The impact of multiple intelligences on auditor's judgment and decision-making in auditing, given the mediating role of auditor's organizational culture
This research investigates the impact of multiple intelligences on auditor's judgment and decision-making in auditing, considering the mediating role of auditor's organizational culture. This is an applied research conducted through a descriptive-survey. The spatial and temporal scopes of the research are auditing institutions in 2022 and 2023. The statistical population included 1300 certified accountants and professional managers of the understudy audit firms. The sample size according to Cochran's formula, was 297 (n = 297). A questionnaire was used to collect data. In this research, the validity of the questionnaire was investigated using convergent validity and discriminant validity. Also, the reliability of the variables in terms of Cronbach's alpha and composite reliability, which was more than 0.7 for all variables, was confirmed. The data were analyzed using PLS performed in SPSS and Smart PLS4. The results indicated that multiple intelligences (organizational intelligence, spiritual intelligence, and emotional intelligence) had an impact on auditor's judgment and decision-making, as well as his/her organizational culture. In addition, the auditor's organizational culture had an effect on their judgments and decisions. Finally, auditor's organizational culture mediated the impact of multiple intelligences on auditor's judgments and decisions.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.