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Presentation of Internal Auditors' Disclosure Motivation Model: Role of Disclosure Triangle, Theory of Planned Behavior and Organizational Factors
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Zahra Akbari   , Arezoo Aghaei chadegani * , Ehsan Kamali |
| najafabad university |
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Abstract: (289 Views) |
The purpose of this research is to provide a model of internal auditors' motivation to disclose, taking into account the role of the disclosure triangle, the theory of planned behavior, and organizational factors. This research is applied in terms of purpose, survey in terms of data and descriptive-correlation in terms of analysis. The statistical population of this research includes the internal auditors of Iran, and the sampling method for distributing the questionnaire of this research was a random method, and 384 internal auditors were selected as the research sample using Cochran's formula with an unlimited population. The data was obtained with questionnaire tool, the validity of which was confirmed using divergent and convergent validity and its combined reliability using Cronbach's alpha. The results of Cronbach's alpha test indicate the high reliability of the questionnaire, because Cronbach's alpha coefficients for all variables and all questionnaires are higher than 0.7. Data analysis in this research was done using PLS software and structural equation tests were used in the inferential statistics section. The results of the first main hypothesis showed that the factors of the disclosure triangle have a positive effect on the disclosure motivation of internal auditors (the results of the sub-hypothesis showed that pressure and opportunity have a positive effect on the disclosure motivation of internal auditors, but rationalization (justification) does not have a significant effect on the disclosure motivation of internal auditors) . Also, the results of the second main hypothesis showed that the factors of the theory of planned behavior have a positive effect on the disclosure motivation of internal auditors (the results of the sub-hypothesis showed that mental norms have a positive effect on the disclosure motivation of internal auditors, but the approach towards behavior (attitude) and behavior control perception does not have a significant effect on the disclosure motivation of internal auditors). In addition, the results of the third main hypothesis showed that organizational factors do not have a moderating role on the relationship between the disclosure triangle and internal auditors' disclosure motivation (the results of the sub-hypothesis showed that organizational factors have an effect on the relationship between pressure and rationalization (justification) with internal auditors' disclosure motivation But organizational factors do not affect the relationship between the opportunity and the disclosure motivation of internal auditors). The results of the fourth main hypothesis showed that organizational factors have a moderating role on the relationship between the theory of planned behavior and internal auditors' disclosure motivation (the results of the sub-hypothesis showed that organizational factors have an effect on the relationship between subjective norms and internal auditors' disclosure motivation, but organizational factors The relationship between approach to behavior (attitude) and perceptual behavior control has no effect on internal auditors' disclosure motivation.
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| Keywords: Disclosure triangle, theory of planned behavior, disclosure of internal auditors, organizational factors. |
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Full-Text [PDF 1170 kb]
(123 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/10/24 | Accepted: 2023/11/18 | Published: 2024/08/31
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