The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling
This study provides evidence on the ethical components that influence audit quality. Auditors seek to improve the quality of auditing in order to maintain their professional credibility. Ethical behavior and 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 study is to investigate the impact of professional commitment and ethical ideology on audit quality mediated by the ethical behavior of auditors of Governmental firms working in audit organization.The purpose of this study is applied and is a descriptive-correlational one. The statistical population of this study is all auditors of Governmental firms working in audit organization. To achieve the research objectives, 830 questionnaires were distributed and 482 questionnaires were received. The data were analyzed by structural equation modeling with a partial least squares approach. The 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.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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