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Information Journal Paper

Title

Auditors Satisfaction of their Salaries and Benefits Received from Audit Institutions and the Effect of Psychological Characteristics on it (Auditors Presumptive Doubt and Neutrality)

Pages

  57-79

Abstract

 Introduction: Job Satisfaction is one of the important factors of the individual’ s productivity. Theoretically, one of the important dimensions in Herzberg's Mental Health and Hygiene theory is the salary result in job satisfaction and productivity in the organization. In this regards, audit institution, as an organization, generally face the issue of job satisfaction, and in particular, the auditors' satisfaction with their salary. This research aims at auditors’ satisfaction of salary and Investigation the Effects of Psychological Characteristics (Auditor’ s Presumptive Doubt and Neutrality). Method: The dependent variable of this research is the level of auditors’ satisfaction from audit salary and the basic independent variables include Presumptive Doubt and Neutrality. Presumptive Doubt is measured through inversed Reuter’ s inter-personal trust scale (1967) and Neutrality, through Hurtt’ s Professional Skepticism scale (2010). The research hypothesis is evaluated through ordinal regression analysis. Results: Besides showing a low level of satisfaction from audit salary, the results indicates that compared to Neutrality, Presumptive Doubt lessens the level of satisfaction from audit salary to a greater extent. Conclusion: Findings, along with the findings of other research that emphasize the priority of Neutrality versus Presumptive Doubt, can indicate that except in certain cases, it is better to hire, train, determine the best practice, Neutrality is better than Presumptive Doubt.

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    APA: Copy

    Rajabalizadeh, J., HESARZADEH, R., & Bagherpour Valashani, M.. (2018). Auditors Satisfaction of their Salaries and Benefits Received from Audit Institutions and the Effect of Psychological Characteristics on it (Auditors Presumptive Doubt and Neutrality). JOURNAL OF HEALTH ACCOUNTING, 7(1 (19) ), 57-79. SID. https://sid.ir/paper/402012/en

    Vancouver: Copy

    Rajabalizadeh J., HESARZADEH R., Bagherpour Valashani M.. Auditors Satisfaction of their Salaries and Benefits Received from Audit Institutions and the Effect of Psychological Characteristics on it (Auditors Presumptive Doubt and Neutrality). JOURNAL OF HEALTH ACCOUNTING[Internet]. 2018;7(1 (19) ):57-79. Available from: https://sid.ir/paper/402012/en

    IEEE: Copy

    J. Rajabalizadeh, R. HESARZADEH, and M. Bagherpour Valashani, “Auditors Satisfaction of their Salaries and Benefits Received from Audit Institutions and the Effect of Psychological Characteristics on it (Auditors Presumptive Doubt and Neutrality),” JOURNAL OF HEALTH ACCOUNTING, vol. 7, no. 1 (19) , pp. 57–79, 2018, [Online]. Available: https://sid.ir/paper/402012/en

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