جستجوی مقالات مرتبط با کلیدواژه « Theory of Planned Behavior » در نشریات گروه « حسابداری »

The purpose of this study is explain and provide a conceptual framework for auditors' professional skepticism, individual differences, behavioral goals and actions in this field using the theory of planned behavior test. The present study is "descriptive" in terms of applied purpose and in terms of method of collecting research information and is of "correlation" type. The statistical population of the present study includes all auditors in Tehran. The sampling method in the present study is to classify and distribute the questionnaire randomly. The number of samples using PLS method was determined to be 300. After distributing 350 questionnaires, 304 usable questionnaires were returned and analyzed. In order to collect data from Hart Audit Doubt Intention Questionnaire (2010), Johnson et al.'s Behavioral Action Questionnaire (2021) Auditor Johnson et al.'s Knowledge Questionnaire (2021), Johnson et al.'s Experience Scale Questionnaire (2021) , Hannah and Avalio (2010) Moral Courage Questionnaire and Johnson et al. (2021) Planned Behavior Theory Questionnaire were used. The results showed that there is a significant relationship between individual differences such as gender, experience, duty-specific knowledge and moral courage with the characteristics of professional skepticism. The results also showed that attitude, mental norms and perceived behavioral control have a significant relationship with the characteristics of professional skepticism. Finally, skepticism of the auditor's profession is significantly related to more search for audit evidence, more questions about audit evidence, and the suspension of judgments about audit evidence.

The purpose of the present study is to review non-compliance of taxpayers in occupations within the framework of a behavioral theory. The present study is practical and it has a descriptive-survey approach. Cluster sampling method was used and the research data were collected through 338 structured and researcher-made questionnaires with 5-point Likert scale from 4 groups of occupations (currency exchangers, real estate agents, lawyers, and official court experts). The collected data were analyzed using SPSS (version 25), Smart P.L.S. (version 2), and structural equations modeling method. The results indicate that within the framework of planned behavior theory, attitude variables, information asymmetry, risk taking, and tax compliance cost have a significantly direct relationship with tax non-compliance intention. However, no significant relation was observed in the effect of attitude variables, tax knowledge, tax system, and tax officials. A significantly indirect relation was observed between the impact of norms on the intention of tax non-compliance and individual norms. Finally, it was observed that recognized behavioral control has a significant effect on the intention and behavior of income tax non-compliance in occupations. It is noticeable that tax organizations do not have sufficient focus on behavioral factors and since the theory of planned behavior is a suitable approach to explain and predict the intention and behavior of taxpayers, this gap can be investigated using this theory and other similar ones to present appropriate solutions.

In order for the reporting of financial information in companies to help users in evaluating the performance and profitability of a company, the presentation of information must be correct and far from fraud, so the proper behavior of accountants will be very effective in realizing this goal. The aim of the current research is to investigate the factors influencing the creation of Machiavellian behavior of accountants in 1400 using the theory of planned behavior based on the structural equation modeling method. The sample size is 870 accountants who were randomly selected based on gender and educational level, and 490 of them responded to both questionnaires of behavioral tendency (Ajzen, 2006) and Machiavellian behavior (Christio Jais, 1970). To check the reliability of the research tool, Cronbach's alpha method and composite reliability coefficient (CR) were used, and the coefficient for all variables is above 0.7 and acceptable. To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 0.4 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients Z, R_square, were used, and the obtained results indicate the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the attitude of accountants has a significant and positive effect on the tendency towards Machiavellianism. Also, mental norms and perceived behavioral control have a significant effect on the behavioral tendencies of accountants. According to the studies based on the theory of planned behavior, behavioral tendencies have an effect on the Machiavellianism of accountants.

The aim of the current research is to investigate the behavioral factors effective on the promotion of Islamic tax compliance. According to the theory of logical response of planned behavior, today Islamic governance is one of the effective approaches to improve the efficiency of behavioral management in attracting the intention, attitude and mental norms of Islamic tax modi, and competent authorities are trying to identify the effective factors. on voluntary compliance, strengthen it in order to achieve the goals of non-governmental charitable organizations, which is to increase the collection of Islamic taxes. In promoting voluntary Islamic tax compliance, executive and legal factors are usually taken into consideration, and less attention has been paid to internal and psychological factors. The time period of the research is 2022. This is an applied and correlational research using a post-event approach. The source of receiving information is the questionnaire. In order to realize the hypotheses of the research, first, based on the questionnaire, the necessary information related to the hypotheses was collected and then with the help of binomial t-test, the hypotheses were examined using 352 completed questionnaires by the statistical population. The evidence indicates that new behavioral management approaches are effective on Islamic governance and the attitude and mental norms of Islamic taxpayers and their intentions have a significant relationship with Islamic tax compliance.

Among the requirements for capital markets development is to analyze the individual investors' behavior from the different aspects. In this study, the individual investors' behavior has been investigated based on the expanded theory of planned behavior (including two variables: optimism-pessimism and financial literacy). The required data were collected through the distribution of questionnaires among 266 individual investors. Data analysis was performed using structural equation modeling in the form of SmartPLS version 3 and SPSS version 26 software. According to the research findings, all 10 research hypotheses were confirmed. Out of 10 hypotheses, 7 are related to direct effects and 3 are related to indirect effects. This means that the variables of attitude, subjective norms, perceived behavioral control, and optimism-pessimism have a positive and significant effect on people's investment intention. In addition, variables of optimism-pessimism and financial literacy have a positive and significant effect on attitude. Also, the variable of financial literacy has a positive and significant effect on the variable of perceived behavioral control. Based on the research findings, the variables of attitude and the perceived behavioral control have a mediating effect on the relationships between optimism-pessimism and financial literacy variables with people's investment intention. Finally, based on the research findings, the implementation of the extended planned behavior theory in the capital market can help the growth and development of this market.

There are few studies about the role of the theory of planned behavior as an individual's important psychological behavior despite several investigations about earning management. This study aims to design, develop and examine the model of earning management intentions by applying the theory of planned behavior based on psychological characteristics to empirically represent the effect of attitudes, subject norms, perceived behavioral controls, and moral obligation on different methods of earning management intentions. We use three different scenarios including real earning management, choosing accounting methods, and manipulating accruals and the standard theory of planned behavior questionnaires. The examination of this study is based on 278 questionnaires answered by MBA students in 2022 and 2011 through convenience sampling. To test hypotheses, we use Kruskal Wallis (H Test) and structural equation.  The results show that there is a significant difference between individuals' attitudes, subject norms, perceived controls, and moral obligations in different earning management methods. Besides, we find that the individual earning management intentions model applying the theory of planned behavior in each of the three earning management methods is significant, and attitudes, subject norms, perceived controls, and moral obligations have significant effects on their intentions to engage in earning management behavior. The results of applying the theory of planned behavior for forecasting individuals' engagement in earning management could be used in setting educational programs, standard setting, and empowering internal control mechanisms in firms.

Employees who are accounting action seek to invest in relationships that, through well-planned and fully opportunistic planning, provide a platform for their legal and illegal requests. These fully accountable employees lend to their target individuals to get the most out of this investment when needed. The purpose of this study is to investigate the effect of the theory of planned behavior and opportunistic behavior on the accounting action performance of employees (accountants). For this purpose, Persian and Latin articles that were selected by snowball method were used. After theoretical saturation, textual content analysis was performed. Then, the obtained data were provided to the experts by a questionnaire, and after three rounds of qualitative Delphi and identification of relevant sub-criteria, and then using network analysis technique and Dematel, internal relationships and prioritization were examined. Based on the results, the criterion of "planned behavior" with a normalized weight of 0.0472 is in the first priority and the criterion of "opportunistic behavior" with a normalized weight of 0.0296 is in the second priority.

Investing in Islamic financial instruments leads to the collection of stagnant capital and the allocation of resources in an optimal way and economic development, which is possible by identifying the factors affecting investment in this type of securities. The theory of planned behavior is able to predict a person's behavior and action through three factors. The purpose of this research is to determine the role of theory of planned behavior in investment decisions in Islamic securities. This research investigates the effect of theory of planned behavior factors such as attitude toward behavior, subjective norm and perceived behavioral control on investment decisions in Islamic securities (Sukuk). This research is behavioral study and survey research which is conducted using questionnaire. This research is conducted in Tehran Stock Exchange in 2019 and population consists of all investors in Tehran Stock Exchange and the sample consists of 164 filled and returned questionnaires. To analysis research hypotheses, SEM method and PLS software are used. The results show that attitude toward behavior and perceived behavioral control have effect on investors’ intention to invest in Islamic securities but subjective norm has no effect on investors’ intention to invest in Islamic securities. Moreover, the results show that investors’ intention has no significant effect on investors’ decision to invest in Islamic securities.

Acceptance of dysfunctional audit behavior is accepting any activity that is against the audit standards. This behavior is a serious problem for professional auditing that can lead to its failure. The purpose of this study was to examine the effect of internal locus of control, external locus of control and organizational commitment to the acceptance of dysfunctional audit behavior Based on the Theory of Planed Behavior. The target population of this study is the auditors of Iranian Association of Certified Public Accountants in the year 2018. The sample was chosen by random sampling method and 310 auditors were selected by using Cochran formula. Data were collected by questionnaire and then they were analyzed by structural equation model with the approach of Partial Least Squares. The Smart PLS software was used for analyzing the data. The results of the analysis showed that the internal locus of control and organizational commitment had the negative effect and the external locus of control had a positive effect on the acceptance of dysfunctional audit behavior. This means that auditors with internal locus of control and organizational commitment, avoid accepting dysfunctional audit behavior and auditors with external locus of control tend to accept the audit dysfunctional behavior.

Recent years studies show that external auditing occupies a low position (eighth place) among the methods of detecting fraud; as a result, it is important to examine which factors can improve external auditorschr(chr('39')39chr('39')) performance in detecting fraud. Therefore, the goal of this research is to study the effect of professional ethics and personal moral philosophy (subjective norm) and professional skepticism (attitude towards behavior) on external auditorschr(chr('39')39chr('39')) performance fraud detecting based on theory of planned behavior. This research is categorized as an applied one. Studying literature review, research data have been collected by a questionnaire. The statistical sample using cluster sampling method includes 159 private and public sector auditors and research period is dated during 2020. Data analyzing utilized by partial least squares (PLS) through Smart-PLS2 software. The results show that professional ethics and the ethical orientation of idealism have positive direct and indirect effect on the Fraud Detection Capability through mediator variable of professional skepticism. Moreover, ethical orientation of relativism has direct negative effect on fraud detecting capability; besides ethical orientation of relativism has indirect effect on fraud detecting capability through mediator variable of professional skepticism.

In recent years studies have shown that external auditing occupies a low position (eighth place) among the methods of detecting fraud; as a result, it is important to examine which factors can improve external auditors' performance in detecting fraud. Therefore, the purpose of this research is to study the effect of Personality Types, Experience, Gender and Professional skepticism(mediator variable) on external auditors' performance fraud detecting. This research is categorized as an applied one. Studying literature review this research data have been collected through a questionnaire. The statistical sample includes 159 private and public sector auditors and research period is dated in 1399. Data analyzing utilized by partial least squares (PLS) and Smart-PLS2 software. The results show that ST (Sensing-Thinking) and NT (Intuitive-Thinking) personality types of auditors in comparison with the other types have direct and indirect (through mediator variable of professional skepticism) positive effect on fraud detection capability. Moreover, there is no significant relationship between gender and fraud detection Capability.

The aim of this study was to investigate the effect of behavioral interventions on knowledge sharing behavior using the theory of planned behavior among independent auditors. Attitudes, abstract norms and inclinations are important aspects of this theory and their mediating role in the relationship between behavioral interventions and knowledge sharing behavior has also been investigated.

The present study is applied and falls into the category of experimental research. The method of execution is multi-group post-test design. The statistical population of this study is the auditors working in the auditing organization and auditing institutes in Tehran. The sample is selected from the available sampling method and eliminated (screening). The of structural equations technique and non-parametric Kruskal-Wallis and Mann-Whitney tests have been used to test the research hypotheses.

The results show that behavioral interventions affect the knowledge-sharing behavior of independent auditors by influencing abstract attitudes and norms. In other words, abstract attitudes and norms play a mediating role in the relationship between behavioral interventions and knowledge sharing behavior. There is also a significant difference between the amounts of information shared by each group; Participants who received targeted messages about both behavioral and normative beliefs shared more information.

Independent auditors have a positive attitude about knowledge sharing in their institutions and their mental norms are also influenced by a positive attitude towards knowledge sharing behavior. On the other hand, abstract attitudes and norms are reinforced by purposeful messages (behavioral interventions). These two factors have intensified their desire to share knowledge; But knowledge sharing behavior has not increased in line with this desire.

The present study aimed at investigating the role of attitude, sabjective norm, perceived behavior control, ethical commitment, and perceived risk on intention to corporate sustainability accounting and reporting(CSAR) on the Tehran Stock Exchange. This study is a survey research. The statistical population of this study included the financial managers and senior experts of accounting in the companies listed on the Tehran Stock Exchange except the financial intermediary companies such as banks, investment funds, insurances, etc. The population size was considered as 276 subjects each one representing one company. The statistical sample was determined as 161 subjects using Cochran formula at 5% error level. In order to measure the research variables, a standard questionnaire with five-point Likert scale was used. The research questionnaire was randomly emailed to 200 companies listed on the Tehran Stock Exchange in 2019 to achieve the statistical sample size and finally 163 questionnaires were answered. In this study, the structural equations model was used to test the hypotheses. The results of structural equations model showed that attitude, mental norm, perceived behavior control, and ethical commitment have a positive effect on intention to CSAR. However, the significant effect of perceived risk of managers and accountants on intention to CSAR was not observed. The results of this study presented an extensive attitude among the goals of managers for intention to CSAR. Thus, the above-mentioned components can be used for CSAR to achieve a sustainable development.

In response to recent financial scandals around the world and also financial corruptions in Iran, researchers have been looking for a way to prevent recurring such events. Whistleblowing is proposed as one of the most important monitoring mechanisms in preventing corruption and financial scandals. Whistleblowing means reporting misconduct to responsible authorities. Therefore, the present study aimed to investigate the Whistleblowing about organizational misconduct by using the Theory of Planned Behavior between independent auditors working in the audit institutions and Audit organization. To achieve this goal, 372 questionnaires were collected in 2018 and tested and also Structural Equation Modeling (SEM) was used to test the hypotheses of the research. The results of the research showed that the variables of the Theory of Planned Behavior include attitude toward Whistleblowing, subjective norms and perceived behavioral control have direct and significant influence on the Whistleblowing. Therefore, the Theory of Planned Behavior is a suitable theory for explaining the Whistleblowing in independent auditors.

The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing using components of the extended theory of planned behavior and professional commitment. In doing so, the present research studies the effects of perceived behavioral control, perceived subjective norms, attitude toward whistle-blowing, moral obligation, and professional commitment on whistle-blowing intentions and also examines the moderating role of moral intensity. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. In order to test the hypotheses, we exerted Partial Least Squares Structural Equation Modeling. The results indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, moral obligation, and professional commitment posit positive and significant effects on intentions of reporting fraudulent activity, and moral intensity moderates the effects of social norms and professional commitment on whistle-blowing intentions. The results suggest that the extended theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions.Contribution: The findings of this research has notable consequences for improving internal control systems of the firms, increasing accountants’ social responsibility, and promotion of accounting profession in the society.

Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual internal factors that determine whistle-blowing intention. In doing so, the present research develops an integrated model for whistle-blowing intentions. After examining the relationship between the components of the fraud triangle and dimensions of the theory of planned behavior, the model investigates the effects of perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation on whistle-blowing intentions. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. The results of testing hypotheses were obtained by exerting Partial Least Squares Structural Equation Modeling, and they indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation posit positive and significant effects on intentions of reporting fraudulent activity.
The results suggest that the integration of the fraud triangle and the theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Consequently, in order to promote whistle-blowing in companies, it is important to pay attention to promoting a strong ethical environment, improve reporting channels and incentive programs, and establish policies to reduce retaliation concerns.