Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance

Subject Areas : Financial and Behavioral Researches in Accounting

mahdi filsaraei ¹ (Department of accounting, hakim Toos higher education institution, Mashhad, Iran)

Received: 2023-11-13 Accepted : 2023-12-17 Published : 2023-12-21

Keywords: : Audit Performance, Organizational Atmosphere, Unethical Decisions, Audit Quality,

Abstract :

The present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. From the point of view of data collection, the present research is included in the collection of field and survey research. The statistical population of this research includes all certified accountants who are members of the Iranian Association of certified public accountants (IACPA). According to the collected information, the certified accountants who are members of the IACPA are limited to 3100 people. Due to the limited population, Morgan's table was used to determine the sample size. Based on this, the number of 342 sample people has been estimated in 2023 and finally, the results obtained from the hypothesis test using the partial least square method and SmartPLS software show that the organizational atmosphere has an effect on the audit quality and also the organizational atmosphere has an effect on the unethical decisions of auditors and finally the organizational atmosphere affects the audit performance.