The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior

Hsbdry rzshy w rftry Pub Date : 2021-02-01 DOI:10.52547/AAPC.5.10.129

R. Rostaminia, R. Hejazi, G. Talebnia, R. B. Hasanzadeh

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引用次数: 1

Abstract

: Acceptance of dysfunctional audit behavior is accepting any activity that is against the audit standards. This behavior is a serious problem for professional auditing that can lead to its failure. The purpose of this study was to examine the effect of internal locus of control, external locus of control and organizational commitment to the acceptance of dysfunctional audit behavior Based on the Theory of Planed Behavior. The target population of this study is the auditors of Iranian Association of Certified Public Accountants in the year 2018. The sample was chosen by random sampling method and 310 auditors were selected by using Cochran formula. Data were collected by questionnaire and then they were analyzed by structural equation model with the approach of Partial Least Squares. The Smart PLS software was used for analyzing the data. The results of the analysis showed that the internal locus of control and organizational commitment had the negative effect and the external locus of control had a positive effect on the acceptance of dysfunctional audit behavior. This means that auditors with internal

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基于计划行为理论的控制源和组织承诺对功能失调审计行为接受度的影响

接受不正常的审计行为就是接受任何违反审计准则的活动。这种行为对于专业审计来说是一个严重的问题，可能导致其失败。本研究基于计划行为理论，探讨内部控制点、外部控制点和组织承诺对功能失调审计行为接受度的影响。本研究的目标人群是2018年伊朗注册会计师协会的审计师。采用随机抽样法抽取样本，采用科克伦公式抽取310名审核员。采用问卷调查法收集数据，采用偏最小二乘方法建立结构方程模型进行分析。采用Smart PLS软件对数据进行分析。分析结果表明，内部控制点和组织承诺对功能失调审计行为的接受度有负向影响，外部控制点对功能失调审计行为的接受度有正向影响。这意味着审核员与内部

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Hsbdry rzshy w rftry

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6 weeks