پیوندهای مفید
آمار
| تعداد نشریات | 22 |
| تعداد شمارهها | 712 |
| تعداد مقالات | 10,255 |
| تعداد مشاهده مقاله | 71,980,112 |
| تعداد دریافت فایل اصل مقاله | 63,728,490 |
The effect of auditors' inefficient behavior on audit quality using structural equation modeling | ||
| International Journal of Nonlinear Analysis and Applications | ||
| دوره 12، Special Issue، اسفند 2021، صفحه 2461-2474 اصل مقاله (650.47 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2021.6313 | ||
| نویسندگان | ||
| Marzieh Dormishi1؛ Masoud Taherinia* 2؛ Azar Moslemi1؛ Ibrahim Givaki3 | ||
| 1Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran | ||
| 2Department of Accounting, Lorestan University, Khoramabad, Iran | ||
| 3Department of Management, Khomein Branch, Islamic Azad University, Khomein, Iran | ||
| تاریخ دریافت: 10 مهر 1401، تاریخ بازنگری: 08 آذر 1401، تاریخ پذیرش: 22 آذر 1400 | ||
| چکیده | ||
| The auditor's performance and the quality of services provided rely heavily on the behavior of the individuals performing the audit fieldwork. The auditors' failure to perform analytical methods correctly can be attributed to the inefficient behaviors resulting from the auditor's behavior. When the auditor is under the pressure of complex work, he does not perform the audit procedures properly to reduce his responsibility and reduces the quality of the audit. Accordingly, the purpose of this study is to investigate the relationship between the inefficient behavior of auditors and audit quality. The research tool consists of a questionnaire with 17 questions based on the Likert scale with grades 1 to 5. The interrogation period was 3 months, which was conducted in 1400. A sample of 380 auditors working in the auditing organization and private sector institutions members of the Iranian Society of Certified Public Accountants was selected and statistical analysis was performed on 276 questionnaires received. Structural equations using software (PLS) were used to test the research hypotheses. The results showed that the inefficient behavior of auditors reduces the quality of auditing. In other words, based on the research findings, it was found that due to the auditor's non-adherence to the code of ethical behavior and their involvement with inefficient behaviors in the audit, the advantages identified in the auditing standards are limited and neutral and the quality of the auditor's work is undermined. | ||
| کلیدواژهها | ||
| Auditors' inefficient behavior؛ Auditing quality؛ Analytical methods؛ Structural equations | ||
| مراجع | ||
|
[1] E.A. Arfah, Characteristics of the individual auditor’s dysfunctional behavior (underreporting of time) in audit implementation and reduction in audit quality, Qual. Quant. Res. Rev. 2(1) (2017). [2] C.J. Armitage and M. Conner, Distinguishing perceptions of control from self-efficacy: Predicting consumption of a low-fat diet using the theory of planned behavior 1, J. Appl. Soc. Psych. 29(1) (1999) 72–90. [3] I. Barrainkua and M. Espinosa-Pike, A new insights into underreporting of time: The audit partner context, Account. Audit. Account. J. 28(4) (2015) 494–514. [4] L.E. DeAngelo, Auditor size and audit quality, J. Account. Econ. 3(3) (1981) 183–199. [5] M. DeFond and J. Zhang, A review of archival auditing research, J. Account. Econ. 58(2-3) (2014) 275–326. [6] D.P. Donnelly, J.J. Quirin and D. O’Bryan, Attitudes toward dysfunctional audit behavior: The effects of locus of control, organizational commitment, and position, Journal of Applied Business Research (JABR). 19(1) (2006). [7] D. Earnhart and D.R. Harrington, Effects of audit frequency, audit quality, and facility age on environmental compliance, Appl. Econ. 53(28) (2021) 3234–3252. [8] C.E. Earley and P.T. Kelly, A note on ethics educational interventions in an undergraduate auditing course: Is there an “Enron effect”?, Issues in Account. Educ. 19(1) (2004) 53–71. [9] A. Faizabadi and H. Peasant, The effect of genuine leadership dimensions on reducing the inefficient behaviors of auditors due to ethical culture in auditing firms, Quart. J. Dev. Transform. Manag. 42 (2016) 67–81. [10] X.D. Li, L. Sun and M. Ettredge, Auditor selection following auditor turnover: do peers’ choices matter?, Account. Organ. Soc. 57 (2017) 73–87. [11] A.T. Lord and F.T. De Zoort, The impact of commitment and moral reasoning on auditors’ responses to social influence pressure, J. Appl. Bus. Res. 11(1) (2001) 39–45.[12] C. Lundberg, A. Gudmundson and T.D. Andersson, Herzberg’s two-factor theory of work motivation tested empirically on seasonal workers in hospitality and tourism, Tourism Manag. 30(6) (2009) 890–899. [13] S.M. Mousavi Shiri and R. Sotoudeh, Study of audit tenure, inefficient behaviors and professional commitment of the auditor on the quality of auditing in the Court of Audit, 11th National Account. Conf. Iran, Ferdowsi University of Mashhad, 2013. [14] Auditing standard 520: audit evidence analytical methods, Auditing Organization, 2016. [15] A. Zarefar and A. Zarefar, The influence of ethics, experience and competency toward the quality of auditing with professional auditor scepticism as a Moderating Variable, Procedia-Soc. Behav. Sci. 219 (2016) 828–832. | ||
|
آمار تعداد مشاهده مقاله: 44,452 تعداد دریافت فایل اصل مقاله: 50,522 |
||