Interpretive structural modeling of factors affecting the psychological resilience of auditors in order to reduce the turnover intention
Subject Areas : Financial and Behavioral Researches in Accounting
hosein kamrani
1
,
Razieh Alikhani
2
,
Mehdi Maranjory
3
,
yosef Taghipouryan
4
1 - Ph.D. Student of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
2 - Associate Prof. Accounting, University of chalous, Islamic Azad University, chalous, Iran
3 - Associate Prof. Accounting, University of chalous, Islamic Azad University, chalous, Iran
4 - Assistant Prof. Accounting, University of chalous, Iran
Keywords: psychological resilience, auditors, interpretive structural modeling,
Abstract :
The purpose of the present study was the interpretive structural modeling of factors affecting the psychological resilience of auditors. This study is based on the practical purpose and from the perspective of the method, it is in the field of mixed studies with the inductive-comparative approach. The identification of factors affecting the psychological resilience of auditors was done through semi-structured interviews based on theoretical saturation with professors and experts in psychology, accounting and organizational behavior management. The validity and reliability of the interviews were confirmed by the method of relative content validity and Cohen's kappa index, respectively. In order to model the factors affecting the psychological resilience of auditors, the opinions of the founders, managers and accountants of the audit institutes in the number of 79 people were used with the convenience sampling method and with the help of a questionnaire. Validity and reliability of the questionnaire were confirmed using content validity and test-post-test method. Coding the resulting data using MaxQda 2020software led to the identification of 14 factors affecting the psychological resilience of auditors. Modeling of the identified factors with interpretative structural method led to the formation of seven levels, where psychological contracts, mindfulness and psychological empowerment were the most effective factors and psychological health was the most impressionable factor.
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