Explain the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality with structural equation modeling approach

Document Type : Original Article

Authors
mahmoud bani 1
khosro faghani 2
ali zabihi 3
1 Department of , Accounting, Sari Branch, Islamic Azad University, sari, Iran
2 Department of ,Accounting, Sari Branch, Islamic Azad University, semnan, Iran
3 Assistant Prof, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran
Abstract
The tendency to distort, fraudulent financial reporting, deliberate misappropriation of funds, fraud, demagoguery, hypocrisy and lack of ethics are clear examples of immoral tendencies that may arise from auditors and their clients in the financial statements. One of the most important issues facing business executives is the quality of financial information and its compliance with accounting standards, which is assessed by auditors. Therefore, the present study investigates the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality in the Tehran Stock Exchange. The statistical population of the present study is all auditors working in the Iranian Auditing Organization. To achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. Analyzes were performed using PLS software. The results show that behavioral tendencies have a significant effect on audit quality and the role of mediating behavioral behavior is effective in this regard. Also, model fit indices indicate a good explanation of the structural model and the real model.
Keywords
Planned behavioral tendency
audit quality
auditor Machiavellian behavior
structural equation modeling
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