The effect of job complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence

Subject Areas : Financial and Behavioral Researches in Accounting

shahrzad aghamohamadi ¹ , arezoo aghaei chadegani ²

1 - department of accounting, najafabad branch, islamic azad university, najafabad, iran
2 - accounting department, najafabad branch, islamic azad university, najafabad, iran

Received: 2023-03-12 Accepted : 2023-06-01 Published : 2023-06-22

Keywords: work complexity, auditor seniority, acceptance of inefficient behavior, audit judgment, Independence,

Abstract :

The main purpose of the current research is the impact of work complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence. The statistical population of this research includes all auditors working in audit institutions and audit organizations in Iran. Using Cochran's formula, a sample size of 192 people was considered. The data needed to examine and analyze the research hypotheses were collected through a standard questionnaire, and path analysis regression with SmartPLS software was used to examine the relationships between variables.The results of the research showed that the interactive variable of independence* work complexity which has a significance level of 0.036 and less than 0.05, it can be concluded that the independence variable can moderate the relationship between work complexity and audit judgment and work complexity It has a positive and significant effect on audit judgment. Therefore, hypothesis H1 is accepted in this study. The interactive variable of independence* the auditor's job rating, which has a significance level of 0.042 and less than 0.05, it can be concluded that the independence variable can adjust the auditor's job rating with audit judgment, therefore, hypothesis H2 in this research accepted. The interactive variable of independence* acceptance of inefficient behavior which has a significance level of 0.020 and less than 0.05, so it can be concluded that independence can moderate the relationship between acceptance of inefficient behavior and audit judgment, therefore, hypothesis H3 in this The research has been accepted.

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