The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification
The aim of this research is studying the direct effect of Proactive Personality on auditors' Organizational Identification, and examining of the indirect relationship through the mediating role of Work Engagement. The statistical sample of research includes 225 auditors in auditing firms listed in Iranian Association of Certified Public Accountants in 2021, who were selected by the non-probabilistic method of available sample. Theoretical foundations of research were collected through library studies and the data collection method is a questionnaire survey. The hypotheses are examined based on the Path analysis method by Lisrel software. In order to investigate the indirect effect of the mediator variable in this study, the Sobel test was used. The results of research showed Proactive Personality of auditors has a significant positive effect on Organizational Identification and their Work engagement. Auditors' Work engagement also has a significant positive effect on their Organizational Identification. In addition, the results show using the Sobel test that Work engagement plays a complete mediating role in the impact of Proactive Personality of auditors on Organizational Identification. According to the results, it can be said that Proactive Personality leads to Work engagement in auditors, which in itself will affect their Organizational Identification. Therefore, the results of this study can help auditing firms to hire qualified people and also evaluate their current employees by considering their personality characteristics and encourage them to align with the interests of the firm.
-
The Effect of National Culture on the Level of Compliance with Financial Ethics
Meysam Moammar, Bahman Banimahd*,
International Journal of Ethics & Society, Autumn 2024 -
Investigating the impact of Adjustment and Anchoring Bias with the approach of information order and moral intensity on audit judgment with time budget pressure as a Moderating Variable
Fatemeh Asadi, Seyyed Hossein Hosseini *, Bahram Hemmati
Journal Of Empirical Reasearch Of Financial Accounting, -
Explaining the determining components of self-regulatory in the auditing profession: the algorithm of deriving fuzzy adaptive axes of TODIM
Azade Rajabloo, *, Bahram Hemmati
Journal of Audit Science, -
Ranking of companies in generating operating cash flows based on data envelopment analysis
Leila Negahban, Bahman Banimahd *, Seyed Hosseini, Cheshmeh Sabzi
International Journal of Research in Industrial Engineering, Autumn 2023