1
Department of Accounting, Faculty of Economic and administrative sciences, Mazandaran University, Babolsar, Iran
2
Lecturer in Accounting, Faculty of Management and Accounting, Allameh Tabatabaei University
3
Faculty of Economics and Administrative Sciences, Mazandaran University,
10.22034/iaar.2022.313812.1464
Abstract
Auditing is known as a stressful profession, where auditors' social interactions with the organization, members of the audit team, and clients can reduce or increase the challenges of the profession. The purpose of this study is to investigate the effect of auditors 'social relationships on audit quality, considering the mediating role of burnout and auditors' professional commitment. The statistical population studied in this study is 120 auditors of auditing firms, members of the Society of Certified Public Accountants of Iran, in 1400. Structural equation modeling has been used to analyze the data, and Baron and Kenny's (1986) method has been used to investigate the mediating role. Findings show that auditors' social relationships have a significant and positive effect on audit quality. Emotional intelligence and organizational citizenship behavior have influenced auditors' social relationships. On the other hand, auditors' social relationships have had a significant effect on burnout and the professional commitment of auditors. On the other hand, auditors' professional commitment affects audit quality, but burnout has no significant effect on audit quality. In addition, burnout did not affect the relationship between auditors' social interactions and audit quality, but auditors' professional commitment affected the relationship between audit quality and auditors' social interactions.
Asnad,F. , Daghani,R. and yousefizadeh,S. (2023). The Impact of Auditors 'Social Communication on Audit Quality. (e164604). Accounting and Auditing Research, (), e164604 doi: 10.22034/iaar.2022.313812.1464
MLA
Asnad,F. , , Daghani,R. , and yousefizadeh,S. . "The Impact of Auditors 'Social Communication on Audit Quality" .e164604 , Accounting and Auditing Research, , , 2023, e164604. doi: 10.22034/iaar.2022.313812.1464
HARVARD
Asnad F., Daghani R., yousefizadeh S. (2023). 'The Impact of Auditors 'Social Communication on Audit Quality', Accounting and Auditing Research, (), e164604. doi: 10.22034/iaar.2022.313812.1464
CHICAGO
F. Asnad, R. Daghani and S. yousefizadeh, "The Impact of Auditors 'Social Communication on Audit Quality," Accounting and Auditing Research, (2023): e164604, doi: 10.22034/iaar.2022.313812.1464
VANCOUVER
Asnad F., Daghani R., yousefizadeh S. The Impact of Auditors 'Social Communication on Audit Quality. Accounting and Auditing Research, 2023; (): e164604. doi: 10.22034/iaar.2022.313812.1464