Determining the effect of auditors' skeptical personality traits with considering the characteristics of organizational behaviour on job Audit Durability

Advances in Mathematical Finance and Applications

مقاله 8، دوره 5، شماره 4، دی 2020، صفحه 521-547   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2020.674950

نویسندگان

Azam Jari¹؛ Daruosh Foroghi^{* 2}؛ Hadi Amir³

¹Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran

²Department of Accounting, University of Isfahan, Isfahan, Iran

³Department of Economic, University of Isfahan, Isfahan, Iran

چکیده

The problem of desertion the effective and efficient staff and specialist staff is one of serious problem has been created for the organizations managers that seek to maintain, improve and utilize their human resources. Researchers believe that staff desertion will have a negative impact on the organization and not only reduce the organizational performance, but also increase the direct and indirect costs of staff desertion, such as transferring capabilities to competitors, increasing costs of hiring and training new staff, etc. The purpose of this study is to determine the effect of auditors' skeptical personality traits with considering the characteristics of organizational behaviour on job durability. For this purpose, the relationship between interpersonal trust, locus of control and presumptive doubt and neutral of professional skepticism and three characteristics of organizational behaviour, organizational commitment, perceived organizational support and organizational citizenship behaviour on job durability are assessed. The statistical society consists of all auditors of audit institutions that are the member of the Association of Certified Public Accountants who are working and not the organization's partners. The structural equation modeling has been used for analysis. The findings of the study show that auditors' skeptical personality traits did not directly affect their job durability.

کلیدواژه‌ها

Durability؛ Auditors' skeptical personality؛ Characteristics of organizatioal behaviour

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