منبع کنترل درونی حسابرسان و تعهد حرفه‌ای: آیا بهزیستی روان‌شناختی مهم است؟

Objective

The auditors' professional commitment has always been one of the most critical factors in introducing the vital position of auditing in society and promoting the growth and development of the auditing profession. Due to the numerous financial scandals that occur worldwide, auditors' professional commitment has become more important. One factor affecting auditors' professional commitment is their individual differences, such as internal locus of control. Also, psychological factors, one of which is psychological well-being, play an important role in this issue. This study aims to investigate the mediating role of auditors' psychological well-being in the relationship between the internal locus of control and their professional commitment.



Methods

This research is applied research, and in terms of method, it is a descriptive survey. Since it was conducted in a real environment, i.e. audit organization and audit firms, it is considered as a type of field research. Multivariate regression models were used to test the research hypotheses, and the Sobel test was used to examine the role of the mediator variable (psychological well-being). The research's statistical population comprises certified public accountants who are self-employed and working in audit organizations and audit firms. According to the latest information on the Iranian Association of Certified Public Accountants (IACPA) website, the statistical population was 1984. A questionnaire tool was used to collect data, and 247 questionnaires were collected.



Findings

The results show that auditors' internal locus of control positively and significantly affect their professional commitment. Psychological well-being, as a mediating variable, strengthens the positive relationship between auditors' internal locus of control and their professional commitment. In other words, the research showed that in addition to the direct effect that auditors' internal locus of control has on their professional commitment, they also have an indirect effect on professional commitment through psychological well-being.



Conclusion

The research results indicate the positive effect of auditors' internal locus of control on their professional commitment. Also, the positive role of psychological well-being in strengthening this relationship has been confirmed. These results show that auditors with an internal locus of control have a higher degree of psychological well-being. This internal pleasant feeling leads to an increase in their professional commitment. The research results emphasize the importance of paying attention to psychological issues and individual differences when hiring auditors or granting licenses to certified public accountants. Job applicants in the auditing profession must be carefully evaluated in terms of personal and psychological characteristics at the beginning of employment. Such evaluation at the time of employment can help the professional commitment, growth and development of the auditing profession and prevent possible future problems. Considering that the professional commitment of auditors is one of the critical challenges of the auditing profession, the results of such research can be used by the policymakers as well as those who perform financial statements audits in the country, i.e., the audit organization and audit firms that are members of the Iranian Association of Certified Public Accountants (IACPA).