عنوان مقاله English
نویسندگان English
This study investigates the effect of religiosity and professional commitment on audit quality. Also, the moderating role of the auditor's dysfunctional behavior is examined in this regard. This research is an applied research in terms of purpose and falls into the category of survey-descriptive research as well as quantitative studies. The statistical population of the study consists of all auditors working in the field of auditing. The required data were collected using a questionnaire completed by 385 employees of auditing firms members of the Iranian Certified Public Accountants in 2021 and using statistical methods Pearson correlation coefficient and linear regressions. Multiple regressions were used via SPSS software. The results of testing the research hypotheses show that religiosity and professional commitment have a positive and significant effect on audit quality. In addition, the auditor's dysfunctional behavior has a negative and significant effect on the quality of the audit. Therefore, the more the auditor adheres to the religion as well as the professional commitment, the higher audit quality can be done in performing its duties. Also, the auditor's dysfunctional behavior has a negative and significant effect on the quality of the audit. Reducing the dysfunctional behavior of the auditor will increase audit quality. Another finding of the study was that religiosity and professional commitment do not affect the auditor's dysfunctional behavior, therefore, the auditor's dysfunctional behavior does not mediate the relationship between religiosity and professional commitment with audit quality. Therefore, a committed auditor will not exhibit ineffective behavior. With increasing religiosity and professional commitment, audit quality increases.
کلیدواژهها English
