The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test)

Document Type : Research Paper

Authors

1 Assistant Professor, Department of Accounting, IslamShahr Branch, Islamic Azad University, IslamShahr, Iran

2 PhD. in Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran

3 Ph.D Student, Department of Management , Tehran University, Tehran, Iran

Abstract

Subject and Purpose of the Article: Self-efficacy refers to the auditor's belief in individual competencies that enable the auditor to have more control over existing situations, thereby improving professional performance and judgment. Therefore, the auditor's self-efficacy can be affected by problem-solving styles. For this purpose, in this research, the effect of problem-solving styles on the self-efficacy of auditors of the Court of Audit of Iran has been investigated.
Research Method: The descriptive survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 406 auditors of the Court of Audit who were selected by simple random sampling.
Research Findings: The results show that problem-solving styles have a significant effect on the self-efficacy of auditors of the Court of Audit. Thus, creative styles, confidence, trends, failure, avoidance, and avoiding have the greatest impact on the auditor's self-efficacy, respectively.
Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their problem-solving styles, thus improving the quality of auditing by improving the individual self-efficacy. Therefore, the results of this study can incorporate the Concepts of Cassidy's Cognitive and Behavioral Theory into behavioral research texts in governmental auditing.

Keywords

References

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Governmental Accounting
Volume 9, Issue 1 - Serial Number 17
December 2022
Pages 77-104

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History

  • Receive Date: 14 June 2021
  • Revise Date: 19 December 2021
  • Accept Date: 07 June 2022

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