Commitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity

Document Type : Original Article

Authors
leila Setareh 1
Hamidreza Vakiiyfard 2
ramazan ali royaee 3
1 Ph.D. candidate of accounting, Islamic Azad University, Science and Research Branch,Tehran, Iran
2 Associate Professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
3 Associate Professor, Faculty Member of Islamic Azad University, Tehran Research Branch
Abstract
Numerous factors affect the occurrence Dysfunctional Audit Behavior, one of the factors affecting such behaviors is the auditor's commitment, including commitment to the profession and commitment to the organization. Commitment to the profession is a kind of emotional attachment to the profession, in which committed employees derive their identity from the profession and enjoy membership in the profession. This study examines the relationship between these variables by looking at exchange theory. In the present study, part of the information that forms the basis of the research by library method and by reading books, journals, articles, dissertations and dissertations and part by field method by sending and collecting questionnaires Collected. The statistical sample of the present study includes 200 auditors working in the auditing profession who were selected using simple random sampling method. To analyze the data, structural equation modeling and model fitting has been used using appropriate indicators in the Smart PLS software environment. The results of testing the hypotheses show that social and economic exchange has a significant direct effect on commitment to the profession and commitment to the auditor organization. On the other hand, the auditor's commitment has a significant effect on the Dysfunctional Audit Behavior. The hypothesis of the effect of ethical identity on the relationship between economic exchange and commitment to the auditor's profession was rejected.
Keywords
Commitment
Dysfunctional behavior of the auditor
social exchange
Ethical Identity
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