Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   winter 2019 , Volume 25 , Number 4 #b00517; Page(s) 555 To 570.
 
Paper: 

The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor

 
 
Author(s):  MAHDAVI GHOLAMHOSSEIN, Zamani Reza*
 
* Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran
 
Abstract: 
Objective: The purpose of this paper is to investigate the effect of individual and organizational characteristics on the acceptance of underreporting time by the auditor which can be used to negotiate the fees of auditors with customers, Distorting budget time, Assessing the effectiveness of auditing and finally audit quality has a negative impact. Methods: This research is an applied research in terms of purpose and is a descriptive survey research. The required data of this study were collected and analyzed by a questionnaire completed by 269 employees of the audit firms of the members of Iranian Association of Certified Public Accountants. Results: The results of the research show that there is a negative and significant relationship between leadership style of considerations, structure leadership style, internal locus of control and auditor experience with acceptance of underreporting time and there is a positive and significant relationship between the external locus of control and nonmembers Auditors Iranian Association of Certified Public Accountants with acceptance of underreporting time. Also, there was no relationship between education degree with acceptance of underreporting time. Conclusion: Based on the results of the research, it is suggested to audit firms to conduct a leadership style of considerations and structure at the Institute, and to work on auditors who do not have control over the events and attribute success to external factors, such as odds, as well as to lesser experience and have more supervision.
 
Keyword(s): Acceptance of underreporting time,Audience experience,Consideration leadership style,Locus of control,Structure leadership style
 
References: 
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