The Effect of Financial Literacy on the Financial Behavior of Senior Tax Auditors, Considering the Mediating Role of Financial Socialization
Subject Areas : Financial and Behavioral Researches in Accounting
fatemeh ehghaghi
1
,
Zohreh Zivdar
2
1 - ایران . اصفهان. دولت آباد . . دانشگاه آزاد واحد دولت آباد. گروه حسابداری
2 - Department of Accounting, Dolatabad Branch, Islamic Azad Univercity, Isfahan, Iran
Keywords: Senior Auditors, financial behavior, financial literacy, Financial Socialization,
Abstract :
The purpose of this research is to investigate the effect of financial literacy on the financial behavior of senior tax auditors, considering the mediating role of financial socialization. The current research is applied in terms of purpose, and in terms of nature, it is descriptive research, and in terms of correlation type. By referring to the human resources section of the General Administration of Tax Affairs of Isfahan Province; The number of the statistical population of the research including all the senior tax auditors of Isfahan, Shahin Shahr and Mimeh was announced as 450 people. Accordingly, the sample size was selected as 207 people based on Cochran's formula, which were considered by stratified random sampling. The research tool included a questionnaire of 43 questions, in the sections of financial socialization with 9 questions, financial literacy with 11 questions and financial behavior with 23 questions, whose validity was confirmed in a formal and structural way, and its reliability was also based on alpha Cronbach's value of 0.83 has been confirmed. The collected data were analyzed based on structural equation path analysis in AMOS software. The results showed that the financial literacy of senior tax auditors had an effect on the auditors' financial behavior. Also, the results of the Sobel test indicated that financial literacy has an effect on financial behavior with the mediating role of financial socialization.
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