The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SAFARZADEH MOHAMMAD HOSEIN; KAZEMI KAZEM; DEHGHANI SAADI ALI ASGHAR

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:1 Page(s): 71-90

Download Full-Text

Persian Verion

View:

910

Download:

Cites:

Information Journal Paper

Title

The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience

Author(s)

SAFARZADEH MOHAMMAD HOSEIN | KAZEMI KAZEM | DEHGHANI SAADI ALI ASGHAR | Issue Writer Certificate

Keywords

Codes of Professional ConductQ1

Independent AuditorsQ1

Psychological EmpowermentQ2

Structural Equation Modeling (Path Analysis)Q1

Abstract

The process of capital allocation is based on the information provided through financial reporting. In this context, auditing is regarded as a tool for improving the quality of financial statements. Hence, professional ethics and codes are necessary for auditors so they can perform their duties in a regular manner. Accordingly, this study aims to examine the role of auditors' Psychological Empowerment on observance of the code of professional ethics with emphasis on the moderating role of organizational status and job experience. Research data is gathered thorough 288 online questionnaires which are distributed to those auditors that work for audit institutions of Iranian association of certificate public accountants. The results suggest that Psychological Empowerment in the workplace can have a significant impact on the observance of code of professional conduct. Also, job experience could have act as a moderating variable on the relationship between Psychological Empowerment and observance of code of professional conduct.

Cites

No record.

References

No record.

Cite

APA: Copy

SAFARZADEH, MOHAMMAD HOSEIN, KAZEMI, KAZEM, & DEHGHANI SAADI, ALI ASGHAR. (2018). The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(1 ), 71-90. SID. https://sid.ir/paper/8287/en

Vancouver: Copy

SAFARZADEH MOHAMMAD HOSEIN, KAZEMI KAZEM, DEHGHANI SAADI ALI ASGHAR. The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(1 ):71-90. Available from: https://sid.ir/paper/8287/en

IEEE: Copy

MOHAMMAD HOSEIN SAFARZADEH, KAZEM KAZEMI, and ALI ASGHAR DEHGHANI SAADI, “The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 1 , pp. 71–90, 2018, [Online]. Available: https://sid.ir/paper/8287/en

Related Journal Papers