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Author(s): 

DUTTWEILER P.C.

Issue Info: 
  • Year: 

    1984
  • Volume: 

    44
  • Issue: 

    -
  • Pages: 

    209-221
Measures: 
  • Citations: 

    1
  • Views: 

    260
  • Downloads: 

    0
Keywords: 
Abstract: 

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

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Author(s): 

Issue Info: 
  • Year: 

    2020
  • Volume: 

    25
  • Issue: 

    7
  • Pages: 

    931-940
Measures: 
  • Citations: 

    1
  • Views: 

    34
  • Downloads: 

    0
Keywords: 
Abstract: 

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

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    32
  • Issue: 

    2
  • Pages: 

    372-391
Measures: 
  • Citations: 

    0
  • Views: 

    28
  • Downloads: 

    0
Abstract: 

Objective The auditors' professional commitment has always been one of the most critical factors in introducing the vital position of auditing in society and promoting the growth and development of the auditing profession. Due to the numerous financial scandals worldwide, auditors' professional commitment has become more important. One factor affecting auditors' professional commitment is their differences, such as INTERNAL LOCUS of control. Also, psychological factors, one of which is psychological well-being, play an important role in this issue. This study aims to investigate the mediating role of auditors' psychological well-being in the relationship between the INTERNAL LOCUS of control and their professional commitment. Methods This research is applied research, and in terms of method, it is a descriptive survey. Since it was conducted in a real environment, i.e., audit organizations and audit firms, it is considered a field research type. Multiple regression models were used to test the research hypotheses, and the Sobel test was used to examine the role of the mediator variable (psychological well-being). The statistical population of this research consists of certified public accountants who are self-employed or employed in audit organizations and audit firms. Based on the latest data from the Iranian Association of Certified Public Accountants (IACPA) website, the total population was 1,984 individuals. Data were collected using a questionnaire, resulting in 247 completed responses. Results The results show that auditors' INTERNAL LOCUS of control positively and significantly affects their professional commitment. Psychological well-being, as a mediating variable, strengthens the positive relationship between auditors' INTERNAL LOCUS of control and their professional commitment. In other words, the research showed that in addition to the direct effect that auditors' INTERNAL LOCUS of control has on their professional commitment, they also have an indirect effect on professional commitment through psychological well-being. Conclusion The research results indicate a positive effect of auditors' INTERNAL LOCUS of control on their professional commitment. Moreover, the positive role of psychological well-being in strengthening this relationship has been confirmed. These findings suggest that auditors with an INTERNAL LOCUS of control experience a higher degree of psychological well-being. This INTERNAL positive feeling, in turn, leads to greater professional commitment. The research emphasizes the importance of considering psychological factors and individual differences when hiring auditors or granting licenses to certified public accountants. Job applicants in the auditing profession should be carefully evaluated in terms of their personal and psychological characteristics at the beginning of their employment. Such evaluations at the entry stage can foster professional commitment, support the growth and development of the auditing profession, and help prevent potential future problems. Given that the professional commitment of auditors is one of the critical challenges facing the auditing profession, the findings of this research can be valuable to policymakers, as well as organizations involved in auditing financial statements in the country, namely, the Audit Organization and audit firms that are members of the IACPA.

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

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Issue Info: 
  • Year: 

    2003
  • Volume: 

    9
  • Issue: 

    4 (30)
  • Pages: 

    65-73
Measures: 
  • Citations: 

    0
  • Views: 

    2586
  • Downloads: 

    0
Abstract: 

In order to study the relationship between LOCUS of control and anxiety, a sample of non-indigenous medical students at Tehran University of Medical Sciences were requested to fill out Rotter's questionnaire of LOCUS of control and Speilberger's anxiety checklist. A positive correlation was found to exist between LOCUS of control and obvious/ hidden anxiety, which signified significant relationship. The subjects were, at the outset, divided into five groups: external, almost external, halfway, almost INTERNAL and INTERNAL loci of control; then, their anxiety were compared in groups of two. A significant difference was observed between all groups as far as their anxiety was concerned. Therefore, the more external the LOCUS of control, the more anxiety will be experienced      

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

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Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    1
  • Pages: 

    8-15
Measures: 
  • Citations: 

    0
  • Views: 

    300
  • Downloads: 

    124
Abstract: 

Background: Psychological characteristics affect the quality of life. This study aimed at determining the relationship between personal characteristics, INTERNAL LOCUS of control, psychological hardiness and nurses’ quality of life.Methods: In this correlation study, 297 nurses were selected based on Curgesy and Morgan table via multistage cluster sampling among 1023 nurses of the public hospitals of the Urmia city in the year 2015. All of them filled out the questionnaires of personality characteristics (including neuroticism, extroversion, openness, agreeableness, and conscientiousness), INTERNAL LOCUS of control, psychological hardiness and quality of life. The data was analyzed by correlation and multiple regression methods with step-by-step model.Results: The findings showed a significant negative relationship between neuroticism and the nurses’ quality of life. Furthermore, there was a positive correlation between extroversion, openness, agreeableness, conscientiousness, INTERNAL LOCUS of control, psychological hardiness and their quality of life. Among the predictor variables, psychological hardiness, neuroticism, INTERNAL LOCUS of control and openness could meaningfully predict 64.7% of the changes of nurses’ quality of life (P<0.01).Conclusion: According to the results, by increasing the psychological hardiness, INTERNAL LOCUS of control and openness and by decreasing the neuroticism, the nurses’ quality of life could be increased.

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

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Issue Info: 
  • Year: 

    2008
  • Volume: 

    4
  • Issue: 

    16
  • Pages: 

    1-17
Measures: 
  • Citations: 

    0
  • Views: 

    1482
  • Downloads: 

    0
Abstract: 

The LOCUS of control is one of the personality features that affects many behavioral aspects of both headmasters and their staff the primary purpose of this research was to compare job stress in school headmasters with INTERNAL and external LOCUS of control. The participants were 120 school headmasters (58 males & 62 females) from different grades in torbat_e_Jam, that were selected by strafified random sampling rutters, LOCUS of control and job stress questionnaire, (Gasamei, 1377) were instruments of this research. The data showed that there was no significant difference between the rate of Job stress and INTERNAL, external LOCUS of control among school headmasters.Also, there was no significant difference in the rate of job stress between male & female school headmasters and there was no interaction between gender and LOCUS of control in school headmaster’s job stress. But results showed that there was a significant difference between stress among school headmasters with more and different experiences. School headmasters having more than 10 years of experience showed less job stress than their counterparts with less than 5 years.

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

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Issue Info: 
  • Year: 

    2012
  • Volume: 

    1
  • Issue: 

    2
  • Pages: 

    31-42
Measures: 
  • Citations: 

    0
  • Views: 

    1763
  • Downloads: 

    0
Abstract: 

The Aim of this Research is Study of Relationship of LOCUS of Control (INTERNAL-External) with Loneliness Feeling in Athlete and Non Athlete Girls. 60 Girl Athlete students of University Sport Teams and 160 Non Athlete students in Range of 19-26 years old were considered as subjects. UCLA Questionnaire for measuring Lone lines for measuring loneliness Feeling, and the Leven son Questionnaire (I, P, C) for LOCUS of Control. T test for in depended qroupes and Pearson correlation coefficient for analizing data was used. Results showed that there is Significant Difference between Athlete and Non Athlete Students in Loneliness Feeling (p=0.001). And there is Significant Difference between Athlete and Non Athlete Students in INTERNAL LOCUS of Control, Athletes Benefit (p=0.001). There is Significant Difference between Athlete and Non Athlete Students in External LOCUS of Control, (Chance Tendency) Athlete Benefit (p=0.001). There is no Significant Difference between Athlete and Non Athlete Students in External LOCUS of Control, (Powerful People Tendency) (p=0.198). There is Positive and significant relationship between Loneliness Feeling with the INTERNAL and External LOCUS of Control. The Significant Difference of INTERNAL LOCUS of Control between Two Groups, Shows athlete Students have more Control on their Life, and are more Responsible about there success and failure. It seems that Non athletes attribute the reasons of their life events to others. Reasons to others, the relationship between lonediness feeling and LOCUS of control means that nonathletic with external LOCUS of control, having less control on their life attitude, feel more loneliness. Significant difference between two groups in loneliness feeling, confirms the social psychological useful effects of sport activities.

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

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Author(s): 

Issue Info: 
  • Year: 

    2021
  • Volume: 

    14
  • Issue: 

    1
  • Pages: 

    827-846
Measures: 
  • Citations: 

    1
  • Views: 

    31
  • Downloads: 

    0
Keywords: 
Abstract: 

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

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Issue Info: 
  • Year: 

    2015
  • Volume: 

    5
  • Issue: 

    1
  • Pages: 

    101-115
Measures: 
  • Citations: 

    0
  • Views: 

    1477
  • Downloads: 

    0
Abstract: 

The aim of the present study was to examine the effectiveness of teaching INTERNAL LOCUS of control-based communication skills on increasing marital satisfaction. The research proposal is pseudo- experimental kind, employing pre-test- post-test method with control group. Participants of this study include 240 married students of Farhangiyan University of Babol. The sample includes 100 couples selected by cluster sampling method. Among this population, 20 couples whom both had external LOCUS of control and suffered from marital dissatisfaction, were selected randomly and placed in two groups of control and experimental, having 10 couples in each group. Research tools included LOCUS of control (Rotter) marital satisfaction (Enrich), and Clinical interview. Data were analyzed by the analysis of covariance. The results showed that, teaching intervention based on INTERNAL LOCUS of control was effective in increasing marital satisfaction. Therefore, teaching intervention based on INTERNAL LOCUS of control can be used as one of the intervention models for couples who suffer from marital dissatisfaction.

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

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Author(s): 

Issue Info: 
  • Year: 

    2019
  • Volume: 

    8
  • Issue: 

    7
  • Pages: 

    368-374
Measures: 
  • Citations: 

    1
  • Views: 

    48
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 48

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