The effect of professional commitment, ethical commitment, internal locus of control and emotional intelligence on the ability to detect fraud through audit quality reducing behaviors

This study aims to determine the effect of professional commitment, ethical commitment, internal locus of control and emotional intelligence on the ability to detect fraud through audit quality reducing behaviors. The research method is descriptive-survey and applied research type, and the research data was collected cross-sectionally in the first half of 1403, through a standard questionnaire distributed among the sample members and collected in a certain period of time. The statistical population includes large companies in the south of Iran, and the statistical sample of the research includes internal auditors active in these companies in the number of 127 people using Morgan's table. In order to determine the validity of the questionnaires, divergent and convergent validity were used, and in order to determine the reliability, Cronbach's alpha coefficient and composite reliability were used. In order to review and analyze the data, appropriate statistical methods were used at two descriptive levels (frequency tables, graphs, mean, standard deviation, etc.) and inferential (path analysis using the partial least squares method, structural equation modeling). . The results of the research indicate that professional commitment, ethical commitment, source of internal control and emotional intelligence have a significant effect on the ability to detect fraud through behaviors that reduce audit quality in companies in the South Pars region. Therefore, the existence of components such as professional commitment, commitment to ethics, source of internal control and emotional intelligence can reduce the behaviors that reduce audit quality and minimize the concerns related to fraud recognition.