The impact of professional and organizational commitment on the relation of job involment with professional skepticisim in audit profession
Subject Areas :
Morteza Hajiabbasi
1
(Assistant Professor, Department of Accounting, Tonekabon Branch, Islamic Azad University)
Mohammad Ebramim Hassankhani
2
(Instructor, Department of Accounting, Abhar Branch, Islamic Azad University)
Mohammadreza Azadehdel
3
(Assistant Professor, Department of government Management, Rasht Branch, Islamic Azad University)
Keywords: Organizational Commitment, Professional Commitment, Professional Doubt, : Job Attachment,
Abstract :
Economic transactions and events are documented and recorded in accounts through the collection of evidence by accountants. The result of the transactions will be made available to the interested parties within the framework of the financial reports.However, directional, misleading, irrelevant or incomplete information can lead to incorrect decisions. Auditors as trustworthy shareholders with a professional skepticism can play an effective role in this direction and prevent incorrect presentation of information.The purpose of this study was to investigate the effect of professional commitment and organizational commitment on the relationship between job attachment and professional skepticism in the audit profession. The statistical sample of this study included 392 auditors working in the auditing profession in 2019 which was selected by random sampling method.The present study is applied in terms of purpose and descriptive-correlational in terms of method and research data were collected using a questionnaire. The structural equation modeling method was used to evaluate the effect of research variables on professional skepticism and also to fit the proposed model using pls software.The results show that professional commitment and organizational commitment have an intervening effect on the relationship between job attachment and professional skepticism
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