The Effect of Auditors' Self-Efficacy and Audit Quality: An Analysis of the Understanding of the Individuality Culture

Document Type : Research Article

Authors

1 MSc. Student, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

2 Associate Professor, Department of Accounting, Islamic Azad University, Bandargaz Branch, Bandargaz, Iran

3 Assistant Professor, Department of Accounting, Islamic Azad University, Shahroud Branch, Shahroud, Iran

Abstract

An Auditor's self-efficacy is a feature derived from social cognition theories that enhances the quality of auditing as a factor affected by the professional performance of audit. In addition to reducing financial transparency, this attracts investment in the capital market because of the enhancement of transparency that results from the improvement of information symmetry. The purpose of this study is to investigate the relationship between auditors' self-efficacy and audit quality based on the mediating role of the individualist culture. In this study, 294 auditors working in the Audit Organization and private audit institutions participated. The study was conducted during the second six months of 2018. The data collection instrument was a questionnaire, and the collected data was analyzed using partial least squares analysis in order to test the research hypotheses. The results of the study showed that the auditors’ self-efficiency improves the quality of the audit. It was also found that the individualist culture positively affects the quality of audit work and improves this relationship.

Keywords

Main Subjects

References

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Organizational Culture Management
Volume 18, Issue 2
July 2020
Pages 297-324

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