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Transcendental success and inertia of auditors' behavior: based on Pygmalion's philosophy through structural equations
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Saaed Arbabi1   , Nader Rezaee 2, Rasol Abdi3 , Asgar Pak maram4 |
1- PhD Student, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
2- Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran (Corresponding Author) , naderrezaeimiandoab321@gmail.com
3- Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
4- Associate Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran |
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Abstract: (2201 Views) |
| Every society needs ethical rules and regulations to establish stability, and if these laws are not established, it will lead to a rupture of the bond between members of society, and this must be present in the audit and the characteristics of the auditor and The field of Islamic ethics can be mentioned.The purpose of this study is to investigate the effect of command success on the inertia of auditors' behavior based on Peugeot philosophical theory test. The research data collection tool was a questionnaire that partial least squares analysis was used to analyze the collected data. The target population of the study was auditors who are members of the auditing organization and private sector auditing firms who were selected through random sampling and examined over a period of 6 months. Based on the results, it was found that command success has a positive and significant effect on the inertia of auditors' behavior. In fact, the results of this study show that the existence of positive expectations in the context of society and the professional environment creates more dynamism in the effective functions of auditors, because the motivation can increase the professional philosophy of auditors in the way of work. Assist them and enable them to make professional comments and judgments when making decisions, regardless of any possible influence or affiliation. |
Article number: 13 |
| Keywords: Faramand success, Inertia of auditors' behavior, Peugeot Philosophical Theory |
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Full-Text [PDF 471 kb]
(924 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/11/8 | Accepted: 2021/12/19 | Published: 2022/03/1
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