Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction

According to the Social Cognitive Theory, human behavior is influenced by individual differences and environment. Auditors’ Organizational Attitudes, that is, Organizational Commitment and Job Satisfaction can be effective on  audit quality improvement. The purpose of this study is to examine the effect of auditors’ individual differences on their organizational commitment and job satisfaction. For this purpose, according to the social cognitive theory, two criteria of internal locus of control and self-efficacy are used as auditors’ individual differences. The study is based on a survey of 252 certified public accountants working in Audit Organization and audit firms. Research hypotheses are tested using ordinary least-squares regression. The results indicate that auditors’ internal locus of control and self-efficacy has positive and significant effect on their organizational commitment and job satisfaction. These results reflect the importance of attention of authorities to individual differences of current auditors and applicants for recruitment in the Audit Organization and audit firms such as internal locus of control and self-efficacy.