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The Impact Of Modesty On Audit Quality Through Professional Ethics And Professional Performance: The Moderating Role of Time Budget Pressure
Iman Zare1 , Sayed mohsen Madineh2
1- Assistant Professor of Accounting, payameNoor University, Tehran, Iran (iman.accounting@pnu.ac.ir)
2- Assistant Professor of Accounting, payameNoor University, Tehran, Iran (Corresponding Author) , madineh1361@pnu.ac.ir
Abstract:   (231 Views)
Modesty, as one of the most important moral virtues, affects the behavior and performance of individuals, so it is expected that audit quality will also be affected by auditors' modesty in the light of auditors' ethics and performance. Accordingly, the purpose of the present study is to investigate the effect of modesty on audit quality with the mediating role of professional ethics and the implementation of professional operations. The present study is quantitative in terms of its implementation method. The data collected were analyzed using the structural equation method using Smart PLS software. The research variables were assessed using a questionnaire approved by 20 academic and professional auditing experts. The statistical population of the study in the time period of 2024 includes auditors working in private and public auditing firms, of whom 384 people were selected as the research sample using the Cochran formula. The research findings show that modesty has a positive and significant effect on audit quality through the mediation of professional ethics and professional performance.Also, the negative and significant effect of time budget pressure on the effect of modesty on professional performance was confirmed.In addition, the positive and significant effect of modesty on audit quality; the positive and significant effect of modesty on professional ethics and professional performance; and the positive and significant effect of professional ethics and professional performance on audit quality were confirmed in other hypotheses.Given that no research with this content and specifically using the modesty variable has been conducted in the field of auditing, the results of the present study, while developing theoretical foundations, by identifying and introducing ethical virtues affecting audit quality, on the one hand, help managers and audit partners to improve audit quality, protect the audit profession, and increase competitiveness. On the other hand, improving quality reduces the risk of fraud and increases financial transparency in organizations, and increases the level of trust in financial information among stakeholders.
Keywords: Professional ethics, modesty, professional performance, audit quality
     
Type of Study: Applicable | Subject: Special
Received: 2025/01/4 | Accepted: 2025/03/27
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