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:: Volume 5, Issue 10 (2-2021) ::
aapc 2021, 5(10): 129-103 Back to browse issues page
The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior
Reza Rostaminia1 , Rezvan Hejazi 2, Ghodratolah Talebnia3 , Rasol Baradaran Hasanzadeh4
1- PhD student,Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran(r.rostaminia@iau-shoushtar.ac.ir)
2- Professor of accounting,Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran(Corresponding author) , Hejazi33@gmail.com
3- associate professor,Department of Accounting, Sciense and Research Branch, Islamic Azad University, Tehran, Iran.(gh_talebnia@yahoo.com))
4- associate professor,Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran(drh313@gmail.com)
Abstract:   (8076 Views)
Acceptance of dysfunctional audit behavior is accepting any activity that is against the audit standards. This behavior is a serious problem for professional auditing that can lead to its failure. The purpose of this study was to examine the effect of internal locus of control, external locus of control and organizational commitment to the acceptance of dysfunctional audit behavior Based on the Theory of Planed Behavior. The target population of this study is the auditors of Iranian Association of Certified Public Accountants in the year 2018. The sample was chosen by random sampling method and 310 auditors were selected by using Cochran formula. Data were collected by questionnaire and then they were analyzed by structural equation model with the approach of Partial Least Squares. The Smart PLS software was used for analyzing the data. The results of the analysis showed that the internal locus of control and organizational commitment had the negative effect and the external locus of control had a positive effect on the acceptance of dysfunctional audit behavior. This means that auditors with internal locus of control and organizational commitment, avoid accepting dysfunctional audit behavior and auditors with external locus of control tend to accept the audit dysfunctional behavior.
Keywords: Acceptance of Dysfunctional Audit Behaviors, Locus of Control, Organizational Commitment, Premature sign-off, Theory of Planned Behavior
Full-Text [PDF 376 kb]   (816 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/05/8 | Accepted: 2019/05/31 | Published: 2021/02/19
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Rostaminia R, Hejazi R, Talebnia G, Baradaran Hasanzadeh R. The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior. aapc 2021; 5 (10) :129-103
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Volume 5, Issue 10 (2-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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