizational commitment. By using the Structural Equation Model (SEM), the findings show that procedural justice and interactional justice are empirically proven to influence organizational commitment. On the other hand, distributive justice has no effect on organizational commitment, and job satisfaction has also been proven empirically to have no effect on organizational commitment. These results provide input for public accounting firms so as not to overlook the fairness factor in providing rewards to auditors. In the case of fairness the awarding of rewards / awards to the auditor is not only limited to the amount of reward, but also the process for determining the amount of the reward.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.017
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.009
Threshold uncertainty score0.017

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.017
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.001
Scholarly communication0.0020.001
Open science0.0000.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0040.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.042
GPT teacher head0.319
Teacher spread0.277 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations5
Published2020
Admission routes1
Has abstractyes

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