Planned Model Efficacy on Auditing Quality with Emphasis on Female Auditors’ Behavior Norms and Cultural Identity

Subject Areas : Psychology

Bahareh Azami ¹ (Ph.D. of Student Accounting, Department of Accounting, Faculty of Humanities and Low, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran)
Hamzeh Mohammadi Khoshoui ² (Assistant Prof, Department of Accounting, Faculty of Humanities and Low, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran)
Rahman Saedi ³ (Assistant Prof, Department of Accounting, Faculty of Humanities and Low, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran)

Received: 2024-04-07 Accepted : 2024-06-10 Published : 2024-06-15

Keywords: Artificial intelligence, mental norm, Attitude, Auditing perceived behavioral control, Behavioral intention, Cultural identity,

Abstract :

The research was intended to investigate the planned model efficacy on auditing quality with emphasis on female auditors’ behavior norms and cultural identity in Isfahan metropolitan. The statistical population enfolded all the female auditors working in audit institutions. 350 female working auditors were selected via convenience sampling procedure as the research sample. The research was descriptive of correlation type. To collect data Chen’s Artificial Intelligence in Auditing Quality Questionnaire (2020), Moghimi's Attitude Questionnaire (2018), Wang's Mental Norm Questionnaire (2022), Jensen's Auditing Perceived Behavioral Control Questionnaire (2021), Davvetas and Diamantopoulos Behavioral Intention Questionnaire (2017) and Taheri's Cultural Identity Questionnaire (2013) were implemented. Pearson correlation coefficient and path analysis were applied as statistical method to analyze the data by utilizing spss-26 and smart pls-4 software. The results indicated that attitude (-0.19) mental norm (0.30), perceived behavioral control (0.34) and cultural identity (0.62) by mediating role of behavioral intention and indirectly predicated the behavior in direction of artificial intelligence in auditing quality. The model also obtained an optimum goodness of fit. Finally, the research concluded that the participated woman auditors of the studied sample played a significant role in audit institutions considering the mental norm, attitude, perceived behavioral control, behavioral intention and cultural identity and they could take important measures to improve auditing quality.

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