|
|
|
 |
Search published articles |
 |
|
Showing 2 results for Baradaran Hasanzadeh
Mansoureh Zarrin Gharicheh , Rasoul Baradaran Hasanzadeh,
Volume 4, Issue 8 (2-2020)
Abstract
Since all stages of the audit (Planning, Execution and Reporting) comes with judgment, variables related to the judgmental person, such as personality and mental disorders, can influence the content of the report or more specifically, the judgment of the auditor. So, the purpose of the present study is to investigate the impact of auditors' Hurry sickness on the content of the audit report with a view of view of the field of behavioral sciences. In this study, information on auditors' hurry sickness in 2016 based on purposive sampling was collected by using a hurry questionnaire designed during the study. The final sample reached 165 auditors and 139 companies. For a closer look and increase in the number of samples, companies that were audited by the same auditors in 2017 were added to the sample. Multiple and logistic regression models were used to test the hypotheses. Finally, the results of the study indicate that the Hurry sickness of auditors leads to the presentation of an Unqualified report and the provision of less number of total restriction paragraph. But it does not affect the type of restriction paragraph, as well as the number of emphasis specific matter paragraph.
Reza Rostaminia, Rezvan Hejazi, Ghodratolah Talebnia, Rasol Baradaran Hasanzadeh,
Volume 5, Issue 10 (2-2021)
Abstract
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.
|
|
