The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit

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MORADI MAHDI; BAGHERPOUR VALASHANI MOHAMMAD ALI; ZAMANI REZA; Shafiee Mahin

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:4 | Issue:7 Page(s): 1-22

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Information Journal Paper

Title

The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit

Author(s)

MORADI MAHDI | BAGHERPOUR VALASHANI MOHAMMAD ALI | ZAMANI REZA | Shafiee Mahin | Issue Writer Certificate

Keywords

Work Underreporting TimeQ1

Premature Sign-Off of proceduresQ1

psychological empowermentQ1

Abstract

Audit quality is a fundamental element that reflects the demand for audit services. Also, high audit quality improves the credibility and continuity of profession and audit firms. The purpose of this study is to investigate the Premature Sign-Off Procedures and Underreporting Time of Audit as reducing the quality of audit and, ultimately, the long-term interests of audit firms. In this regard, the data of 157 employees of the auditors of the member of the audit firms of the member of Iranian Association of Certified Public Accountants in 2019 and analyzed using multiple linear regression analysis in SPSS software. The results of the research show that the psychological empowerment of auditors, which consists of dimensions of meaningfulness, competence, autonomy and influence, has a negative and significant effect on the early termination of procedures and the lack of accountability of the audit work time. Therefore, the greater the ability of auditors to have an impact on the results of the audit work in pursuit of positive and acceptable goals and values and / or their importance for their work, the behaviors such as early termination of audit procedures and low reporting time due to It does not produce negative outcomes for the institution and audit profession, and vice versa, in order to advance the institution and the audit profession.

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APA: Copy

MORADI, MAHDI, BAGHERPOUR VALASHANI, MOHAMMAD ALI, ZAMANI, REZA, & Shafiee, Mahin. (2019). The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(7 ), 1-22. SID. https://sid.ir/paper/362598/en

Vancouver: Copy

MORADI MAHDI, BAGHERPOUR VALASHANI MOHAMMAD ALI, ZAMANI REZA, Shafiee Mahin. The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;4(7 ):1-22. Available from: https://sid.ir/paper/362598/en

IEEE: Copy

MAHDI MORADI, MOHAMMAD ALI BAGHERPOUR VALASHANI, REZA ZAMANI, and Mahin Shafiee, “The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 7 , pp. 1–22, 2019, [Online]. Available: https://sid.ir/paper/362598/en

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