Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing
Audit partners' expert view is based on the files created by audit team as well as auditors’ performances. Quality reducing behavior of auditing, which is the result of auditors’ practice during audit period, could be viewed important since it reduces the effectiveness of collected evidence tha...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2011
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/a866739339384e2892b5cb8c4ab45631 |
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| Sumario: | Audit partners' expert view is based on the files created by audit team as well as auditors’ performances. Quality reducing behavior of auditing, which is the result of auditors’ practice during audit period, could be viewed important since it reduces the effectiveness of collected evidence that at the end creates bias in the partners’ view. This research is descriptive-survey study and the theoretical issues are library based. The research administrates a questionnaire for data collection and hypotheses testing, using Pearson correlation. In this research the statistical population includes senior executive auditors who are working at the private audit firms in Iran. The results show that quality reducing behavior of professional auditing is not affected by auditors’ perception of psychological contract breach or fulfillment or organizational affective commitments. However, there is a significant relationship between auditors’ perception of psychological contract breach or fulfillment and affective commitments in one hand and quality reducing behavior of non-professional auditing in the other hand that jeopardizes audit quality by reducing coalescence, efficiency and effectiveness of audit firms indirectly. |
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