The Relationship between Goal Orientation (Learning, Performance Approach and Performance Avoidance) and Audit Judgment with the Mediator Role of Self-efficacy

The purpose of this study was to investigate the relationship between goal orientation (Learning, Performance approach and Performance avoidance) and audit judgment with the mediator role of self-efficacy. The goal orientation is a personality trait that can be effective in performing tasks. The study is a pre-survey type-applied study. Also, a questionnaire was used to survey the subjects and simple random sampling from 118 active auditors in the country. To analyze the findings in the form of two main hypotheses and three sub-hypotheses, structural equations were used by Smart PLS software. The findings of this study showed that there is a positive and significant relationship between the goal orientation, learning and the Performance approach with audit judgment, and there is a negative and significant relationship between the orientation of the goal of performance avoidance and audit judgment. In addition, self-efficacy as a mediator variable strengthens the relationship between goal orientation and audit judgment. Other findings also showed that there is a positive and significant relationship between, learning and performance approach goals and self-efficacy. Also, there is a negative and significant relationship between the orientation of the goal of Performance Avoidance and self-efficacy.