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:: Volume 7, Issue 13 (9-2022) ::
aapc 2022, 7(13): 117-153 Back to browse issues page
The Mediating Role of Auditor's Dysfunctional Behavior in Explaining the Relationship between Religiosity and Professional Commitment with Audit Quality
Gholamhossein Mahdavi 1, Reza Bahmani2 , Navid Reza Namazi3
1- Professor of Accounting, Shiraz University,Shiraz ,Iran (Corresponding author) , ghmahdavi@rose.shirazu.ac.ir
2- M. A. in Accounting, Shiraz University,Shiraz ,Iran(reza.b1374567@yahoo.com)
3- Assistant Professor of Accounting, Shiraz University,Shiraz ,Iran (nnamazi@rose.shirazu.ac.ir)
Abstract:   (1141 Views)
This study investigates the effect of religiosity and professional commitment on audit quality. Also, the moderating role of the auditor's dysfunctional behavior is examined in this regard. This research is an applied research in terms of purpose and falls into the category of survey-descriptive research as well as quantitative studies. The statistical population of the study consists of all auditors working in the field of auditing. The required data were collected using a questionnaire completed by 385 employees of auditing firms members of the Iranian Certified Public Accountants in 2021 and using statistical methods Pearson correlation coefficient and linear regressions. Multiple regressions were used via SPSS software. The results of testing the research hypotheses show that religiosity and professional commitment have a positive and significant effect on audit quality. In addition, the auditor's dysfunctional behavior has a negative and significant effect on the quality of the audit. Therefore, the more the auditor adheres to the religion as well as the professional commitment, the higher audit quality can be done in performing its duties. Also, the auditor's dysfunctional behavior has a negative and significant effect on the quality of the audit. Reducing the dysfunctional behavior of the auditor will increase audit quality. Another finding of the study was that religiosity and professional commitment do not affect the auditor's dysfunctional behavior, therefore, the auditor's dysfunctional behavior does not mediate the relationship between religiosity and professional commitment with audit quality. Therefore, a committed auditor will not exhibit ineffective behavior. With increasing religiosity and professional commitment, audit quality increases.
 
Keywords: Professional Commitment, Religiosity, Auditor Dysfunctional Behavior and Audit Quality
Full-Text [PDF 326 kb]   (528 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/01/8 | Accepted: 2022/07/21 | Published: 2022/09/22
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Mahdavi G, Bahmani R, Namazi N R. The Mediating Role of Auditor's Dysfunctional Behavior in Explaining the Relationship between Religiosity and Professional Commitment with Audit Quality. aapc 2022; 7 (13) :117-153
URL: http://aapc.khu.ac.ir/article-1-1064-en.html
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Volume 7, Issue 13 (9-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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