parviz haghbin; keyhan azadi hir; mohammadreza pouralilakelayh; mahmoud samadi Largani
Abstract
Subject and purpose of the article: Activities such as auditing require judgment that is more influenced by individual values and characteristics. In this regard, the purpose of this study is to investigate the effect of gender on the relationship between stress and audit quality. Research method: ...
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Subject and purpose of the article: Activities such as auditing require judgment that is more influenced by individual values and characteristics. In this regard, the purpose of this study is to investigate the effect of gender on the relationship between stress and audit quality. Research method: The final sample used for this study included390 questionnaires (332 males, 58 females) collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics wereanalysis of the data, from the inferential tests of Kolmograph-Smirnov correction in order to check the all-distribution of the two communities or to check the fit of the distribution; Spearman test was analyzed using SPSS25 software to examine the correlation between audit variables and stress in two groups of men and women, as well as linear regression to examine the effect of gender on the relationship between stress and audit quality.Research findings: The results of data analysis showed that stress has a decreasing role on audit quality. The results also showed that while there is a significant difference between job stress and audit quality of male and female auditors, the gender adjusting variable also plays a decreasing role on the relationship between job stress and audit quality. In addition, it was found that the negative impact of job stress on women on audit quality is greater than men.Conclusion, originality and its contribution to the knowledge: The results of this study can help identify individual factors affecting the judgment and interpretation of auditors and in addition to developing behavioral accounting literature to explain ways to increase the quality and judgment of the decision.
AliAkbar Rajabi; mohammadreza pourali; Yousef Taghi Pourian; reza Fallah
Abstract
Subject and Purpose of the Article: This research is aimed at identifying a model for the key success factors in internal audit systems, in businesses managed by the oil industry, via a mixed approach. Research Method: This study is applied in terms of its objective, and it is descriptive-analytical ...
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Subject and Purpose of the Article: This research is aimed at identifying a model for the key success factors in internal audit systems, in businesses managed by the oil industry, via a mixed approach. Research Method: This study is applied in terms of its objective, and it is descriptive-analytical in terms of its data collection. Due to the importance of the oil industry and its key role in the Iranian economy, the statistical population of this research were the managers and members of the audit committee of the units managed by this industry in 2018. Research Findings: Then, the internal validity of the components and indices were calculated using insights of 14 experts and Lawshe coefficient in two phases. In this case, 35 indicators were recruited for the total key success factors (13 behavioral components, 8 contextual components and 14 structural components). Conclusion, Originality and its Contribution to the Knowledge: The results of this study demonstrates the presentation of a model of the key factors of success of the internal audit system of the oil industry in the format of a three-pronged model. According to these factors, ensures the success of the unit and consequently the industry in order to achieve its goals and missions.
