Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 25 3 2018 10 23 The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit 415 432 68931 10.22059/acctgrev.2018.260636.1007921 FA Seyed Mohammad Moshashaei Ph.D. Candidate, Department of Accounting, Faculty of Administrative & Economics, University of Isfahan, Isfahan, Iran Seyed Abbas Hashemi Associate Prof., Department of Accounting, Faculty of Administrative & Economics, University of Isfahan, Isfahan, Iran 0000-0001-7063-4541 Dariush Foroughi Associate Prof., Department of Accounting, Faculty of Administrative & Economics, University of Isfahan, Isfahan, Iran 0000-0002-7164-6728 Journal Article 2018 06 22 Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Control, Specter's questionnaire and Self-Efficacy variable, Sherer and Adams questionnaire were used. Also, Professional Commitment and Ethical Climate Fit were measured by Araniya questionnaire and Victor and Cullen questionnaire. The study is based on a survey of 252 Certified Public Accountants working in Audit Organization and Audit Firms. Research hypotheses were analyzed using ordinary least-squares regression and Sobel Test. Results: The research results indicate that Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) have positive and significant effect on their Professional Commitment. In addition, Ethical Climate Fit as a mediator variable enhances the relationship between Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) and their Professional Commitment. Conclusion: This result reflects the importance of the Ethical Climate in the Audit Organization and Audit Firms, which requires special attention of the authorities 9to this area.     Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Control, Specter's questionnaire and Self-Efficacy variable, Sherer and Adams questionnaire were used. Also, Professional Commitment and Ethical Climate Fit were measured by Araniya questionnaire and Victor and Cullen questionnaire. The study is based on a survey of 252 Certified Public Accountants working in Audit Organization and Audit Firms. Research hypotheses were analyzed using ordinary least-squares regression and Sobel Test. Results: The research results indicate that Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) have positive and significant effect on their Professional Commitment. In addition, Ethical Climate Fit as a mediator variable enhances the relationship between Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) and their Professional Commitment. Conclusion: This result reflects the importance of the Ethical Climate in the Audit Organization and Audit Firms, which requires special attention of the authorities 9to this area.     https://acctgrev.ut.ac.ir/article_68931_ce06a5bddd0f47a7d7df869a73ff2b46.pdf