Hsbdry rzshy w rftry最新文献_第5页

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

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

{"title":"The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior","authors":"R. Rostaminia, R. Hejazi, G. Talebnia, R. B. Hasanzadeh","doi":"10.52547/AAPC.5.10.129","DOIUrl":"https://doi.org/10.52547/AAPC.5.10.129","url":null,"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","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45840485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation 组织认同对管理层薪酬与盈余操纵关系的调节作用研究

Hsbdry rzshy w rftry Pub Date : 2021-02-01 DOI: 10.52547/AAPC.5.10.230

احمد عبداللهی, فاطمه ریاحی, یاسر رضائی پیته نوئی

{"title":"Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation","authors":"احمد عبداللهی, فاطمه ریاحی, یاسر رضائی پیته نوئی","doi":"10.52547/AAPC.5.10.230","DOIUrl":"https://doi.org/10.52547/AAPC.5.10.230","url":null,"abstract":": The adoption of compensation contracts to motivate executives to exert effective and conducive efforts has raised worries about the likelihood of earnings manipulation by management. On the other hand, recent studies show that organizational identity (OI) can have a great impact on motivating managers to exhibit their optimal performance and reduce agency costs as managers ’ performance towards the benefits of their firms could enhance their desirability. Therefore, the main purpose of this study is to investigate the relationship between managerial compensation and earnings manipulation with focus on the moderating effect of organizational identity on this relationship. The statistical population of the research includes financial managers of 76 companies in five industries including automobile and automobile parts manufacturing, machinery, electrical machinery and equipment, basic metals and metal products manufacturing listed on the Tehran Stock Exchange in 2018. In pursuit of this goal, standard questionnaires were used to collect the research data following the study of Abernethy et al (2017) and a questionnaire was sent to each company. Finally, 68 companies answered the questionnaires and were included in statistical analysis. The research hypotheses are tested using structural equation method and PLS software. Having ensured the good-fitness of the structural and measurement models, the results reveal that managerial compensation have a positive effect on earnings manipulation and organizational identity has a negative effect on earnings manipulation. Also, organizational identity","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70683183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Social Capital Framework for Iranian Audit Firms 伊朗审计事务所的社会资本框架

Hsbdry rzshy w rftry Pub Date : 2021-02-01 DOI: 10.52547/AAPC.5.10.68

Mohammadreza Mehrabanpour, G. Karami, Mohammad Jandaghi Ghomi

引用次数: 0

The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics 经济危机对CEO权力对企业价值与财务绩效关系的影响公司行为特征的作用

Hsbdry rzshy w rftry Pub Date : 2020-08-10 DOI: 10.29252/aapc.5.9.153

Shekoufeh Nekoueizadeh, M. Dastgir, Saeid Aliahmadi

引用次数: 0

The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) 审计人员认知风格对舞弊风险评估的影响(gregory能量理论的检验)

Hsbdry rzshy w rftry Pub Date : 2020-08-01 DOI: 10.29252/aapc.5.9.33

reza nematikoshteli, M. Hamidian, S. M. Jafari, Maryam Sarraf