The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit

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Moshashaei Seyed Mohammad; HASHEMI SEYED ABBAS; FOROUGHI DARIUSH

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:3 Page(s): 415-432

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Information Journal Paper

Title

The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit

Author(s)

Moshashaei Seyed Mohammad | HASHEMI SEYED ABBAS | FOROUGHI DARIUSH | Issue Writer Certificate

Keywords

Professional CommitmentQ1

Social Cognitive TheoryQ1

Self-EfficacyQ1

Internal Locus of ControlQ1

Ethical Climate FitQ1

Abstract

Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Control, Specter's questionnaire and Self-Efficacy variable, Sherer and Adams questionnaire were used. Also, Professional Commitment and Ethical Climate Fit were measured by Araniya questionnaire and Victor and Cullen questionnaire. The study is based on a survey of 252 Certified Public Accountants working in Audit Organization and Audit Firms. Research hypotheses were analyzed using ordinary least-squares regression and Sobel Test. Results: The research results indicate that Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) have positive and significant effect on their Professional Commitment. In addition, Ethical Climate Fit as a mediator variable enhances the relationship between Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) and their Professional Commitment. Conclusion: This result reflects the importance of the Ethical Climate in the Audit Organization and Audit Firms, which requires special attention of the authorities 9to this area.

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APA: Copy

Moshashaei, Seyed Mohammad, HASHEMI, SEYED ABBAS, & FOROUGHI, DARIUSH. (2018). The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(3 ), 415-432. SID. https://sid.ir/paper/8148/en

Vancouver: Copy

Moshashaei Seyed Mohammad, HASHEMI SEYED ABBAS, FOROUGHI DARIUSH. The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(3 ):415-432. Available from: https://sid.ir/paper/8148/en

IEEE: Copy

Seyed Mohammad Moshashaei, SEYED ABBAS HASHEMI, and DARIUSH FOROUGHI, “The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 3 , pp. 415–432, 2018, [Online]. Available: https://sid.ir/paper/8148/en

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