Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior

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Aminpoor Hasankiadeh Aria; Moradzadehfard Mehdi; Shokri Cheshmeh Sabzi Aazam; Hosseini Seyed Hossein

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2024 | Volume:13 | Issue:52 Page(s): 29-46

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Information Journal Paper

Title

Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior

Author(s)

Aminpoor Hasankiadeh Aria | Moradzadehfard Mehdi | Shokri Cheshmeh Sabzi Aazam | Hosseini Seyed Hossein | Issue Writer Certificate

Keywords

Keywords: Psychological capital

Core self-evaluation

Work engagement

Dysfunctional audit behaviour

Abstract

AbstractThe aim of this research is studying the effect of Psychological capital, Core self-evaluation on the Work engagement, then the effect of Work engagement on the Dysfunctional audit behavior. Job-savvy people invest in their emotional, cognitive, and physical energies while doing work. The present study is applied in terms of purpose and survey in terms of cognition. The theoretical foundations of the research were collected through library studies and research data through the distribution of questionnaires. The statistical sample of the research includes 225 auditors working in Iranian association of Certified of Public Accountants, and the time of the research is 1399. The hypotheses are examined based on the path analysis method with the help of lisral software. The results of Research showed Both Personality characteristics of psychological capital and Core self-evaluation have a positive and significant effect on Work engagement. There is also a significant negative relationship between Work engagement and dysfunctional audit behavior. In other words, Work engagement between auditors leads to a reduction in Dysfunctional audit behaviours.

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