The Effect of Psychological Entitlement on the Auditors Opinion Shopping Regarding the Mediating Role of Organizational Commitment
amirhossein ghassemzadeh ganjehei
1
(
دانشجوی دکتری
)
Amir Shams
2
(
Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
)
Ali Reza Mehrazeen
3
(
Department of Accounting, Islamic Azad University, Neyshabour Branch, Neyshabour, Iran.
)
محمد کریمی
4
(
گروه مدیریت- دانشگاه آزاد اسلامی واحد نیشابور- خراسان
)
Keywords: Opinion Shopping, Psychological Entitlement, Organizational Commitment,
Abstract :
The aim of the present study is to investigate the theoretical framework based on social exchange theory to investigate the effect of psychological entitlement on the auditors opinion shopping regarding the mediating role of organizational commitment. For this purpose, the information of 205 employees of auditing institutions in all categories was collected in 2024 and analyzed by multiple regression and Sobel test. The results of the research showed that with the increase in psychological well-being, the shopping behavior of auditors also increases. In other words, auditors with high levels of psychological entitlement may show negative attitudes and behaviors in the workplace under certain circumstances and moderate their report. Also, organizational commitment mediated the relationship between psychological entitlement and auditor opinion shopping. Based on the described results, it can be concluded that the entitlement attitude as a multidimensional phenomenon is related to the work environment and can to some extent predict the shopping of the opinion and organizational commitment.
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