The Effect of Social Identity and Flexibility on Audit Quality with Emphasis on the Stress Role
The purpose of this paper was to investigate the effect of social identity and flexibility on audit quality with emphasis on the role of role stress moderator. The final sample used for this study includes 390 questionnaires collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics were used. In addition, the data were analyzed using SPSS and Smart PLS software through structural equation modeling. Findings showed that the variables of social identity and auditor flexibility have a positive and significant effect on auditor quality. Also, job stress variable has a negative and significant effect on audit quality. In addition, it was found that stress modulates the relationship between auditors' flexibility and audit quality but does not have a significant effect on the relationship between social identity and audit quality. The results also indicate that all six components of role loading, role inefficiency, role duality, role range, responsibility and physical environment have a positive and significant effect on job stress.
- 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.