Designing a Structural Model of Factors Affecting Destructive and Ineffective Organizational Behaviors of Auditors and Audit Institutions
Subject Areas : Financial and Behavioral Researches in Accountingzahra kamrani 1 , mitra hamedinezhad 2 , azam gharibi 3 , reza karimikasabi 4
1 - Central Tehran Branch, Islamic Azad University
2 - Central Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Central Tehran Branch, Islamic Azad University, Tehran
4 - Central Tehran Branch, Islamic Azad University, Tehran
Keywords: Destructive Behaviors, Inefficient Behaviors, Auditors and Audit Institutions.,
Abstract :
The purpose of this research was to design a structural model of factors affecting destructive and ineffective organizational behaviors of auditors and audit institutions. The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research was made up of experts, professors and experts in the field of auditors and audit institutions, and the number of interviewees is about 16 people. The snowball sampling method was used. Primary data were collected through interviews. Therefore, the obtained indicators were designed in the form of a questionnaire, and 385 completed questionnaires were collected among the second statistical population, that is, the activists and workers in the field of auditors and audit institutions, who were available according to Cochran's second formula, and the data obtained in the quantitative part of the study The analysis was based on the indicators, components, concepts and categories of the proposed model. It is worth mentioning that the relationship between the research variables is as follows: the causal conditions have a 41% effect on the central category and the central category has a 39% effect on the strategies. Also, the path coefficient of strategy factors on outcomes was equal to 0.44. The path of intervening factors on outcomes was also equal to 31% and the path coefficient of background conditions on outcomes in general was equal to 34%, which finally results it showed the significance of the relations and components of the presented model.
