Impact of Self-Control Ego Depletion on Quality of Judgment and Decision-Making of Auditors (Test of Self-Control Ego Depletion Theory)

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DARYAEI A.; Kholousi Moshfegh L.

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Journal Paper

Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2020 | Volume:8 | Issue:2 (22) Page(s): 20-38

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Information Journal Paper

Title

Impact of Self-Control Ego Depletion on Quality of Judgment and Decision-Making of Auditors (Test of Self-Control Ego Depletion Theory)

Author(s)

DARYAEI A. | Kholousi Moshfegh L. | Issue Writer Certificate

Keywords

Professional SkepticismQ1

Quality of Auditors JudgmentQ1

Self-ConfidenceQ1

Self-Control Ego DepletionQ1

Abstract

Introduction: Approaching to the end of the fiscal year, the working stress of auditors becomes doubled so that it places a lot of pressure on auditors’ minds regarding their self-control. In fact, this issue provides an opportunity to make the judgment and decision-making of auditors influenced. Method: This study is correlational in terms of its application and data collection. The sample consisted of 98 auditors working in audit firms. Harley’ s Self-Control Ego Depletion was measured using Stroop effect test. Also, the quality of judgment scale, Hurrt Professional Skepticism and Self-Confidence scale were administered in this research. Results: The results indicate that Self-Control Ego Depletion affects Professional Skepticism and quality of judgment of auditors significantly and negatively, but it has no significant impact on their Self-Confidence. Conclusion: According to the results, audit firms and auditors’ employers are advised to refrain from putting pressure on auditors in a short period of time. Also, it is suggested that some meetings would be held for auditors and teach the peace of mind to them, hence they can reduce their fatigue while working.

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APA: Copy

DARYAEI, A., & Kholousi Moshfegh, L.. (2020). Impact of Self-Control Ego Depletion on Quality of Judgment and Decision-Making of Auditors (Test of Self-Control Ego Depletion Theory). JOURNAL OF HEALTH ACCOUNTING, 8(2 (22) ), 20-38. SID. https://sid.ir/paper/384517/en

Vancouver: Copy

DARYAEI A., Kholousi Moshfegh L.. Impact of Self-Control Ego Depletion on Quality of Judgment and Decision-Making of Auditors (Test of Self-Control Ego Depletion Theory). JOURNAL OF HEALTH ACCOUNTING[Internet]. 2020;8(2 (22) ):20-38. Available from: https://sid.ir/paper/384517/en

IEEE: Copy

A. DARYAEI, and L. Kholousi Moshfegh, “Impact of Self-Control Ego Depletion on Quality of Judgment and Decision-Making of Auditors (Test of Self-Control Ego Depletion Theory),” JOURNAL OF HEALTH ACCOUNTING, vol. 8, no. 2 (22) , pp. 20–38, 2020, [Online]. Available: https://sid.ir/paper/384517/en

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