The Effect of Auditor's Professional Identity on the Relationship between the Self-efficacy of Auditor-client Negotiations and Objectivity
Subject Areas :زهره عارف منش 1 , مهران موسوی 2
1 - گروه حسابداری ومالی،دانشکده اقتصاد،مدیریت وحسابداری،دانشگاه یزد،یزد،ایران.
2 - گروه حسابداری،دانشگاه غیرانتفاعی امام جواد (ع)، یزد، ایران
Keywords: Keywords: Auditor Professional Identity, Auditor Negotiation Self-Efficacy, Auditor Objectivity, Auditors Working in Yazd Auditing Institutes,
Abstract :
Abstract The present study first examines the relationship between auditor's negotiations self-efficacy and auditor's objectivity and then, examines the mpderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity. The statistical population of the study are auditors working in Yazd auditing institutes. For sample size calculation, the Cochran's formula in unlimited statistical population mood was used and sample was selected by the simple random sampling method. After confirming the reliability and validity of the questionnaire, the data were analyzed using structural equation modeling in PLS. The results of 210 completed questionnaires show that the effect of auditor's negotiations self-efficacy on auditor objectivity is positive and significant and the moderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity is confirmed. The Coefficient of moderating variable is positive and indicate that the relationship between auditor's negotiations self-efficacy and auditor's objectivity strengthens in the presence o professional identity.
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