Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality

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BONABI GHADIM RAHIM; Hafezi Babak

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Journal Paper

Paper Information

Journal: ACCOUNTING AND SOCIAL INTERESTS Year:2020 | Volume:11 | Issue:2 Page(s): 83-102

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Information Journal Paper

Title

Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality

Author(s)

BONABI GHADIM RAHIM | Hafezi Babak | Issue Writer Certificate

Keywords

Auditing dysfunctional behaviors

Auditing quality

Workplace spirituality

Abstract

The quality of services provided by auditors largely depends on the auditors' behavior in performing their duties. So dysfunctional behavioral conditions of auditor don't just happen but are at least influenced by Workplace spirituality. The auditor in carrying out his or her professional duties, must adhere to minimum standards and adhere to professional ethics to maintain the audit quality. Therefore, the purpose of this study is to investigate the effect of Workplace spirituality on auditor dysfunctional behavior and audit quality. The method is descriptive-surveying that questionnaire was used to measure research variables. The reliability of instrument was measured by Cronbach alpha coefficient and its validity was also verified by confirmatory factor analysis. The statistical population of the research is auditors in auditing organization and Iranian Certified Public Accountants of which 137 people in 2019 were selected as sample according to Cocran formula. Analysis of research data using structural equation modeling shows that Workplace spirituality has a negative and significant effect on the auditor inefficient behaviors and a positive and significant effect on the audit quality. In other words, a satisfied employee whose spiritual needs are met, does not engage in dysfunctional behaviors but instead tends to exhibit more efficient and better behaviors. Also, spirituality in the workplace is part of the integration of ethical values, which are the controlling factor in improving the Auditing quality.

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APA: Copy

BONABI GHADIM, RAHIM, & Hafezi, Babak. (2020). Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality. ACCOUNTING AND SOCIAL INTERESTS, 11(2 ), 83-102. SID. https://sid.ir/paper/1046711/en

Vancouver: Copy

BONABI GHADIM RAHIM, Hafezi Babak. Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality. ACCOUNTING AND SOCIAL INTERESTS[Internet]. 2020;11(2 ):83-102. Available from: https://sid.ir/paper/1046711/en

IEEE: Copy

RAHIM BONABI GHADIM, and Babak Hafezi, “Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality,” ACCOUNTING AND SOCIAL INTERESTS, vol. 11, no. 2 , pp. 83–102, 2020, [Online]. Available: https://sid.ir/paper/1046711/en

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