15

2010

Thompson

The impact of locus of control on decision making styles of midlevel managers

Locus of control has a positive influence in the decision making process of managers.

16

2014

Alnasser, Shaban, & Al-Zubi

The impact of accounting ethics in improving managers’ behavior and decision making in the Jordanian companies

Ethical actions are the product of individual decisions.

17

2015

Hastuti, Setianingrum, & Sundari

The influence of the complexity of the task, locus of control and gender on the performance of auditors in Surubaya Indonesia.

Locus of control does not affect the performance of auditors.

18

2015

Fagbola & Popoola

Influence of locus of control, work motivation and information use on decision-making of managers in the Aviation industry in Nigeria.

Individual’s locus of control has a positive and significant influence on managerial decision.

19

2017

Balogun

Emotional intelligence as a moderator between perceived organisational injustice and organisational deviance among public sector employees

Emotional intelligence significantly moderates the relationship between the three dimensions of perceived organisational injustice and deviance.

20

2017

Zarefar & Zarefar

The influence of ethics and locus of control to do whistle blowing intention with profession of auditor and non-auditor as a moderating variable.

There is a negative relationship between locus of control and whistle blowing in auditing.

21

2017

Sulistiyo & Ghozali

The role of religious control in dysfunctional audit behaviour

Locus of control has a positive relationship with organisational (ethical) commitment.

22

2017

Aulia, Laksamana, & Basuki

Locus of control and the acceptance of dysfunctional audit behaviour in a review of philosophy semar.

An auditor with a high level of internal locus of control is more efficient and ethical in the discharge of his audit assignment.

23

2017

Dali, Sari, & Chaerani

The influence of locus of control and organisation ethical decision of auditors (study on BPKP representative of Southeast Sulawesi Province).

Locus of control and organisational culture simultaneously have a positive and significant impact on auditor decision making.

24

2018

Abiola, Lawal, & Odunjo-saka

Role of locus of control and perceived effort-reward imbalance in attitude toward unethical work behaviour.

Unethical work behaviour among members of FRSC in Nigeria is a function of how they believe they are not in control and responsible of and for their actions.

25

2018

Asni, Dali, Dharmawaty, & Syafitri

The influence of locus of control and professional commitment toward auditor’s behaviour in conflict situation.

Locus of control has a positive (significant) influence on auditors’ decision and behaviour in conflict situations.

26

2018

Kartasari, Tjaraka, & Sudaryati

The effect of professionalism, ESQ and locus of control on acceptance dysfunctional behaviour with performance of internal auditor as an intervening variable.

Professionalism, Emotional Spiritual Quotient (ESQ) and locus of control are directly related to dysfunctional behaviour.

27

2018

Sahla & Iryanie

Perception of locus of control, level of education, Machiavellianism and ethical reasoning against auditor behaviour in audit conflict situations.

Individual factors such as locus of control and ethical reasoning significantly affect auditor behaviour in conflict situations.