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Clarifying the role of auditors' job empowerment in reducing audit quality behavior according to the mediating role of professional performance
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Yassaman Khalili   , Abdolkhalegh Khonaka , Maryam Sadeghi , Mana Farahi * |
| Phd student, Department of Accounting, Bandargaz branch, Islamic Azad University, Bandargaz, Iran. (Corresponding author). manafarahi3@gmail.com. |
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Abstract: (203 Views) |
| The aim of the current research is one of applied researches, and in terms of data collection, it is descriptive and survey type. Standard questionnaires were used to collect information. The statistical population of this research was all the auditors working in the audit organization and private sector institutions in 1403. The sample size was 395 people and the questionnaire was randomly distributed among the participants. Using structural equations and Smart PLS3 software, the research hypotheses were tested and the results of the hypothesis test showed that auditors' job empowerment and professional performance have a negative and significant effect on audit quality-reducing behavior, as well as professional performance on the effect of auditors' job empowerment on quality-decreasing behavior. Auditing has a partial mediating role. The results of this research can help the policy makers and the compilers of standards and legislators to strengthen the ethical functions by knowing more about the positive and negative dimensions and consequences of auditors' behavioral characteristics. Social and cultural auditors should act for more dynamic interaction with the profession and social contexts and based on that, adopt the necessary incentive policies to encourage companies to reduce audit quality reducing behavior. |
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| Keywords: audit model, supreme audit court, knowledge-based companies, granted facilities, grounded theory. |
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Full-Text [PDF 1203 kb]
(69 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/09/7 | Accepted: 2024/10/22 | Published: 2025/06/28
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