Partial Least Squares Analysis to Measure the Impact of Pygmalion Financial Components

Advances in Mathematical Finance and Applications

مقاله 15، دوره 8، شماره 2، مرداد 2023، صفحه 605-624   

نوع مقاله: َApplied-Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2022.1952498.1697

نویسندگان

Ali Akbar Nazarpour¹؛ Abdul Karim Moghadam^{* 2}؛ Ghasem Rekabdar³

¹Department of Accounting, Khorramshahr-Persian Gulf International Branch, Islamic Azad University, Khorramshahr, Iran

²Associate Professor, Department of Accounting, Payame Noor University of Iran

³Assistant Professor of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran

چکیده

The growth and development of positive psychological approaches in the field of financial resource management have created transcendental success as a new conceptual basis in the psychology of professions and occupations and has led to a tendency to apply knowledge and skills in achieving financial development in terms of job expectations. An increase in that profession and this issue can also lead to the development of ethical financial functions. Specifies. In the meantime, some jobs, such as jobs with more responsibilities and accountability, will play a more significant role in terms of observing the behavior of financial professionals, because if they deviate from ethical principles, it can have serious social consequences. Therefore, the purpose of this study is to investigate the effect of financial pygmalion on the development of financial confidence of financial auditors. In this study, partial least squares analysis (PLS) and the opinions of auditors who are members of the auditing organization and private sector auditing firms were used. The results of this study showed that the effect of financial pygmalion on the content understanding of the professional environment and understanding the value of the professional environment and belonging to the auditors 'professional environment as three dimensions of auditors' financial ethics self-confidence has a positive and significant effect.

کلیدواژه‌ها

Financial Pygmalion؛ Financial Ethics Confidence؛ Auditing

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