بررسی تأثیر منبع کنترل و هوش هیجانی بر کیفیت حسابرسی
الموضوعات : پژوهش های مالی و رفتاری در حسابداری
1 - گروه حسابداری، دانشگاه آزاد اسلامی، بیرجند، ایران
2 - گروه حسابداری واحد بیرجند، دانشگاه آزاداسلامی، بیرجند، ایران
الکلمات المفتاحية: منبع کنترل, هوش هیجانی, کیفیت حسابرسی,
ملخص المقالة :
حسابرسی رشته و حرفه‌ای مبتنی بر رفتار حسابرس و صاحب‌کار بوده و به‌نوعی به رفتار وابسته است؛ بنابراین کیفیت حرفه‌ای همچون حسابرسی می‌تواند با متغیرهای رفتاری مانند هوش هیجانی و منبع کنترل، ارتباط تنگاتنگی داشته باشد. از این رو هدف این پژوهش تأثیر منبع کنترل و هوش هیجانی بر کیفیت حسابرسی است. جامعه آماری پژوهش ذی‌حسابان و مدیران مالی دستگاه‌های اجرایی شهر بیرجند میباشد. حجم جامعه در این پژوهش 80 نفر میباشد. در این پژوهش برمبنای جدول کرجسی/ مورگان (1970) 66 نفر به‌عنوان نمونه انتخاب شدند که پرسشنامه به روش نمونه‌گیری در دسترس، بین آنها توزیع شد. این تحقیق از لحاظ ماهیت و روش، یک تحقیق توصیفی از نوع علی و از منظر هدف یک تحقیق کاربردی میباشد. برای گرداوری دادهها از سه پرسشنامه استاندارد منبع کنترل سیرگارو همکاران (2018)، هوش هیجانی دانیل گلمن (2007) و کیفیت حسابرسی نچل و همکاران (2013) و کروان و همکاران (1991) استفاده شد. روایی و پایایی این پرسشنامه ها مورد تأیید قرار گرفت. برای تجزیه و تحلیل دادهها از شاخصهای توصیفی و مدلسازی معادلات ساختاری با کمک نرم‌افزار SPSS و PLS Smart استفاده شد. نتایج پژوهش نشان داد منبع کنترل بر کیفیت حسابرسی (با ضریب مسیر 255/0) و هوش هیجانی بر کیفیت حسابرسی (با ضریب مسیر 658/0) تأثیر معنادار دارد.
المصادر:
Aghayar, Siros and Sharifi Dramadi, Parviz (2006). Emotional intelligence: the application of intelligence in the realm of emotion, Isfahan: Sepahan Publishing House. (In Persion)
Ahmadi, Siros (2019). A study of work ethics and its relationship with locus of control between Iranian and Italian employees, Applied Sociology, 31(2). (In Persion)
Antami Parluhutan, C. Ermawati, Widyastuti, S. (2022). The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism, Universal Journal of Accounting and Finance,10(1), 267-275.
Arayesh, Mohammad Bagher and Azadi, Kobra (1400). The impact of emotional intelligence components on the auditor's performance (case study: auditing organizations in Ilam city), the fourth international conference on knowledge and technology of the third millennium of Iran's economy, management and accounting, Tehran. (In Persion)
Asadi, Morteza and Darabi, Majid (1391). Auditing quality, Hesabres, 14(62). (In Persion)
Askari Ordkello, Yusuf (1401). Investigating the relationship between auditors' idealism and their commitment to the auditing profession with regard to the role of the internal control source (case study: auditors of the auditing organization), the 9th Scientific Research Conference on the Development and Promotion of Management and Accounting Sciences in Iran, Tehran. (In Persion)
Bae, G.S. Choi S.U. (2012). Do industry specialist auditors improve investmen efficiency? Electronic Journal, DOI:10.2139/ssrn.2145191
Bayazidi, Peyman, Marfoo, Mohammad and Sediqi, Ruhollah (1401). The effect of auditor's intelligence quotient (IQ) on audit quality, Journal of Accounting and Auditing Reviews, 29(3). (In Persion)
Bani Ali, Reza (2018). The moderating role of implicit audit on the relationship between emotional intelligence and audit report quality (Master's thesis in accounting, Raja University). (In Persion)
Beattie, V. Fearnley, & Brandt, R. (2001). Behind closed doors: What company auditis really about, Institute of Chartered Accountants in England and Wales.
Bushman, R, & Smith, A. (2001). Financial accounting information and corporategovernance, Journal of Accounting Economics, 32(1-3), 237-333.
Carolina Ames, A. Haveroth, J. Roberto da Cunha, P. Ié, P. (2022). Influence of locus of control and resilience in relating occupational stress to audit quality reducing Practices Universidad Federal de Minas Gerais, Belo Horizonte, 33(3), 1-26.
Das, S., Pandit, S.H. (2010). Audit quality, life-cycle stage and the investment fficiency of the firm. Retrieved from http:// www.ssrn. com.
DeAngelo, L.E. (1981). Auditor size and audit quality, Journal of Accounting and Economics, 3, 183–199
Domino, M.A., Wingreen, S.C., & Blanton, J.E. (2015). Social cognitive theory: The antecedents and effects of ethical climate fit on organizational attitudes of corporate accounting professionals—a reflection of client narcissism and fraud attitude risk, Journal of Business Ethics, 131(2), 453–467.
Francis, J. (2004). What do we know about audit quality? British Accounting Review,36, 345-368.
Fuerman, R.D. (2004). Audit quality examined one large CPA firm at a time: Mid 1990's empirical evidence of a precursor of Arthur Andersen's collapse, Corporate Ownership & Control, 2, 137-148
Godarzi, Ali Mohammad (2008). emotional intelligence Effective leadership. Empowerment of human resources, dream or reality, the third conference on empowerment of human resources - empowerment of human resources as an approach for the sustainable success of organizations, Tehran. (In Persion)
Hakim, A. R., & Esfandari, A. Y. (2017). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Pengalaman Auditor, dan Due Profesional Care Terhadap Kualitas Audit, Jurnal Akuntansi Dan Keuangan, 4(1), 21-40.
Hariani, S. (2019). Impact of Time Budget Pressure, Locus of Control, Independence, Professional Skeptisism and Audit Judgement on Audit Quality in Indonesian, European Journal of Business and Management, European Journal of Business and Management, 11(27), 93-100.
Hasan al-Amari, Ilaf Saad (1402). The effect of locus of control on math test anxiety among middle school students in Najaf city, master's thesis in the field of educational management, Urmia University.
Hassanpour Labeshka, R., Pourali, M. R., Shakeriniac, I., Samadi largani, M. (2023). Provide an audit quality model based on general health, spiritual intelligence and auditor’s locus of control with the structural equation modeling approach, Int. J. Nonlinear Anal. Appl. 14(3), 175–187.
Heydari Tafarshi, Gholamhasan (2011). Structural equation modeling approach in explaining the relationship between attachment style and locus of control with marital satisfaction, Journal of Educational Management Research, 3 (3). (In Persion)
Ilat, V., Saerang, D. P. E., & Wokas, H. R. N. (2016).Determinant’s audit quality of local government in Indonesia, Research Journal of Finance and Accounting, 7(2), 213-224.
Imanibrand, Mohammad, Mehrani, Kaveh and Hojat Shamami, Rahim (2015). Identifying the determinants of auditing quality in Iran from the perspective of certified accountants, Journal of Accounting Knowledge, 7(25). (In Persion)
Jamal Abbasi, Behzad (1401). The effect of the establishment of internal controls on audit quality in knowledge-based companies admitted to the stock exchange (Master's thesis in the field of accounting, Tehran University of Science and Culture). (In Persion)
Jamali, Y. Sidani, & D. Abu-Zaki. (2008). Emotional intelligence and management development implications, Journal of Management Development, 27(3), 348-360. (In Persion)
Jaya, I. M. I., Yuniarta, G. A., & Wahyuni, M. A. (2016). Pengaruh Kecerdasan Emosional dan Budaya Kerja terhadap Kualitas Audit di Pemerintah Daerah Bali. E-Jurnal Akuntansi Universitas Pendidikan Ganesha, 6(3),1-20
Jeong, S. W, & Rho, J. (2004). Big six auditors and audit quality: The Korean evidence, International Journal of Accounting, 39, 175-196
Kalpin Saragih, A., Rapina, R. (2022). The Effect of Emotional Intelligence on Audit Quality, International Journal of Entrepreneurship, Business and Creative Economy (IJEBCE), 2(2), 57-69.
Khoshbakht, Ismail and Aliin Haghighifard, Fatemeh (2018). Investigating the effect of emotional intelligence on the quality of auditor's decision-making", Iranian Journal of Psychology and Behavioral Sciences, (18). (In Persion)
Kusuma, S., & Sukirman, S. (2017). The Effect of Emotional Intelligence and Auditors Experience on Audit Quality with Independence as a Moderating Variable, Accounting Analysis Journal, 6(3), 370-379.
Lumban Gaol, M. B., Ghozali, I., Fuad. (2017). Time Budget Pressure, Auditor Locus of Control and Reduced Audit Quality Behavior, International Journal of Civil Engineering and Technology, 8(12), 268–277.
Maleki Avarsin, Sadegh and Seyed Kalan, Mirmohammed (1387). Investigating the relationship between emotional intelligence and the effectiveness of faculty members in Islamic Azad University, Parsabad, Moghan Branch, Educational Leadership and Management Quarterly, Islamic Azad University, Garmsar Branch, 2(2). (In Persion)
Malone, C. F, & Robert, R. W. (1996). Factors associated with the incidence of reduced audit quality behavior, Auditing: A Journal of Practice and Theory, 15(2), 49-64.
Mohammadi, Maryam (1400). The effect of professionalism, leadership style, organizational commitment and source of control on the auditor's performance (Master's thesis in accounting, Zand Institute of Higher Education). (In Persion)
Moradi, Mahnaz (2014). Investigating the role of locus of control in the relationship between the dimensions of family communication patterns and the tendency to think critically (Master's thesis in the field of general psychology, Islamic Azad University). (In Persion)
MosavatiAzar, Parisa and Hosseini Nesab, Seyyed Davoud (2015). Comparison of learning styles and locus of control in student study groups, Applied Psychology Quarterly, 10(38). (In Persion)
Mousaviyan Rad, Seyed Ehsan, Elahi Shirvan, Majid and Ghorbani, Mohammad Reza (1400). Ecological investigation of the control source of Iranian students' behavior from the perspective of complex and dynamic systems theory, Bimonthly Journal of Linguistic Studies, 12(2). (In Persion)
Mushtaq, Alireza and Behramzadeh, Hossein Ali (1389). Examining the relationship between the source of control (internal-external) of school principals and their decision-making styles (authoritarian-participatory), Islamic Azad University of Bojnord, (23). (In Persion)
Palmrose, Z.V. (1988). 1987 Competitive Manuscript Co-Winner: An analysis of auditor litigation and audit servicequality, Accounting Review, 62(1), 55-73.
Pinatik, S. (2021). The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality, International Journal of Applied Business and International Management (IJABIM), 6(2), 55-67.
Ramlah, S., Sappewali, B., Ishak, Dwiyanti, E., & Pontoh, G. T. (2009). The effect of honesty (integrity) auditors, genders and education levels on audit quality, International Conference on Accounting, Management and Economics, https://doi.org/10.4108/eai.25-10-2019.2295359
Rostaminia, Reza, Hijazi, Rizvan, Talebnia, Qadratullah and Hassanzadeh brothers, Rasool (2019). The effect of locus of control and organizational commitment on acceptance of ineffective audit behavior based on the theory of planned behavior, Journal of Educational Management Research 5(10). (In Persion)
Royai, Ramadan Ali, Talibnia, Qadrat Elah, Hassas Yaganeh, Yahya and Jalili, Saber (2011). Auditors' perception of trusted leadership and ethical culture on audit quality-reducing behaviors, Iranian Management Sciences, (25). (In Persion)
Seyed Javadin, Seyedreza and Hosseinpour, Hassan (2006). Investigating the effect of emotional intelligence on the performance of employees in the social security organization, the third national performance management conference. (In Persion)
Soleimani, Nader and Ali Beigi, Farzaneh (1388). Investigating the relationship between the emotional intelligence of the managers of educational groups and their self-efficacy in the Islamic Azad University units of the Ten-Khiri region, the Quarterly Journal of Educational Leadership and Management of the Islamic Azad University, Garmsar Branch, 3(4). (In Persion)
Sukri, S., Salju, S., Anwar, S. M., & Sapar, S. (2022). Effect of Competency and Emotional Intelligence on Audit Quality, Quantitative Economics and Management Studies, 3(3), 342-347.
Varasteh, Hashem, Jahanshad, Azita and Bani Mahd, Bahman (1401). The effect of the source of control and auditor self-efficacy on the reporting of violations with regard to the mediating role of job satisfaction, Financial Accounting Knowledge, Financial Accounting Knowledge Quarterly, 3(2). (In Persion)
Yaryari, Fereydoun, Moradi, Alireza and Yahiizadeh, Suleiman (2006). The relationship between emotional intelligence and the source of control with psychological health among Mazandaran University students, Psychological Studies, 3(1). (In Persion)
Yates, R. (2009). Locus of control and academic achievement: A study of gender and grade level differences among low-income and African-American students in a middle school, PhD dissertation, Southern Illinois State University.
Yulianti, Y., Zarkasyi, M.W., Suharman, H., Soemantri, R. (2023). Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors, Journal of Islamic Accounting and Business Research, 15(3), 385-401.
Zamani, Reza, Bagharpour and Lashani, Mohammad Ali, Moradi, Mahdi (1401). The effect of internal control source on the relationship between auditors' psychological empowerment and audit quality, Auditing Knowledge, 22 (86). (In Persion)
Zeigler-Hill, V., Shackelford, T. K. (2017). Encyclopedia of Personality and Individual Differences, New York: Springer International Publishing.
Zhao, M., Li, Y., Lu, J. (2022). The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing, Organizational Psychology, Vol. 13.
Aghayar, Siros and Sharifi Dramadi, Parviz (2006). Emotional intelligence: the application of intelligence in the realm of emotion, Isfahan: Sepahan Publishing House. (In Persion)
Ahmadi, Siros (2019). A study of work ethics and its relationship with locus of control between Iranian and Italian employees, Applied Sociology, 31(2). (In Persion)
Antami Parluhutan, C. Ermawati, Widyastuti, S. (2022). The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism, Universal Journal of Accounting and Finance,10(1), 267-275.
Arayesh, Mohammad Bagher and Azadi, Kobra (1400). The impact of emotional intelligence components on the auditor's performance (case study: auditing organizations in Ilam city), the fourth international conference on knowledge and technology of the third millennium of Iran's economy, management and accounting, Tehran. (In Persion)
Asadi, Morteza and Darabi, Majid (1391). Auditing quality, Hesabres, 14(62). (In Persion)
Askari Ordkello, Yusuf (1401). Investigating the relationship between auditors' idealism and their commitment to the auditing profession with regard to the role of the internal control source (case study: auditors of the auditing organization), the 9th Scientific Research Conference on the Development and Promotion of Management and Accounting Sciences in Iran, Tehran. (In Persion)
Bae, G.S. Choi S.U. (2012). Do industry specialist auditors improve investmen efficiency? Electronic Journal, DOI:10.2139/ssrn.2145191
Bayazidi, Peyman, Marfoo, Mohammad and Sediqi, Ruhollah (1401). The effect of auditor's intelligence quotient (IQ) on audit quality, Journal of Accounting and Auditing Reviews, 29(3). (In Persion)
Bani Ali, Reza (2018). The moderating role of implicit audit on the relationship between emotional intelligence and audit report quality (Master's thesis in accounting, Raja University). (In Persion)
Beattie, V. Fearnley, & Brandt, R. (2001). Behind closed doors: What company auditis really about, Institute of Chartered Accountants in England and Wales.
Bushman, R, & Smith, A. (2001). Financial accounting information and corporategovernance, Journal of Accounting Economics, 32(1-3), 237-333.
Carolina Ames, A. Haveroth, J. Roberto da Cunha, P. Ié, P. (2022). Influence of locus of control and resilience in relating occupational stress to audit quality reducing Practices Universidad Federal de Minas Gerais, Belo Horizonte, 33(3), 1-26.
Das, S., Pandit, S.H. (2010). Audit quality, life-cycle stage and the investment fficiency of the firm. Retrieved from http:// www.ssrn. com.
DeAngelo, L.E. (1981). Auditor size and audit quality, Journal of Accounting and Economics, 3, 183–199
Domino, M.A., Wingreen, S.C., & Blanton, J.E. (2015). Social cognitive theory: The antecedents and effects of ethical climate fit on organizational attitudes of corporate accounting professionals—a reflection of client narcissism and fraud attitude risk, Journal of Business Ethics, 131(2), 453–467.
Francis, J. (2004). What do we know about audit quality? British Accounting Review,36, 345-368.
Fuerman, R.D. (2004). Audit quality examined one large CPA firm at a time: Mid 1990's empirical evidence of a precursor of Arthur Andersen's collapse, Corporate Ownership & Control, 2, 137-148
Godarzi, Ali Mohammad (2008). emotional intelligence Effective leadership. Empowerment of human resources, dream or reality, the third conference on empowerment of human resources - empowerment of human resources as an approach for the sustainable success of organizations, Tehran. (In Persion)
Hakim, A. R., & Esfandari, A. Y. (2017). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Pengalaman Auditor, dan Due Profesional Care Terhadap Kualitas Audit, Jurnal Akuntansi Dan Keuangan, 4(1), 21-40.
Hariani, S. (2019). Impact of Time Budget Pressure, Locus of Control, Independence, Professional Skeptisism and Audit Judgement on Audit Quality in Indonesian, European Journal of Business and Management, European Journal of Business and Management, 11(27), 93-100.
Hasan al-Amari, Ilaf Saad (1402). The effect of locus of control on math test anxiety among middle school students in Najaf city, master's thesis in the field of educational management, Urmia University.
Hassanpour Labeshka, R., Pourali, M. R., Shakeriniac, I., Samadi largani, M. (2023). Provide an audit quality model based on general health, spiritual intelligence and auditor’s locus of control with the structural equation modeling approach, Int. J. Nonlinear Anal. Appl. 14(3), 175–187.
Heydari Tafarshi, Gholamhasan (2011). Structural equation modeling approach in explaining the relationship between attachment style and locus of control with marital satisfaction, Journal of Educational Management Research, 3 (3). (In Persion)
Ilat, V., Saerang, D. P. E., & Wokas, H. R. N. (2016).Determinant’s audit quality of local government in Indonesia, Research Journal of Finance and Accounting, 7(2), 213-224.
Imanibrand, Mohammad, Mehrani, Kaveh and Hojat Shamami, Rahim (2015). Identifying the determinants of auditing quality in Iran from the perspective of certified accountants, Journal of Accounting Knowledge, 7(25). (In Persion)
Jamal Abbasi, Behzad (1401). The effect of the establishment of internal controls on audit quality in knowledge-based companies admitted to the stock exchange (Master's thesis in the field of accounting, Tehran University of Science and Culture). (In Persion)
Jamali, Y. Sidani, & D. Abu-Zaki. (2008). Emotional intelligence and management development implications, Journal of Management Development, 27(3), 348-360. (In Persion)
Jaya, I. M. I., Yuniarta, G. A., & Wahyuni, M. A. (2016). Pengaruh Kecerdasan Emosional dan Budaya Kerja terhadap Kualitas Audit di Pemerintah Daerah Bali. E-Jurnal Akuntansi Universitas Pendidikan Ganesha, 6(3),1-20
Jeong, S. W, & Rho, J. (2004). Big six auditors and audit quality: The Korean evidence, International Journal of Accounting, 39, 175-196
Kalpin Saragih, A., Rapina, R. (2022). The Effect of Emotional Intelligence on Audit Quality, International Journal of Entrepreneurship, Business and Creative Economy (IJEBCE), 2(2), 57-69.
Khoshbakht, Ismail and Aliin Haghighifard, Fatemeh (2018). Investigating the effect of emotional intelligence on the quality of auditor's decision-making", Iranian Journal of Psychology and Behavioral Sciences, (18). (In Persion)
Kusuma, S., & Sukirman, S. (2017). The Effect of Emotional Intelligence and Auditors Experience on Audit Quality with Independence as a Moderating Variable, Accounting Analysis Journal, 6(3), 370-379.
Lumban Gaol, M. B., Ghozali, I., Fuad. (2017). Time Budget Pressure, Auditor Locus of Control and Reduced Audit Quality Behavior, International Journal of Civil Engineering and Technology, 8(12), 268–277.
Maleki Avarsin, Sadegh and Seyed Kalan, Mirmohammed (1387). Investigating the relationship between emotional intelligence and the effectiveness of faculty members in Islamic Azad University, Parsabad, Moghan Branch, Educational Leadership and Management Quarterly, Islamic Azad University, Garmsar Branch, 2(2). (In Persion)
Malone, C. F, & Robert, R. W. (1996). Factors associated with the incidence of reduced audit quality behavior, Auditing: A Journal of Practice and Theory, 15(2), 49-64.
Mohammadi, Maryam (1400). The effect of professionalism, leadership style, organizational commitment and source of control on the auditor's performance (Master's thesis in accounting, Zand Institute of Higher Education). (In Persion)
Moradi, Mahnaz (2014). Investigating the role of locus of control in the relationship between the dimensions of family communication patterns and the tendency to think critically (Master's thesis in the field of general psychology, Islamic Azad University). (In Persion)
MosavatiAzar, Parisa and Hosseini Nesab, Seyyed Davoud (2015). Comparison of learning styles and locus of control in student study groups, Applied Psychology Quarterly, 10(38). (In Persion)
Mousaviyan Rad, Seyed Ehsan, Elahi Shirvan, Majid and Ghorbani, Mohammad Reza (1400). Ecological investigation of the control source of Iranian students' behavior from the perspective of complex and dynamic systems theory, Bimonthly Journal of Linguistic Studies, 12(2). (In Persion)
Mushtaq, Alireza and Behramzadeh, Hossein Ali (1389). Examining the relationship between the source of control (internal-external) of school principals and their decision-making styles (authoritarian-participatory), Islamic Azad University of Bojnord, (23). (In Persion)
Palmrose, Z.V. (1988). 1987 Competitive Manuscript Co-Winner: An analysis of auditor litigation and audit servicequality, Accounting Review, 62(1), 55-73.
Pinatik, S. (2021). The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality, International Journal of Applied Business and International Management (IJABIM), 6(2), 55-67.
Ramlah, S., Sappewali, B., Ishak, Dwiyanti, E., & Pontoh, G. T. (2009). The effect of honesty (integrity) auditors, genders and education levels on audit quality, International Conference on Accounting, Management and Economics, https://doi.org/10.4108/eai.25-10-2019.2295359
Rostaminia, Reza, Hijazi, Rizvan, Talebnia, Qadratullah and Hassanzadeh brothers, Rasool (2019). The effect of locus of control and organizational commitment on acceptance of ineffective audit behavior based on the theory of planned behavior, Journal of Educational Management Research 5(10). (In Persion)
Royai, Ramadan Ali, Talibnia, Qadrat Elah, Hassas Yaganeh, Yahya and Jalili, Saber (2011). Auditors' perception of trusted leadership and ethical culture on audit quality-reducing behaviors, Iranian Management Sciences, (25). (In Persion)
Seyed Javadin, Seyedreza and Hosseinpour, Hassan (2006). Investigating the effect of emotional intelligence on the performance of employees in the social security organization, the third national performance management conference. (In Persion)
Soleimani, Nader and Ali Beigi, Farzaneh (1388). Investigating the relationship between the emotional intelligence of the managers of educational groups and their self-efficacy in the Islamic Azad University units of the Ten-Khiri region, the Quarterly Journal of Educational Leadership and Management of the Islamic Azad University, Garmsar Branch, 3(4). (In Persion)
Sukri, S., Salju, S., Anwar, S. M., & Sapar, S. (2022). Effect of Competency and Emotional Intelligence on Audit Quality, Quantitative Economics and Management Studies, 3(3), 342-347.
Varasteh, Hashem, Jahanshad, Azita and Bani Mahd, Bahman (1401). The effect of the source of control and auditor self-efficacy on the reporting of violations with regard to the mediating role of job satisfaction, Financial Accounting Knowledge, Financial Accounting Knowledge Quarterly, 3(2). (In Persion)
Yaryari, Fereydoun, Moradi, Alireza and Yahiizadeh, Suleiman (2006). The relationship between emotional intelligence and the source of control with psychological health among Mazandaran University students, Psychological Studies, 3(1). (In Persion)
Yates, R. (2009). Locus of control and academic achievement: A study of gender and grade level differences among low-income and African-American students in a middle school, PhD dissertation, Southern Illinois State University.
Yulianti, Y., Zarkasyi, M.W., Suharman, H., Soemantri, R. (2023). Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors, Journal of Islamic Accounting and Business Research, 15(3), 385-401.
Zamani, Reza, Bagharpour and Lashani, Mohammad Ali, Moradi, Mahdi (1401). The effect of internal control source on the relationship between auditors' psychological empowerment and audit quality, Auditing Knowledge, 22 (86). (In Persion)
Zeigler-Hill, V., Shackelford, T. K. (2017). Encyclopedia of Personality and Individual Differences, New York: Springer International Publishing.
Zhao, M., Li, Y., Lu, J. (2022). The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing, Organizational Psychology, Vol. 13.
