Auditor Conflict Management in relationship between Perceived Conflict and Fraud risk assessment
Conflict management plays an important role in the relationship between conflict and the auditor's performance. The Objective of this study is the role of conflict management between perceived conflict and the auditor performance of the fraud risk assessment.
The final statistical sample of this study includes 283 auditors who works in audit firms. The method of data collection was a survey in questionnaire and in order to data analysis have been used the structural equation model and Smart PLS-3 software.
The evidence of this study shows that not only do not be rejected the hypotheses of adjusting conflict management styles in the relationship between perceived conflict and the auditor's fraud risk assessment, but also the hypotheses of the effect of the conflict can be confirmed on the auditor's performance.
The results of this study indicate that by choosing conflict management styles, auditors can control the conflict and use at the fraud risk assessment. The relationship between perceived conflict and the auditor's performance of the fraud risk assessment can be moderated. In addition, the risk assessment of fraud is affected by the auditor's perceived conflict.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.