Success of the commander and inertia of the auditor's and the entrepreneur's personality: through structural equations

Subject Areas :

Ghulam Abbas Ezzati Shalkoni ¹ , Seyedah Mehbooba jafari ² , ROYA DARABI ³

1 - PhD student, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
2 - Assistant Professor, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
3 - Associate Professor, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran

Received: 2023-06-06 Accepted : 2024-04-13

Keywords: Key wordcommanding success, Personal inertia of auditors, Characteristics of the client company,

Abstract :

The environment of the auditing profession, due to the responsibilities it bears, is a very complex and turbulent field, because while bearing the pressures in this profession, it must have the psychological, behavioral and functional capabilities to deal with influence and mediations. to maintain his independence.. The purpose of this research is to investigate the effect of Farmand's success on the personal inertia of auditors and employers. The research data collection tool was a questionnaire, which was used to analyze the collected data using partial least squares analysis. The target population of the research was the auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined in a period of 6 months during 1401. Based on the obtained results, it was determined that Farmand's success has a positive and significant effect on auditors' personality inertia. In fact, the result of this research shows that the existence of positive expectations in the context of the society and the professional environment creates more dynamics in the effective and independent functions of auditors, because the motivations can increase the professional philosophy of auditors in the way of work. help them and make them make professional opinions and judgments, regardless of any influence and possible dependencies, when making decisions.