Accounting and Auditing Research

Accounting and Auditing Research

A Survey on Relationship between Auditors Professional and Organizational Commitment with Dysfunctional Audit Behavior

Document Type : Original Article

Authors
Mahmood Mousavi Shiri
Mehdi Salehi
Mohammad Ahmadnezhad
10.22034/iaar.2015.103796
Abstract
In this study we tested the relation between professional commitment and organizational commitment with dysfunctional audit behavior by questionnaire.
For fitting model and hypotheses exam, studying structural equation modeling technique (SEM), has been used. The sample volume in this study is 384 auditors of audit firms, were determined, that finally 275 questioners were answered by auditors of audit institutes in all organizational position. The results show that the professional commitment and all its elements affective commitment, normative commitment, continuous commitment with organizational commitment and all its elements organizational performance and organizational absenteeism have meaningful relationship with dysfunctional audit behavior.
Keywords
Organizational commitment
Professional commitment
Dysfunctional audit behavior
Accounting and Auditing Research
Volume 7, Issue 27
Autumn 2015
Pages 34-53