Determining the effect of auditors' skeptical personality traits with considering the characteristics of organizational behaviour on job Audit Durability

Subject Areas : Financial Mathematics

Azam  Jari ¹ (Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran)
Daruosh  Foroghi ² (Department of Accounting, University of Isfahan, Isfahan, Iran)
Hadi  Amir ³ (Department of Economic, University of Isfahan, Isfahan, Iran)

Received: 2020-08-23 Accepted : 2020-08-23 Published : 2020-10-01

Keywords: durability, Auditors' skeptical personality, Characteristics of organizatioal behaviour,

Abstract :

The problem of desertion the effective and efficient staff and specialist staff is one of serious problem has been created for the organizations managers that seek to maintain, improve and utilize their human resources. Researchers believe that staff desertion will have a negative impact on the organization and not only reduce the organizational performance, but also increase the direct and indirect costs of staff desertion, such as transferring capabilities to competitors, increasing costs of hiring and training new staff, etc. The purpose of this study is to determine the effect of auditors' skeptical personality traits with considering the characteristics of organizational behaviour on job durability. For this purpose, the relationship between interpersonal trust, locus of control and presumptive doubt and neutral of professional skepticism and three characteristics of organizational behaviour, organizational commitment, perceived organizational support and organizational citizenship behaviour on job durability are assessed. The statistical society consists of all auditors of audit institutions that are the member of the Association of Certified Public Accountants who are working and not the organization's partners. The structural equation modeling has been used for analysis. The findings of the study show that auditors' skeptical personality traits did not directly affect their job durability.

References:

[1] Ahmadi, P., Reza Zadeh, F., Sadeghi, F., The effective factors in desertion of teachers, Andishehaye Novin Tarbiati, 2005, 10(1), P.74-91

 

[2] Allport, G. W., Attitudes in C. Murchison (Ed.), Handbook of social psychologyWorcester, MA: Clark University Press, 1935, P.798–844. B, Doi: 10.4236/psych.2017.810105

 

[3] Al-Shbiel, S. O., An Examination the Factors Influence on Unethical Behaviour among Jordanian external auditors: Job Satisfaction as a mediator, International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016, 6(3), P. 285-296. Doi: 10.6007/IJARAFMS/v6-i3/2276

 

[4] Akbaryan, F., Vakilifard, H., Nikoumaram, H., Experimental Study with Evidence from IPO: The Impact of Audit Quality on Earnings Management, Advances in Mathematical Finance & Applications, 2020, 5(3), P. 303-317, Doi:10.22034/amfa.2019.579680.1146

 

[5] American Institute of Certified public Accountants (AICPA), Consideration of fraud in financial statement Audi, Statement on Auditing standards, 2002, 99, New York: AICPA.

[6] Ammara Saleem, Q.A., Nisar, A., Organization citizenship behaviour, psychological empowerment and demographic characteristics: Teachers’ perspective, International Journal of Advanced and Applied Sciences, 2017, P. 129-135, Doi: 10.21833/ijaas.2017.07.019

[7] BagherPour Valashani, M., Saie, M.J., Shaani, S.E, Survey the Auditors in Effect Factors on their Job Satisfaction, Accounting Empirical Researches, 2013, 6, P. 65-94

 

[8] Bastanian, J., KhoshTinat, M., Professional Judgment in Auditing, Accounting Journal, 2018, 192, P.25-57

 

[9] Blau, G., Boal, K., Using job involvement and organizational commitment interactively to predict turnover, Journal of Management, 1989, 15(1), P.115-127, Doi: 10.1177/014920638901500110

 

[10] Casper,W. J., Swanberg, J., Career and work concerns of diverse and understudied workers, Journal of Vocational Behaviour, 2011, Doi: 10.1016/j.jvb.2011.05.006

 

[11] Chan, S. Y., The Relationship between Work Engagement, Perceived Organizational Support and Organizational Citizenship Behaviour in Zun Utara Industry Sdn. Bhd, Thesis of University Utara Malaysia, 2014

 

[12] Chughtai AA., Buckley F., Work engagement and its relationship with state and trait trust: a conceptual analysi, Journal of Behavioural and Applied Management, 2008, 10(1), P. 47-71.

 

[13] Chen, C., Huang, J., Strategic human resource practices and innovation performance — the mediating role of knowledge management capacity, Journal of Business Research, 2009, 62, P.104–114.

 Doi.org/10.1016/j.jbusres.2007.11.016

 

[14] Chen, J., Wang, L., Locus of control and the three components of commitment to change, Personality and individual different, 2007, 42(3), P.503-512, Doi: 10.1016/j.paid.2006.07.025

 

[15] Cohen, J., Derek W. D., Harp, N., The Effect of Professional Skepticism on Job Attitudes and Turnover Intentions within the Audit Profession, SSRN Electronic Journal , 2014, Doi: 10.2139/ssrn.2410547

 

[16] Cohen, J., Derek W. D., Harp, N., Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes, Accounting, Organizations and Society, 2017, P.1-20.

 Doi: org/10.1016/j.aos.2017.08.003

[17] Colquitt, J. A., Scott, B. A., LePine, J. A., Trust, trustworthiness, and trust propensity: a meta-analytic test of their unique relationships with risk taking and job performance, Journal of applied psychology, 2007, 92(4), P.909-927, Doi: 10.1037/0021-9010.92.4.909

[18] Dalton, D. R., Todor, W. D., Krackhardt, D. M., Turnover overstated: The functional taxonomy, Academy of management Review, 1982, 7(1), P.117-123, Doi: 10.2307/257256

 

[19] Davenport, J., Leadership Style and Organizational Commitment: The moderating role of locus of control, ASBBS Annual Conference: Las Vegas, 2011, Doi: 10.11634/232907811301444

 

[20] Dirks K.T., Ferrin D.L., The role of trust in organizational settings, Organization Science, 2001, 12(4), P.450-467. Doi: org/10.1287/orsc.12.4.450.10640

 

[21] Donnelly, P. D., Quirin J. J., O’Bryan ,D., Attitudes toward dysfunctional audit behaviour: The effects of locus of control, organizational commitment, and position, The Journal of Applied Business Research, 2003, 19(1), P. 95-108, Doi: 10.19030/jabr.v19i1.2151

 

[22] Dupré, K. E, Day,L., The effects of supportive management and job quality on the turnover intentions and health ofmilitary personnel, Human Resource Management, 2007, 46(2), P.185-201. Doi: 10.1002/hrm.20156

 

 [23] Eisenberger, R., Armeli, S., Rexwinkel, B., Lynch, P. D., Rhoades, L, Reciprocation of perceived organizational support. Journal of Applied Psychology, 2001, 86(1), P.42–51. Doi: 10.1037//0021-9010.86.1.42

 [24] Ertürk A, Exploring predictors of organizational identification: Moderating role of trust on the associations between empowerment, organizational support, and identification, European Journal of Work and Organizational Psychology, 2010, 19(4), P. 409-441, Doi: org/10.1080/13594320902834149

 

[25]Foote, D., Li, Thomas, T.,Job satisfaction and organizational citizenship behaviour (OCB) Does team commitment make a difference in self-directed teams, Managing Decision, 2008, 46(6), P.933-947, Doi: 10.1108/00251740810882680

 

[26] Hasania, S. R., Jafarnejad Chaghooshib, A., Safarib, H., Mehreganb, M.R., Designing a Sustainable Supply Chain Model with an Emphasis on Behavioural Factors for Foodstuffs in Kermanshah Province, Advances in mathematical finance & applications, , 2019, 4 (4), P. 67-82, Doi: 10.22034/amfa.2019.1874716.1268

 

[27] Hatfield, R. C., Agoglia, C. P., Sanchez, M. H., Client characteristics and the negotiation tactics of auditors: Implications for financial reporting, Journal of Accounting Research, 2008, 46(5), P.1183-1207. Doi:10.1111/j.1475-679X.2008.00302.x

[28] Herda, D. N, Lavelle, J. J, The auditor-audit firm relationship and its effect on burnout and turnover intention, Accounting Horizons, 2012, 26(4), P.707-723, Doi: 10.2308/acch-50181

 [29] Hom, P. W., Griffeth, R, Employee Turnover Cincinnati, Ohio, South Western College Publishing, 1994

 

[30] Holland, J.L., Making Vocational Choice: A Theory of Vocational Personalities and Work Environment. Englewood Cliffs, NJ, 1985, Prentice Hall.

 

[31] Hurtt, R.K., Professional Skepticism: An Audit Specific Model and Measurement Scale, Working paper, Baylor University. 2010, P.149-171. Doi: 10.2308/aud.2010.29.1.149

[32] Islam, T., Khan, S.R. Ahmad, N.U.B., Ali, G., Ahmed, I., Bowra, Z.A, Turnover Intentions: The influence of perceived organizational support and organizational commitment, 13th International Educational Technology 1Conference, Procedia Social and Behavioural Sciences, 2013, P.1238–1242.

 Doi: 10.1016/j.sbspro.2013.10.452

 

[33] Izadikhah, M., Improving the Banks Shareholder Long Term Values by Using Data Envelopment Analysis Model, Advances in Mathematical Finance and Applications, 2018, 3(2), P.27-41.

Doi: 10.22034/amfa.2018.540829

 

[34] Katz, D., Kahn, R.L., The Social Psychology of Organizations, John Wiley and Sons publishing, New York, 1966

 

[35] Korkmaz T., Arpacı E., Relationship of organizational citizenship behaviour with emotional intelligence, Procedia-Social and Behavioural Sciences, 2009, 1(1), P.2432-2435. Doi:10.1016/j.sbspro.2009.01.428

 

[36] Lin, C. P., Ding, C. G., Moderating Effect of the Locus of Control on the Process of Turnover Intentions for High-Tech Personnel, Asia Pacific Management Review, 2005, 10(5), P.301-311.

 Doi:10.6126/APMR.2005.10.5.03

 

[37] Mahdavi, GH., Zamani, R., the investigation effect locus of control, experience and education on professional commitment, Value and Behaviour journal, 2018, P.131-150

 

[38] Markoczy, l., Xin, K., The Virtues of Omission in Organizational Citizenship Behaviour, 2004, P.1-29

 

[39] Martin, A., Roode, G., Employee perceptions of organizational commitment, job satisfaction and turnover intentions in a post-merger institution , Processing of the pan Pacific Conference XXIV, 2007, P. 244-246, Doi:10.1002/job.389

 

[40] Meyer JP., Allen NJ., A three-component conceptualization of organizational commitment. Human Resource Management Review, 1991, 1(1), P. 61-89. Doi: 10.1016/1053-4822 (91)90011-Z

 

[41] Mitchell, D., Braddock, D, Compensation and turnover of direct-care staff in developmental disabilities residential facilities in the United States. II: Turnover, Mental retardation, 1994, 32(1), P.34-42.

 

[42] Mengue B., An empirical investigation of a social exchange model of organizational citizenship behaviours across two sales situations: A Turkish case, The Journal of Personal Selling and Sales Management, 2000, 20(4), P.205-214, Doi: 10.1080/08853134.2000.10754241

 

[43] Moghli, A., Feisy, T., Amirkhani, AH., Lotfi, M., The planning of the model organizational identity, Quarterly journal of public organization management, 2013, 2(5), P.119-134

 

[44] Moradi, M., Lary, M., Khaksary, N., Marandi, Z., The Relationship Ethics, Job Satisfaction and organizational Commitment with employee desertion, the first of Auditing Conference, 2018

 

[45] Nelson, M. A., Model and Literature Review of Professional Skepticism in Auditing, A Journal of practice & theory, American Accounting Association, 2009, 28(2), P.1–34, Working paper, Baylor University. Doi: 10.2308/aud.2009.28.2.1

 

[46] NoraniPour, R., Akbarzade, H., The survey of relationship personality traits and job satisfaction of Petrpshimi Firm employee, Quarterly Journal of Science, 2001, 1, P.25-44

[47] Oh, Y., Park, J., New link between administrative reforms and job attitude: The role of interpersonal trust in peers as a mediator on organizational commitment, International review of public administration, 2011, 16(3), P. 65-88. Doi: 10.1080/12294659.2011.10805208

 

[48] Orasy, H R., Golparvar, M., Pattern of perceived organizational support relationships with job, professional and organizational variables, Management researches in Iran, 2011, 15(4), P.147-172

[49] Organ, R., A meta‐analytic review of attitudinal and dispositional predictors of organizational citizenship behaviour, Personnel psychology, 1995, 48(4), 775-802, Doi:10.1111/j.1744-6570.1995.tb01781.x

 

[50] Patten, D. M., Supervisory actions and job satisfaction: An analysis of differences between large and small public accounting firms, Accounting Horizons, 1995, 9(2), P.17-28.

 

 [51] Podsakoff, P. M., MacKenzie, S. B., Paine, J. B., Bachrach, D. G, Organizational citizenship behaviours: A critical review of the theoretical and empirical literature and suggestions for future research, Journal Management, 2000, 6(3), P.513-563, Doi:10.1016/S0149-2063(00)00047-7

 [52] Rotter, J., A new scale for the measurement of interpersonal trust, Personality, 1967, 35(4), P.651-665, Dio:10.1111/j.1467-6494.1967.tb01454.x

 

[53] Saatchi, M, The employee Attitude about the Effect Factors on job Satisfaction and turnover intention, Publications in ALAME University, 2002

 

[54] Sajdi, S., Zareie, R., The effect audit firm traits and management on audit fee, Accounting and auditing review, 2007, 14(49), P.67-90

 

[55] Salimi, M., Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry, Advances in mathematical finance & applications, 2017, 2 (3), P.13-27, Doi: 10.22034/amfa.2017.533086

 

[56] Sigler, KJ., Challenges of employee retentions, Management Research News, 1999, 22(10), Doi:10.1108/01409179910781823

 

[57] ShoaryNejad, A., New View to Psychology to Perfect Human (A Short Journey through Human Character), 2007, 1, Publisher Etelaat,

 

[58] Smith ,WK., Roux, S., Theisen, C., Weber, C, Career success of preschool teachers in Germanythe significance of the Big Five personality changes in a reorganizing workplace, Journal of Applied Psychology, 2017, 85 (1), P. 132-42, Doi:10.1080/03004430.2017.1314275

 

[59] Turnipseed, D., Bacon,C., Relation of organizational citizenship behaviour and locus of control, 2009, P.57-64, Doi:10.2466/PR0.105.3.857-864.

 

[60] Van Dyne, L., Graham, J. W., Dienesh, R. M., Organizational citizenship behavior: construct redefinition, measurement and validation, Academy of measurement journal, 1994, P. 765-802, Doi: 10.2307/256600

 

[61] Zareie M., Hassan Zadeh, H., Intra-organizational trust and review of the current situation of the country's executive organizations, Management Culture Journal, 2005, 2(7), P.79-126

 

[62] Zeinabadi, H., Salehi K., Role of procedural justice, trust, job satisfaction, and organizational commitment in organizational citizenship behaviour (OCB) of teachers: Proposing a modified social exchange model, Procedia-Social and Behavioural Sciences, 2011, 29(1), P. 1472-1481, Doi:10.1016/j.sbspro.2011.11.387