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:: Volume 8, Issue 15 (9-2023) ::
aapc 2023, 8(15): 371-416 Back to browse issues page
The Effect of Some Auditors' Behavioral Duties On Ego Depletion According to The Moderating Role of Audit Experience: A Case Study of Auditors In Razavi Khorasan Province
Zahra Nazifi1 , AliReza Mehrazeen 2, Abolghasem MassihAbadi3 , Ahmad Zendedel4
1- Ph.D. Student of Accounting,Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran. (acountt.zn@gmail.com)
2- Assistant Professor, Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, (Corresponding Author)) , mehrazeen@gmail.com
3- Assistant Professor, Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran. massihabadi@gmail.com
4- Assistant Professor, Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran. Ah.zendedel@gmail.com
Abstract:   (947 Views)
Auditing is a very sensitive and delicate job. On the one hand, the auditor must be more careful in performing his duties and, on the other hand, discover the signs of distortion in the financial statements; Such work pressure may lead to the erosion of the auditor's ego by reducing the power of the mind; Ego erosion is a well-known phenomenon in the psychological field, during which the brain faces a decrease in energy source due to performing various mental tasks, including decision-making and self-control to prevent the occurrence of certain emotions and actions. Based on this, in the present research, the effect of some auditing behavioral duties on the erosion of auditors' ego and the role of auditing experience is investigated. In terms of cognitive method, the research is experimental and in terms of data collection, it is a questionnaire and it is placed in the field of behavioral and psychological research. The data related to 35 auditors working in 25 auditing institutes located in Razavi Khorasan during the year 2022 were collected by available sampling method and analyzed using SPSS software and variance analysis test with repeated values. Data related to ego erosion have been collected during designed experiments and scenarios and the Stroop test. Designed scenarios and experiments show auditors' behavioral needs in a realistic and live simulation. The results show that auditors' behavioral duties, including cognitive processing, alertness, concentration, and inhibition of motivation, erode their ego. Also, audit experience moderates ego erosion caused by behavioral needs of cognitive processing, alertness and concentration, and hindering auditors' motivations. It is expected that with the results of the research, it can be concluded that psychological problems compared to physical problems have a significant effect on auditors' cognitive resources, which can be a significant warning to legislators.
Keywords: auditor, audit behavior, ego depletion, experiment and scenario
Full-Text [PDF 541 kb]   (281 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/08/11 | Accepted: 2023/12/23 | Published: 2023/09/22
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Nazifi Z, Mehrazeen A, MassihAbadi A, Zendedel A. The Effect of Some Auditors' Behavioral Duties On Ego Depletion According to The Moderating Role of Audit Experience: A Case Study of Auditors In Razavi Khorasan Province. aapc 2023; 8 (15) :371-416
URL: http://aapc.khu.ac.ir/article-1-1180-en.html
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Volume 8, Issue 15 (9-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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