The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling

Document Type : Research Paper

Authors

1 PHD StudentT, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran

2 Associate Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

3 Assistant Professor, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran

Abstract

This research provides evidence of the ethical components that affect audit quality. In order to maintain their professional credibility, auditors seek to increase the quality of auditing. The existence of ethical behavior and the identification of its components is essential for the audit profession and is a fundamental need to gain the trust of users of audit services. The main purpose of the present research is to investigate the impact of professional commitment and ethical ideology on audit quality with the mediating role of ethical behavior of auditors of Governmental firms working in audit organization. The present study is applied in terms of purpose and descriptive-survey and correlational in terms of data collection. The statistical population of this research is all auditors of Governmental firms working in audit organization. In order to achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. The data were analyzed by structural equation modeling with a partial least squares approach. The research findings show that professional commitment and ethical ideology have a positive and significant effect on audit quality and ethical behavior, and the mediating role of ethical behavior of state-owned auditors is also confirmed.
 

Keywords

References

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History

  • Receive Date: 04 September 2019
  • Revise Date: 06 January 2020
  • Accept Date: 06 January 2020

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