دورية أكاديمية
The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit
| العنوان: | The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit |
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| المؤلفون: | Seyed Mohammad Moshashaei, Seyed Abbas Hashemi, Dariush Foroughi |
| المصدر: | بررسیهای حسابداری و حسابرسی, Vol 25, Iss 3, Pp 415-432 (2018) |
| بيانات النشر: | University of Tehran, 2018. |
| سنة النشر: | 2018 |
| المجموعة: | LCC:Accounting. Bookkeeping LCC:Finance |
| مصطلحات موضوعية: | Professional Commitment, Social cognitive theory, self-efficacy, Internal Locus of Control, Ethical Climate Fit, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999 |
| الوصف: | Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Control, Specter's questionnaire and Self-Efficacy variable, Sherer and Adams questionnaire were used. Also, Professional Commitment and Ethical Climate Fit were measured by Araniya questionnaire and Victor and Cullen questionnaire. The study is based on a survey of 252 Certified Public Accountants working in Audit Organization and Audit Firms. Research hypotheses were analyzed using ordinary least-squares regression and Sobel Test. Results: The research results indicate that Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) have positive and significant effect on their Professional Commitment. In addition, Ethical Climate Fit as a mediator variable enhances the relationship between Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) and their Professional Commitment. Conclusion: This result reflects the importance of the Ethical Climate in the Audit Organization and Audit Firms, which requires special attention of the authorities 9to this area. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Persian |
| تدمد: | 2645-8020 2645-8039 |
| العلاقة: | https://acctgrev.ut.ac.ir/article_68931_3aa392be909ad03c444170940ee4558c.pdfTest; https://doaj.org/toc/2645-8020Test; https://doaj.org/toc/2645-8039Test |
| DOI: | 10.22059/acctgrev.2018.260636.1007921 |
| الوصول الحر: | https://doaj.org/article/062909ec201f4999998afe46ace641cbTest |
| رقم الانضمام: | edsdoj.062909ec201f4999998afe46ace641cb |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 26458020 26458039 |
|---|---|
| DOI: | 10.22059/acctgrev.2018.260636.1007921 |