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The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim

This research investigated the moderating effect of interpersonal conflict on knowledge sharing and ego depletion on the auditor’s judgment and decision-making (JDM) quality relationship. Auditing is one of the professions vulnerable to interpersonal conflict, which is a temporary state of lack of c...

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Main Authors: Rohma, Frida Fanani, Tri Agustin, Sherina Prastika, Rahman Hakim, Tito IM.
Format: Article
Language:English
Published: UiTM Press 2024
Subjects:
Conflict management
Online Access:https://ir.uitm.edu.my/id/eprint/108910/1/108910.pdf
https://ir.uitm.edu.my/id/eprint/108910/
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spelling my.uitm.ir.1089102025-01-20T04:40:58Z https://ir.uitm.edu.my/id/eprint/108910/ The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim Rohma, Frida Fanani Tri Agustin, Sherina Prastika Rahman Hakim, Tito IM. Conflict management This research investigated the moderating effect of interpersonal conflict on knowledge sharing and ego depletion on the auditor’s judgment and decision-making (JDM) quality relationship. Auditing is one of the professions vulnerable to interpersonal conflict, which is a temporary state of lack of cognitive resources for self-control. This research employed a quantitative method involving 98 auditors. The results found knowledge sharing, ego depletion, and interpersonal conflict affected the auditor’s JDM. Interpersonal conflict moderated the effect of knowledge sharing and ego depletion on the auditor’s JDM. The existence of interpersonal conflict impeded auditors from doing knowledge sharing. Interestingly, interpersonal conflict can minimize the effect of an auditor's ego depletion; based on the inverted U theory, the optimal stress level can make individuals more challenged, which can impact improving auditor performance. This research provided practical implications by referring to the impact of interpersonal conflict as a double-edged sword in maintaining the quality JDM amidst depletion of cognitive resources in the constructs of knowledge sharing and ego depletion. Practitioners need to pay attention to the crucial role of maintaining a system of dividing audit teams based on industry specifications and individual capabilities which have a potentially detrimental impact on the organization. UiTM Press 2024-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/108910/1/108910.pdf The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim. (2024) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 23 (3): 7. pp. 157-169. ISSN 2550-1895
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Conflict management
spellingShingle Conflict management
Rohma, Frida Fanani
Tri Agustin, Sherina Prastika
Rahman Hakim, Tito IM.
The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim
description This research investigated the moderating effect of interpersonal conflict on knowledge sharing and ego depletion on the auditor’s judgment and decision-making (JDM) quality relationship. Auditing is one of the professions vulnerable to interpersonal conflict, which is a temporary state of lack of cognitive resources for self-control. This research employed a quantitative method involving 98 auditors. The results found knowledge sharing, ego depletion, and interpersonal conflict affected the auditor’s JDM. Interpersonal conflict moderated the effect of knowledge sharing and ego depletion on the auditor’s JDM. The existence of interpersonal conflict impeded auditors from doing knowledge sharing. Interestingly, interpersonal conflict can minimize the effect of an auditor's ego depletion; based on the inverted U theory, the optimal stress level can make individuals more challenged, which can impact improving auditor performance. This research provided practical implications by referring to the impact of interpersonal conflict as a double-edged sword in maintaining the quality JDM amidst depletion of cognitive resources in the constructs of knowledge sharing and ego depletion. Practitioners need to pay attention to the crucial role of maintaining a system of dividing audit teams based on industry specifications and individual capabilities which have a potentially detrimental impact on the organization.
format Article
author Rohma, Frida Fanani
Tri Agustin, Sherina Prastika
Rahman Hakim, Tito IM.
author_facet Rohma, Frida Fanani
Tri Agustin, Sherina Prastika
Rahman Hakim, Tito IM.
author_sort Rohma, Frida Fanani
title The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim
title_short The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim
title_full The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim
title_fullStr The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim
title_full_unstemmed The moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / Frida Fanani Rohma, Sherina Prastika Tri Agustin and Tito IM. Rahman Hakim
title_sort moderating effect of interpersonal conflict in knowledge sharing and ego depletion on auditor’s judgment and decision making quality relationship / frida fanani rohma, sherina prastika tri agustin and tito im. rahman hakim
publisher UiTM Press
publishDate 2024
url https://ir.uitm.edu.my/id/eprint/108910/1/108910.pdf
https://ir.uitm.edu.my/id/eprint/108910/
_version_ 1823097856250085376
score 13.235796

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