Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors

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MOUSAVI KASHI ZOHREH; Mohseni Kabir Zohreh

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:4 | Issue:7 Page(s): 135-180

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Information Journal Paper

Title

Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors

Author(s)

MOUSAVI KASHI ZOHREH | Mohseni Kabir Zohreh | Issue Writer Certificate

Keywords

organizational silenceQ1

professional performanceQ1

ethical performanceQ1

auditQ1

Abstract

With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societies, and secondly, to examine the effect of organizational silence dimensions on the professional and ethical performance of auditors. The present study is descriptive and the sample consists of 363 auditors working in the audit institutions of the member of the Iranian Association of Official Accountants and the audit Organization in 2019. The research data were collected through a structured and researcher-made questionnaire. Then, using structural equation modeling and Partial Least Squares software (pls), hypotheses were analyzed and tested.

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APA: Copy

MOUSAVI KASHI, ZOHREH, & Mohseni Kabir, Zohreh. (2019). Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(7 ), 135-180. SID. https://sid.ir/paper/362599/en

Vancouver: Copy

MOUSAVI KASHI ZOHREH, Mohseni Kabir Zohreh. Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;4(7 ):135-180. Available from: https://sid.ir/paper/362599/en

IEEE: Copy

ZOHREH MOUSAVI KASHI, and Zohreh Mohseni Kabir, “Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 7 , pp. 135–180, 2019, [Online]. Available: https://sid.ir/paper/362599/en

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