Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors
Breakdown of reporting detected misstatements can cause serious problems because it reflects poor audit quality and can lead audit firm to failures. Due to the magnitude of the quality of auditors’ work, many studies have attempted to identify influencing factors on auditors’ intention to act ethica...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Iran Finance Association
2020-01-01
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| Series: | Iranian Journal of Finance |
| Subjects: | |
| Online Access: | https://www.ijfifsa.ir/article_113331_2d5a37b02e04bf002f04edee99a7c02e.pdf |
| _version_ | 1811322451642023936 |
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| author | Arezoo Aghaei Chadegani Khadijeh Ebrahimi Kahrizsangi |
| author_facet | Arezoo Aghaei Chadegani Khadijeh Ebrahimi Kahrizsangi |
| author_sort | Arezoo Aghaei Chadegani |
| collection | DOAJ |
| description | Breakdown of reporting detected misstatements can cause serious problems because it reflects poor audit quality and can lead audit firm to failures. Due to the magnitude of the quality of auditors’ work, many studies have attempted to identify influencing factors on auditors’ intention to act ethically. This study ascertains how external auditors decide to report the detected misstatements in terms of their individual characteristics, ethical culture and team norms according to the theory of planned behavior. Data are collected using 257 survey questionnaires which are distributed among audit seniors. Statistical analyses indicate that ethical culture and team norm moderate the influence of individual factors on auditors’ intention of reporting misstatements. In fact, the association between locus of control, personality type and auditors’ work quality moderate by audit firm ethical culture and team norms. |
| first_indexed | 2024-04-13T13:35:22Z |
| format | Article |
| id | doaj.art-f8f9e00776ca45bca25507939609e4e6 |
| institution | Directory Open Access Journal |
| issn | 2676-6337 2676-6345 |
| language | English |
| last_indexed | 2024-04-13T13:35:22Z |
| publishDate | 2020-01-01 |
| publisher | Iran Finance Association |
| record_format | Article |
| series | Iranian Journal of Finance |
| spelling | doaj.art-f8f9e00776ca45bca25507939609e4e62022-12-22T02:44:48ZengIran Finance AssociationIranian Journal of Finance2676-63372676-63452020-01-0141558010.22034/ijf.2020.222342.1113113331Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team FactorsArezoo Aghaei Chadegani0Khadijeh Ebrahimi Kahrizsangi1Assistant Prof., Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran.Assistant Prof., Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran.Breakdown of reporting detected misstatements can cause serious problems because it reflects poor audit quality and can lead audit firm to failures. Due to the magnitude of the quality of auditors’ work, many studies have attempted to identify influencing factors on auditors’ intention to act ethically. This study ascertains how external auditors decide to report the detected misstatements in terms of their individual characteristics, ethical culture and team norms according to the theory of planned behavior. Data are collected using 257 survey questionnaires which are distributed among audit seniors. Statistical analyses indicate that ethical culture and team norm moderate the influence of individual factors on auditors’ intention of reporting misstatements. In fact, the association between locus of control, personality type and auditors’ work quality moderate by audit firm ethical culture and team norms.https://www.ijfifsa.ir/article_113331_2d5a37b02e04bf002f04edee99a7c02e.pdfbehavioral intentionethical culturelocus of controlpersonality typereporting misstatementsteam normtheory of planned behavior |
| spellingShingle | Arezoo Aghaei Chadegani Khadijeh Ebrahimi Kahrizsangi Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors Iranian Journal of Finance behavioral intention ethical culture locus of control personality type reporting misstatements team norm theory of planned behavior |
| title | Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors |
| title_full | Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors |
| title_fullStr | Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors |
| title_full_unstemmed | Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors |
| title_short | Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors |
| title_sort | auditors behavioral intention the interaction effect of individual audit firm and audit team factors |
| topic | behavioral intention ethical culture locus of control personality type reporting misstatements team norm theory of planned behavior |
| url | https://www.ijfifsa.ir/article_113331_2d5a37b02e04bf002f04edee99a7c02e.pdf |
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