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Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience
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Hasan Valiyan *   , Mohammadreza Abdoli , Khadijeh Eslami , Mehran Orooyee |
| Sari Islamic Azad University |
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Abstract: (1106 Views) |
| The professional identity of auditors is considered to be a behavioral and psychological feature that can be very effective in improving the quality of audits, helping to improve the level of corporate transparency and reducing the company's information asymmetry. Strengthening the strategic position of the investors in the capital market. The purpose of this Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience. In this research, 60 auditors participated in two groups of experiment and control in the form of auditors under the supervision of the organization and auditors working in private institutions in the form of two groups of testing and control. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that improving the level of professional identity of auditors on the competitive nature of the clients in two dimensions affects the importance of the client's position and the positive image of the client, which can increase the competitive position of the client and create a positive image of the client in the capital market. |
Article number: 10 |
| Keywords: Auditor's Professional Identity, Competitive Nature of Clients, Auditor's Experience |
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Full-Text [PDF 1586 kb]
(424 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2018/07/13 | Accepted: 2019/06/8 | Published: 2022/05/31
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