Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior

Document Type : Original Article

Authors
Aria Aminpoor hasankiadeh 1
mahdi moradzadehfard 2
Azam Shokri Cheshmeh Sabzi 3
hosein hoseiny 3
1 Ph.D. Candidate, Department of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
2 , Associate Prof., Department of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
3 Assistant Prof., Department of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
Abstract
Abstract
The aim of this research is studying the effect of Psychological capital, Core self-evaluation on the Work engagement, then the effect of Work engagement on the Dysfunctional audit behavior. Job-savvy people invest in their emotional, cognitive, and physical energies while doing work. The present study is applied in terms of purpose and survey in terms of cognition. The theoretical foundations of the research were collected through library studies and research data through the distribution of questionnaires. The statistical sample of the research includes 225 auditors working in Iranian association of Certified of Public Accountants, and the time of the research is 1399. The hypotheses are examined based on the path analysis method with the help of lisral software. The results of Research showed Both Personality characteristics of psychological capital and Core self-evaluation have a positive and significant effect on Work engagement. There is also a significant negative relationship between Work engagement and dysfunctional audit behavior. In other words, Work engagement between auditors leads to a reduction in Dysfunctional audit behaviours.
Keywords
Keywords: Psychological capital
Core self-evaluation
Work engagement
Dysfunctional audit behaviour
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