The Effect of Auditors' Self-Efficacy and Audit Quality: An Analysis of the Understanding of the Individuality Culture

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Salimi Ali Akbar; SAFARI GERAYLI MEHDI; VALIYAN HASAN

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Journal: ORGANIZATIONAL CULTURE MANAGEMENT Year:2020 | Volume:18 | Issue:2 Page(s): 297-324

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Title

The Effect of Auditors' Self-Efficacy and Audit Quality: An Analysis of the Understanding of the Individuality Culture

Author(s)

Salimi Ali Akbar | SAFARI GERAYLI MEHDI | VALIYAN HASAN | Issue Writer Certificate

Keywords

Individualist CultureQ1

Auditors' self-efficacyQ1

Audit qualityQ1

Abstract

An Auditor's self-efficacy is a feature derived from social cognition theories that enhances the quality of auditing as a factor affected by the professional performance of audit. In addition to reducing financial transparency, this attracts investment in the capital market because of the enhancement of transparency that results from the improvement of information symmetry. The purpose of this study is to investigate the relationship between Auditors' self-efficacy and Audit quality based on the mediating role of the Individualist Culture. In this study, 294 auditors working in the Audit Organization and private audit institutions participated. The study was conducted during the second six months of 2018. The data collection instrument was a questionnaire, and the collected data was analyzed using partial least squares analysis in order to test the research hypotheses. The results of the study showed that the auditors’ self-efficiency improves the quality of the audit. It was also found that the Individualist Culture positively affects the quality of audit work and improves this relationship.

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APA: Copy

Salimi, Ali Akbar, SAFARI GERAYLI, MEHDI, & VALIYAN, HASAN. (2020). The Effect of Auditors' Self-Efficacy and Audit Quality: An Analysis of the Understanding of the Individuality Culture. ORGANIZATIONAL CULTURE MANAGEMENT, 18(2 ), 297-324. SID. https://sid.ir/paper/392302/en

Vancouver: Copy

Salimi Ali Akbar, SAFARI GERAYLI MEHDI, VALIYAN HASAN. The Effect of Auditors' Self-Efficacy and Audit Quality: An Analysis of the Understanding of the Individuality Culture. ORGANIZATIONAL CULTURE MANAGEMENT[Internet]. 2020;18(2 ):297-324. Available from: https://sid.ir/paper/392302/en

IEEE: Copy

Ali Akbar Salimi, MEHDI SAFARI GERAYLI, and HASAN VALIYAN, “The Effect of Auditors' Self-Efficacy and Audit Quality: An Analysis of the Understanding of the Individuality Culture,” ORGANIZATIONAL CULTURE MANAGEMENT, vol. 18, no. 2 , pp. 297–324, 2020, [Online]. Available: https://sid.ir/paper/392302/en

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