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Mediation Effect of Self-Efficacy on Causal Relationship between Auditors Goal Orientation and Judgment Performance
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Abstract: (562 Views) |
This research investigates the effect of goal orientation on auditors' judgments. This causal effect is investigated based on mediation effect of self-efficacy. A survey method is used to collect data in order to test hypotheses according to the research objectives. In this research, Sanusi (2018) and researcher-made questionnaires have been used to collect data and test hypothesis. auditors working in the institutes and the audit organization (assistant auditors, auditors, senior auditors, supervisors, managers and partners) has been considered as the spatial scope of the research. In this regard, 202 questionnaires were received in the year 2018. Structural equation modeling and partial least squares method have been used in order to test the hypotheses. Data have been analyzed by SPSS version 23 and AMOS software version 2/1.
Research results indicate that learning and performance goal orientation and avoidance goal orientation has positive and negative relation with auditors’ judgment, respectively. However, self-efficacy has not moderating effect on relationship between goal orientation and auditors judgment. |
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| Keywords: Goal Orientation, Self-efficacy, Auditors' Judgment |
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Full-Text [PDF 565 kb]
(167 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/06/9 | Accepted: 2019/10/20 | Published: 2020/11/30
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