Mohammad Mohammadi Articles List

List of Articles Mohammad Mohammadi

Open Access Article
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1 - Organizational Factors and the Effect of Job Satisfaction on the Performance of Auditors
Mohammad Mohammadi samaneh tarighi Negin Tayefe Aghakhan Hashtroodi

By the challenge growing in auditing, audit institutions realized the importance of giving their services with the best quality. The performance of auditors working in auditing groups can also affect the quality of the auditing and reduce the effectiveness of the collec More

By the challenge growing in auditing, audit institutions realized the importance of giving their services with the best quality. The performance of auditors working in auditing groups can also affect the quality of the auditing and reduce the effectiveness of the collection of auditing evidence. As auditing managers’ judgment is based on the information and evidences auditors have gathered, their judgment is not different from what the employees have generated. So auditor’s performance influences the quality of auditing. Behaviors reducing quality of auditing made by what auditors have gained within the auditing period makes the documents less effective. These behaviors could have an abominable effect on quality of auditing and also prejudice reliability of this business. The aim of this research is to discover the common behaviors reducing quality of auditing among superior auditors and its relation with their job satisfaction and their commitments to the audit institution. Information needed for this research has been collected by questionnaires. 150 questionnaires have been sent to private audit institutions all over Iran. The accuracy of assumptions of this research have been examined by regression’s statistical analysis. Consequences of this research indicated that behaviors making the quality of auditing less effective have a meaningful relation with auditor’s job satisfaction and also these reducing behaviors have an indirect relevance with organizational commitments.   Manuscript profile
Open Access Article
- Abstract Page
- Full-Text
2 - The Relationship Between Personality Characteristics and Behaviors Reducing Quality of Auditing
Mohammad Mohammadi samaneh tarighi

The reducing audit quality (RAQ) behaviors that arise from the actions of auditors during the audit period, reduces the effectiveness of the collection of audit evidence. These behaviors can affect the quality of the audit and undermine the credibility of the audit prof More

The reducing audit quality (RAQ) behaviors that arise from the actions of auditors during the audit period, reduces the effectiveness of the collection of audit evidence. These behaviors can affect the quality of the audit and undermine the credibility of the audit profession. The purpose of this study is to identify factors that reduce audit quality behaviors and explain their relationship with the auditor's personality and their organizational commitment. To this end, 215 questionnaires were sent as sample to private audit institutions throughout Iran, and the required data were collected by using a distributed questionnaire among the statistical population of the study. Afterwards, using statistical analysis, multivariable regression and Pearson correlation, the validity of the research hypotheses was assessed. The results of the research indicate that the incidence of reducing audit quality behaviors directly has a significant relationship with the auditor's personality. Also, the occurrence of reducing audit quality behaviors has a significant and reverse relationship with organizational commitments. Manuscript profile

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List of Articles Mohammad Mohammadi