جستجوی مقالات مرتبط با کلیدواژه « psychological empowerment » در نشریات گروه « حسابداری »

The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship between psychological empowerment and audit quality. Using standard questionnaires, the required data were collected by all professional staff of auditing firms member of Iranian Society of Certified Accountants in 2018 and 2019 and analyzed using SPSS software and macro process.  The results show that the psychological empowerment of auditors has a positive and significant relationship with audit quality. Also, the results show that by increasing the internal locus of control of auditors, the positive relationship between psychological empowerment and audit quality improves. In other words, employees with high psychological empowerment and internal locus of control perform the audit with the highest quality. According to the research findings, it is better for auditing firms to use the capabilities, skills and initiative of their employees and to implement and implement ethical leadership that increases the empowerment of employees in their institutions.

The term glass ceiling refers to the invisible artificial barriers formed by attitudinal and organizational prejudices, which prevent women from senior executive positions. The purpose of this study is to investigate the effect of female auditors’ glass ceiling beliefs on tenure intentions, considering the mediating variable role of psychological Empowerment. This study is a descriptive and correlational study and the statistical population of the study consists of female auditors working in member institutions of the Iranian Association of Certified Public Accountants (IACPA). The information required for this study was collected by completing a questionnaire by 116 female auditors in 1400. In this study, in order to measure the beliefs of the glass ceiling, the constructs of denial, resilience, resignation, and acceptance have been applied, and in order to test the hypotheses, structural equation modeling using the least-squares method has been used. The results of testing the hypotheses using SmartPLS 3 indicated the positive and significant effect of denial and resilience and the negative and significant effect of acceptance on the psychological empowerment of female auditors. The results also showed that the constructs of denial and resilience through the construct of psychological empowerment have an effect on tenure intentions, but the indirect effect of resignation and acceptance on the tenure intentions is not significant. Hence, part of the higher tendency of female auditors to leave auditing firms than male auditors can be attributed to the beliefs of the glass ceiling.

Today, environmental conditions have become so complex, dynamic, and uncertain that organizations can no longer guarantee their long-term viability without innovation. The main purpose of this study is the effect of quantum management skills on the formation of innovative work behavior based on the mediating role of psychological empowerment and knowledge management (Case study: staff of Imam Khomeini Hospital in Dehdasht). According to the applied purpose and in terms of nature, descriptive-survey and statistical population, 210 employees of Imam Khomeini Hospital in Dehdasht were identified by simple random sampling. The instrument used in this research was a questionnaire and for statistical analysis and testing of the conceptual model of the research, the method of structural equations and SPSS 23 software and Wizzler 8.7 were used. Findings showed that quantum management skills have a positive and significant effect on innovative work behavior of employees and psychological empowerment of employees and management of employees' knowledge. Psychological empowerment and knowledge management also have a positive and significant effect on employees' innovative work behavior. And among the hypotheses, quantum management skills had the greatest impact on innovative work behavior.

The purpose of this study is investigation of the effect of psychological variables on auditors' whistle-blowing based on psychological safety theory. A sense of psychological safety indicates that one is able to express oneself without fear of its negative consequences. Statistical society of this survey contains 430 auditors working in auditing profession in 2019 which have been selected by random sampling method. The present survey is functional in purpose and descriptive correlation in method. The survey’s data has been collected by questionnaire tool and for investigate the effects of factors on whistle-blowing and also the structural equation modeling method by PLS software was used to present the recommended pattern. The outcomes of the survey revealed that survey’s factors have positive and meaningful effects on auditors whistle-blowing. The results also show that job motivation is placed on the highest level of affecting among the studied factors in the aspect of affecting the auditor’s whistle-blowing.

Audit quality is a fundamental element that reflects the demand for audit services. Also, high audit quality improves the credibility and continuity of profession and audit firms. The purpose of this study is to investigate the Premature Sign-Off Procedures and Underreporting Time of Audit as reducing the quality of audit and, ultimately, the long-term interests of audit firms. In this regard, the data of 157 employees of the auditors of the member of the audit firms of the member of Iranian Association of Certified Public Accountants in 2019 and analyzed using multiple linear regression analysis in SPSS software. The results of the research show that the psychological empowerment of auditors, which consists of dimensions of meaningfulness, competence, autonomy and influence, has a negative and significant effect on the early termination of procedures and the lack of accountability of the audit work time. Therefore, the greater the ability of auditors to have an impact on the results of the audit work in pursuit of positive and acceptable goals and values and / or their importance for their work, the behaviors such as early termination of audit procedures and low reporting time due to It does not produce negative outcomes for the institution and audit profession, and vice versa, in order to advance the institution and the audit profession.

The process of capital allocation is based on the information provided through financial reporting. In this context, auditing is regarded as a tool for improving the quality of financial statements. Hence, professional ethics and codes are necessary for auditors so they can perform their duties in a regular manner. Accordingly, this study aims to examine the role of auditor's psychological empowerment on observance of the code of professional ethics with emphasis on the moderating role of organizational status and job experience. Research data is gathered thorough 288 online questionnaires which are distributed to those auditors that work for audit institutions of Iranian association of certificate public accountants. The results suggest that psychological empowerment in the workplace can have a significant impact on the observance of code of professional conduct. Also, job experience could have act as a moderating variable on the relationship between psychological empowerment and observance of code of professional conduct.