THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND AUDITORS' WORK COMMITMENT

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BANIMAHD BAHMAN; NEJATI AMIR

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Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:8 | Issue:30 Page(s): 119-137

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Title

THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND AUDITORS' WORK COMMITMENT

Author(s)

BANIMAHD BAHMAN | NEJATI AMIR | Issue Writer Certificate

Keywords

ORGANIZATIONAL CULTUREQ1

WORK COMMITMENTQ2

AUDITQ1

Abstract

The main objective of this research is to examine the relationship between ORGANIZATIONAL CULTURE based on Hofstede's theory on AUDITors'work commitment, regarding the influence of cultureparticularly ORGANIZATIONAL CULTURE on moral responsibility, professional conduct, negligence and lack of accountability of AUDITors.The study is conducted in 1393 and population was AUDITors working in the private sector AUDIT firms and AUDITing agency. The data have been collected through the standardized questionnaire and analyzed using correlation and different statistical methods. Research hypotheses were also examined through correlation analysis and binary logistic regression. The study consisted of four hypothesis. The results show that among Hofsted' svariables there is only relationship with uncertainty avoidance and commitment. The results indicate that by increase in uncertainty avoidance the AUDITor WORK COMMITMENT reduce. Also, if the AUDITors' gender was male, the WORK COMMITMENT would increase. If the AUDITor works in private sector AUDIT firms, its WORK COMMITMENT will increase. Since work experience has positive relationship with WORK COMMITMENT, thus we conclude that the more work experience in AUDITing profession, the more WORK COMMITMENT would be yielded.

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APA: Copy

BANIMAHD, BAHMAN, & NEJATI, AMIR. (2016). THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND AUDITORS' WORK COMMITMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(30), 119-137. SID. https://sid.ir/paper/198261/en

Vancouver: Copy

BANIMAHD BAHMAN, NEJATI AMIR. THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND AUDITORS' WORK COMMITMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;8(30):119-137. Available from: https://sid.ir/paper/198261/en

IEEE: Copy

BAHMAN BANIMAHD, and AMIR NEJATI, “THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND AUDITORS' WORK COMMITMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 30, pp. 119–137, 2016, [Online]. Available: https://sid.ir/paper/198261/en

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