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:: Volume 7, Issue 13 (9-2022) ::
aapc 2022, 7(13): 154-199 Back to browse issues page
The Effect of Psychological Capital on the progress Motivation, Auditor Judgment, and Performance of Audit firms
Hosein Fakhari 1, Mehran Fazlollahpour Nagharchi2
1- Associate Professor Ofaccounting At The University Of Mazandaran, Babolsar,Iran. (Corresponding author) , H.fakhari@umz.ac.ir
2- Ph.D Student Of Accounting At The University Of Mazandaran, Babolsar, Iran (Mehran.9418@yahoo.com)
Abstract:   (1439 Views)
Psychological capital is a set of personal features that can affect personal and organizational (collective) performances. It can be achieved through creating progress motivation and endeavors. Studying on how it effects on auditing can be considered significant due to the importance of auditing results. Thus, this study aimed to examine the effect of psychological capital on progress motivation, auditors’ judgment, and performance of audit institutes. This study is applied research and method of sampling is non-probability sampling method. To achieve the study goals, standard questionnaires were distributed among the members of Iranian Certified Public Accountants in 112 institutes of Certified Public Accountants in 2019, from which 86 final questionnaires were obtained. To analyze data, structural equation modeling was used. Also, Kaiser et al.'s (KMO) index was used to check sampling adequacy.Results showed that increasing psychological capital improves progress motivation and auditors’ judgment, leading to the effective performance of audit institutes. These findings can be effective for auditing firms and their policy makers in conducting psychological capital’s pre-assessments in attracting manpower as well as strengthening the foundations of psychological capital, promoting manpower, improving the performance of institutions, and ultimately, the efficiency and effectiveness of auditing work.
Keywords: Psychological Capital, Progress Motivation, Auditor Judgment, Performance of Iranian Audit firms
Full-Text [PDF 486 kb]   (528 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/04/2 | Accepted: 2022/07/31 | Published: 2022/09/22
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fakhari H, Fazlollahpour Nagharchi M. The Effect of Psychological Capital on the progress Motivation, Auditor Judgment, and Performance of Audit firms. aapc 2022; 7 (13) :154-199
URL: http://aapc.khu.ac.ir/article-1-1089-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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