<![CDATA[Dysfunctional audit behavior threatens audit quality by reflecting departures from prescribed procedures and professional standards. This study examines the direct effects of audit autonomy, role ambiguity, role conflict, and organizational culture on dysfunctional audit behavior and tests organizational culture as a moderator. Data were obtained from 60 auditors in Public Accounting Firms in Semarang, Indonesia, using purposive sampling. The raw data were independently reanalyzed using standardized unit-weighted composite scores, interaction terms, and 5,000 bootstrap resamples. Audit autonomy (β = 0.334, p = 0.002), role ambiguity (β = 0.465, p < 0.001), and role conflict (β = 0.320, p = 0.001) were positively associated with dysfunctional audit behavior, whereas organizational culture had a negative association (β = -0.185, p = 0.045). Organizational culture did not significantly moderate the autonomy or role-conflict relationships, but significantly attenuated the role-ambiguity relationship (β = -0.253, p = 0.012). The model explained 67.0% of the variance (R² = 0.670; Q² = 0.582). The findings refine attribution-based explanations by showing that organizational culture is not a uniform moderator; its boundary-condition role differs across behavioral latitude, role uncertainty, and role conflict. Measurement diagnostics remain provisional, so structural findings should be interpreted cautiously.]]>
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