جستجوی مقالات مرتبط با کلیدواژه « خودکارآمدی » در نشریات گروه « حسابداری »

Professional judgment and decision-making are key skills in auditing processes, and the auditor's ability to make high-quality decisions and judgments is under their personality traits. Auditor's self-efficacy is a kind of internal recognition of individual capabilities and characteristics that causes a better understanding of the job and improves the auditor's expert opinions. Therefore, the present study proposed and tested the effect of self-efficacy as factor affecting auditors' judgment and decision-making. This research is an applied research in terms of purpose and descriptive-survey in nature. Data collection in this research was done through a questionnaire made by the researcher among the members of the public accountants community of Iran using random sampling and 132 questionnaires were analyzed. Content validity was confirmed using the opinions of experts and university professors, and diagnostic validity was confirmed using the Fornell and Larcker index. After the initial implementation of the reliability test with Cronbach's alpha, the relationships between variables and factors have been investigated and confirmed through confirmatory factor analysis and path analysis. Smart PLS statistical software was used to test the hypotheses. The findings showed that the auditor's self-efficacy has a positive and significant effect on the auditor's judgment and decision-making. Auditors who have more self-efficacy make more effort to judge and make professional decisions. The size of the audit firm does not have a significant moderating role on the relationship between self-efficacy and auditor's judgment and decision-making.

The effect of behavioral characteristics and characteristics of accountants on behavioral accounting has led to the formation of research in behavioral accounting. The purpose of this study is to investigate and design a structural model of relationship between self-efficacy and job performance with mediating role of mental health and mental toughness of accountants. The present study is applied in terms of quantitative performance, in terms of application and in the field of positive research. The research is descriptive-survey in terms of purpose and is descriptive in terms of data collection. To measure and measure the variables of self - efficacy, job performance, mental health and mental toughness of accountants, Sherer et al, Hersey & Goldsmith, Goldberg general health and Kobasa et al, were used. The validity and reliability of the questionnaires were confirmed by face validity and cronbach's alpha, combined and shared reliability. The statistical population includes 350 accountants, according to the Karjesi-Morgan table, 200 of them were selected as a statistical sample and participated in the research. The results showed that the proposed model has been confirmed and self-efficacy has led to mental toughness and mental health. Mental health variables and mental toughness have mediating role in the relationship between self-efficacy and job performance. The findings of this research showed that since accounting profession in the row of high psychological pressure jobs is high, paying attention to psychological variables of self-efficacy, mental health and accountants' perception can be effective in predicting professional and professional managers for performance evaluation and training of professional accountants.

managers' ethical and immoral behaviors are influenced by their beliefs and personality traits . Present study aims at investigating the role of self efficacy, Locus of control, and the personality traits on opportunistic Earnings management. The statistical population of the present study includes the accountants and financial managers of companies listed on the Tehran Stock Exchange in 2009, of which 352 were selected as the final sample by random samplingobtain data were analyzed using Smart PLS3 software and Structural Equation Modeling . the results of statistical analysis showed that dark personality traits( Narcissism ,Machiavellianism, Psychopathy ,and Sadism) have a positive and significant effect on opportunistic Earnings management. While, cognitive characteristics of self-efficacy and Locus of control have no significant effect on opportunistic earnings management. Research findings also showed that self efficacy has significant negative effect on personality traits including Machiavellianism, Psychopathy and Sadism, and Locus of control has a significant negative effect on personality traits including Narcissism ,Psychopathy, and Sadism. The results of this study confirmrd that cognitive characteristics are among the factors influencing dark personality traits. dark personality traits in turn are among behavioral factors which influence opportunistic Earnings management. Therefore, by understanding and recognizing the psychological components that affect the performance of managers and especially the fraudulent behavior of managers, it is possible to help advance preventive measures in this area.

Subject and Purpose of the Article: Self-efficacy refers to the auditor's belief in individual competencies that enable the auditor to have more control over existing situations, thereby improving professional performance and judgment. Therefore, the auditor's self-efficacy can be affected by problem-solving styles. For this purpose, in this research, the effect of problem-solving styles on the self-efficacy of auditors of the Court of Audit of Iran has been investigated.Research The descriptive survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 406 auditors of the Court of Audit who were selected by simple random sampling.Research The results show that problem-solving styles have a significant effect on the self-efficacy of auditors of the Court of Audit. Thus, creative styles, confidence, trends, failure, avoidance, and avoiding have the greatest impact on the auditor's self-efficacy, respectively.Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their problem-solving styles, thus improving the quality of auditing by improving the individual self-efficacy. Therefore, the results of this study can incorporate the Concepts of Cassidy's Cognitive and Behavioral Theory into behavioral research texts in governmental auditing.

Psychological well-being represents the dimensions of positive mental health that increase self-efficacy and, through it, the positive functioning of individuals can be measured. In addition to enhancing psychological well-being, self-efficacy can also affect students' academic satisfaction. Therefore, the purpose of this research was to investigate the effect of psychological well-being on academic satisfaction of graduate students in accounting with the moderating role of self-efficacy. The statistical sample of the study includes 497 graduate students of accounting at the Islamic Azad University throughout the country in 2021 who were selected by the non-random sampling method of the available type. The standard questionnaire was used in this research. Also, research hypotheses were tested by modeling structural equations using PLS software. The research results show that psychological well-being has a positive and significant effect on academic satisfaction and self-efficacy of accounting graduate students. Self-efficacy also has a positive and significant effect on the academic satisfaction of graduate accounting students. Also, self-efficacy plays a moderating role in the relationship between psychological well-being and academic satisfaction of graduate accounting students. The results of this research can be useful for policymakers in Islamic Azad University, to develop appropriate programs for academic satisfaction and prepare applications to effectively use the psychological well-being and self-efficacy beliefs of graduate students.

Ethics is a part of the audit process, which is essential as a basic criterion for providing a fair opinion for auditors. For this purpose, ethical ideology includes a system of ethical values for ethical judgments that provide guidelines for resolving ethical behavior and professional judgment. On the other hand, the auditor's self-efficacy, which is defined as the auditor's expectation of himself to perform professional duties, can be influenced by ethical ideology. Because auditors seek to increase the quality of auditing in order to maintain their professional credibility, and for this reason, it is necessary to examine the ethical components affecting the performance of auditors. Therefore, the purpose of this research is to investigate the effect of auditors' ethical ideology on their self-efficacy. working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2022, who were selected by an available sampling method. The research method is a descriptive survey, and the instrument used in the research is a standard questionnaire. In order to test the hypotheses, structural equation modeling was used using LISREL software. The research results show that ethical ideology, according to Forsyth's model, has a positive and significant effect on auditors' self-efficacy. Also, the ethical ideology of idealism has a positive and significant effect and the ethical ideology of relativism has a negative and significant effect on auditors' self-efficacy.

The effect of behavior psychological characteristics and psychological characteristics of accountants on their performance has caught the attention of researchers. The purpose of this study was to design a structural model of relationship between self-efficacy and job performance with mediating role of mental toughness of accountants. The present study is an applied quantitative research which is based on structural equation modeling. In this study, out of 350 employed accountants in the offices of Arvand Free Zone in 2021 selected by simple random sampling, only 200 people were selected as the sample and answered the research questionnaire. The results showed that self-efficacy has a positive effect on job performance. In addition, self-efficacy has a positive effect on mental toughness. The results also show that mental toughness has a positive effect on the job performance of accountants. Moreover, the results also showed that of this study indicate that self-efficacy has a positive effect on the job performance of accountants by mental toughness. Therefore, attention to the positive psychological variables of self-efficacy and mental toughness of accountants of Arvand Free Zone offices can cause positive behavioral responses and reduce psychological stress and thus improve the quality of their work and their performance. Because these factors increase the feeling of usefulness and value in them, thereby improving the current work and improving the health of the accounting system.

Solving current accounting problems at the national and international level is subject to the expansion of accounting professional ethics. The purpose of this study is to investigate the effect of attitude, support of managers and colleagues, and the mediating role of self-efficacy in the development of accounting professional ethics. The present study is survey-applied. Questionnaires are used to survey the subject and convenience sampling is used to select 145 national and regional accounting instructors virtually and actually. To analyze the results in the form of 7 main hypotheses and 8 sub-hypotheses, the structural equation method was used by Smart PLS software. Findings showed that the educational aspects of professional attitude including individual attitude (23% and positive) and social attitude (42% and positive) are effective on the development of accounting professional ethics. Also, the support of managers has a positive effect on the development of accounting professional ethics by 44%. In addition, self-efficacy can explain 51% of the variable changes in the development of accounting professional ethics. Findings related to intermediate variables also show that the effect of self-efficacy variable on the relationship between individual attitude and the development of accounting professional ethics is 65.2% and the effect of self-efficacy mediators on the relationship between social attitude and the development of accounting professional ethics is 49.9%. Also, the effect of self-efficacy mediators on the relationship between economic-organizational attitude and the development of accounting professional ethics is 58.1%. Other findings also showed that the self-efficacy variable of 37.3% positively strengthens the relationship between managerial support and the development of accounting professional ethics.

What society expects the audit profession is delivering audit quality services. The quality that determines audit performance depends on several factors such as auditor capabilities and professional performance of the auditor. The aim of this study was to investigate the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector. The research method used was a descriptive - survey and the data analyzed using a structural equation model (SEM) done with Lisrel software. The statistical sample included 308 auditors of the Supreme Court of Audit. The data were collected from sixteen provincial auditors in the period from November 2019 - January 2020 with standardized questionnaires. According to the Sobel test, the indirect effect of professional development on audit quality through self-efficacy was significant and the hypothesis of its mediating role was confirmed. According to research findings, indirect path coefficient (0.426) approved the high impact of auditors' self-efficacy on their audit quality. The results indicate that professional development through the mediating variable of self-efficacy affects audit quality.

The behavior and attitude of individuals depends on their personality traits. Self-efficacy and locus of control are important and influential variables on individual behavior. Auditors behave differently in the face of whistleblowing in the workplace. It seems that their different personality traits are the cause of their different behavior in the face of whistleblowing. Therefore, the purpose of this study is the effect of the locus of control and self-efficacy of auditors on whistleblowing with the mediating role of job satisfaction.

This research is descriptive and correlational. The auditors working in the private audit institutes in 1398sh were the statistical population of the study. The sample consisted of 165 of these auditors selected by random sampling. The instrument used in this research is a questionnaire and to analyze the data and test the hypotheses, the structural equation model has been used.

Findings showed that personality traits tested (self-efficacy and external locus of control) had a positive and significant effect on whistleblowing. Also, the indirect effect of the mentioned variables is exacerbated by job satisfaction (mediator variable), that the value of this effect is significant.

Auditors with a high level of self-efficacy and high external locus of control are more desire whistleblowing. high job satisfaction increases auditors' tendency to whistleblowing.

Contribution:

The results of the study provide a new insight into how to improve the whistleblowing status in private audit institutes.

The main purpose of this article is to show the relationship between emotional intelligence and self-efficacy with the aim of gaining the satisfaction of cancer students, which can lead us to new educational nuclei and innovations and leadership. First of all, we will examine how students' emotional intelligence and self-efficacy become an important factor in their satisfaction, which strengthens the learning environment and leads us to new ideas and leadership. First, the important factors of emotional intelligence and self-efficacy are identified and 120 questionnaires are collected from students aged 10-16 years under the support of the benchmark organization, whose validity and reliability have been confirmed by Cronbach's alpha. Then, using structural partial least squares equations (PLS-SEM) modeling, the relationship between the two parameters of emotional intelligence and self-efficacy on personal, social and life satisfaction is determined. The results showed that: the variable of students' satisfaction is related to both variables of self-efficacy and emotional intelligence and all components of these two variables (p <0.05). Findings showed that the relationship between self-efficacy and emotional intelligence with students' satisfaction is positive. Increasing each of the two variables of self-efficacy and emotional intelligence increases students' satisfaction. The intensity of the effect of self-efficacy on students' satisfaction is equal to 0.639, which is a significant amount. The intensity of the effect of emotional intelligence on satisfaction was equal to 0.202.

The purpose of this study was to investigate the relationship between goal orientation (Learning, Performance approach and Performance avoidance) and audit judgment with the mediator role of self-efficacy. The goal orientation is a personality trait that can be effective in performing tasks. The study is a pre-survey type-applied study. Also, a questionnaire was used to survey the subjects and simple random sampling from 118 active auditors in the country. To analyze the findings in the form of two main hypotheses and three sub-hypotheses, structural equations were used by Smart PLS software. The findings of this study showed that there is a positive and significant relationship between the goal orientation, learning and the Performance approach with audit judgment, and there is a negative and significant relationship between the orientation of the goal of performance avoidance and audit judgment. In addition, self-efficacy as a mediator variable strengthens the relationship between goal orientation and audit judgment. Other findings also showed that there is a positive and significant relationship between, learning and performance approach goals and self-efficacy. Also, there is a negative and significant relationship between the orientation of the goal of Performance Avoidance and self-efficacy.

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.

Psychological variables cause behavioral differences in managers; Therefore, these variables are known to be an influential factor in the intention of fraud in financial reporting. The present study seeks to investigate the effect of self-efficacy, Locus of control and dark personality traits on fraudulent financial reporting. Data that could be tested were collected from 352 observations among financial managers and accountants located in companies listed on the Tehran Stock Exchange, and their analysis was performed using Smart PLS3 software and structural equation modeling. The results of statistical analysis showed that dark personality traits (narcissism, Machiavellianism, anti-socialism, and sadism) have a positive and significant effect on fraudulent financial reporting, while cognitive characteristics of self-efficacy and Locus of control have no significant effect on fraudulent financial reporting. Also, based on the research findings, self-efficacy and control source have a negative and significant effect on dark personality traits. The results of this study confirm the importance of psychological components in understanding the causes of managerschr(chr('39')39chr('39')) unethical behavior that lead to fraud in financial reporting. Therefore, by understanding the psychological components that affect the performance of managers and especially the fraudulent behavior of managers, it is possible to help prevent preventive measures in this area.

Dimensions of personality are effective in people's decision making and it can also overshadow the auditor's judgment.The aim of this study was to investigate the relationship between conscientiousness, agreeableness, feeling-thinking and risk-taking with the auditor's judgment regarding the mediating role of self-efficacy.

This study is considered as applied in terms of purpose and descriptive correlational in terms of data collection. 380 auditors working as senior auditors and higher ranks were selected as available samples. The validity and reliability of the questionnaires were confirmed by the high Cronbach's alpha coefficient. Data analysis was performed using data exploratory analysis and structural equations.

The research findings showed that approach agreeableness reduces and avoidance agreeablenessimproves auditors' judgmental quality.Also,the results showed that auditors with thoughtful personality type had more professional judgment than the feeling type. Resultant risk-taking decreases the quality of auditors' judgmental quality and uncertain risk-taking improves it.In addition, all aspects of personality (except conscientiousness) mediated by professional self-efficacy had a significant effect on auditors' judgment.

The results imply the role of personality in auditors' judgment. Self-efficacy plays the mediating role in this regard, so these factors should be considered in improving the audit process.

The present study examined the mediating role of self-efficacy on the relationship between conscientiousness, agreeableness, feeling-thinking and risk-taking with auditors' judgment for the first time in Iran. The findings of the study contribute to the development of the literature on the field of audit behavior and its theories.

The return rate of the questionnaires was set at 80%. To test the hypotheses, the probability value of the model fitted to the significant parameters was used. The suitability of the proposed model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters using Smart PLS software. The results at the 5% error level showed that there was a significant relationship between the orientation of the learning objective and the performance of the audit judgment. There is a significant relationship between the orientation of goal orientation and audit performance. There is a significant relationship between goal orientation, avoidance performance and audit judgment performance. There is no significant relationship between learning goal orientation and self-efficacy. There is a significant relationship between orientation of goal orientation and self-efficacy. There is a significant relationship between goal orientation, avoidance performance and self-efficacy. There is a significant relationship between self-efficacy and audit judgment performance. Self-efficacy does not mediate the relationship between learning goal orientation and audit judgment performance. Self-efficacy mediates the relationship between orientation of orientation performance and audit judgment performance. Self-efficacy mediates the relationship between the orientation of avoidant performance and the performance of audit judgment. The complexity of the work moderates the relationship between self-efficacy and audit judgment.

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.

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.

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.

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.