MANAGEMENT AND ACCOUNTING REVIEW

 


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Volume 23 No. 3, December 2024

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 23 NO. 3, DECEMBER 2024

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

Faculty of Economics and Business, Universitas Trunojoyo Madura, Bangkalan, Indonesia

 


ABSTRACT

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 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 an potentially detrimental impact on the organization.

Keywords: Knowledge Sharing, Ego Depletion, Interpersonal Conflict, Judgment and Decision-Making Quality

Corresponding Author: Frida Fanani Rohma; Accounting Department, Universitas Trunojoyo Madura, PO. BOX 2 Kamal, Bangkalan, Indonesia; Email: frida.frohma@trunojoyo.ac.id; Tel: +6285859838992

ARTICLE INFO
Article History:
Received: 22 August 2023
Accepted: 22 February 2024
Available online: 01 December 2024

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