The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit

Document Type : Research Paper

Authors

1 Ph.D. Candidate, Department of Accounting, Faculty of Administrative & Economics, University of Isfahan, Isfahan, Iran

2 Associate Prof., Department of Accounting, Faculty of Administrative & Economics, University of Isfahan, Isfahan, Iran

Abstract

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.
 
 

Keywords

References

References
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Accounting and Auditing Review
Volume 25, Issue 3
2018
Pages 415-432

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