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:: Volume 4, Issue 8 (2-2020) ::
aapc 2020, 4(8): 243-279 Back to browse issues page
Impact of job depletion on performance in performing audit complex tasks
Shokrollah Khajavi 1, Tabandeh Salahi2
1- Professor of Accounting Department, Shiraz University of Shiraz, Shiraz, Iran(Corresponding author), , shkajavi@rose.shirazu.ac.ir
2- Ph.D. student of Shiraz University and lecturer of Accounting Department, Higher Education Center of Baft, Shahid Bahonar University of Kerman(ta.salehi@uk.ac.ir)
Abstract:   (6805 Views)
Auditing as an independent professional has a major responsibility for validating financial statements to users of financial information. On the other hand, auditors work in a depletion environment.The purpose of this paper is to examine the effect of job depletion on the performance in performing audit complex tasks. Also the mediates role of the effortful processing variable in the relationship between professional skepticism and professional identity and their performance is also examined.To investigate this effect, the experimental method used. To test the research hypotheses, hierarchical regression and path analysis used with SPSS and Smart-PLS softwares.
The results showed that Intensity ofpositive relationship between professional skepticism and professional identity and its performance in performing audit complex tasks under depletion conditions is decreased. In addition, Intensity ofpositive relationship between professional skepticism and professional identity and the effortfulprocessing of the audit process when auditors are exposed to the depletion is reduced. In addition, effortful processing is the mediating variable in the positive relationship between professional identity and professional skepticism and performance in audit complex tasks.
as a result , those higher in attributes predictive of effortful processing, like stronger professional identity and higher professional skepticism, are impacted by job depletion to a greater extent.
 
Keywords: professional identity, professional skepticism, effortful processing, depletion
Full-Text [PDF 279 kb]   (924 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/02/19 | Accepted: 2019/05/11 | Published: 2020/02/8
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Khajavi S, salahi T. Impact of job depletion on performance in performing audit complex tasks. aapc 2020; 4 (8) :243-279
URL: http://aapc.khu.ac.ir/article-1-605-en.html


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Volume 4, Issue 8 (2-2020) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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