Investigating the Effect of Auditors’ Self-Actualization and Commitment to Independence and the Power of the Client on the Auditors’ Resistance to the Clients’ Pressure

Articles in Press

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Economics and Administrative Sciences, Vali-e-Asr University of Rafsanjan, Rafsanjan, Kerman, Iran

2 Department of Accounting, Faculty of Economics and Administrative Sciences, Vali-e-Asr University of Rafsanjan, Kerman, Iran

10.22103/jak.2024.23057.4024

Abstract

Abstract

Objective: The purpose of this research is to investigate the effect of auditors' self-actualization and commitment to independence as two psychological factors and client's power as a situational factor on auditors' resistance to client pressure as a symbol of auditors' professional judgment.

Method: In terms of the data collection method, this research is a descriptive-survey type, and a researcher-made questionnaire was used to collect the data. The statistical population of the research includes all auditors working in auditing institutions that are members of the Iranian Association of Certified Public Accountants with the rank of partner and manager. In this research, the statistical sample size was determined based on Cochran's formula of 180 people and the sample members were selected by simple random sampling. The data has been analyzed using the method of structural equation modeling with partial least squares approach and using Smart-PLS 4 software.

Results: The findings show that auditors' self-actualization and commitment to independence, as well as client's power, have a positive and significant effect on auditors' resistance to client pressure. Also, in the relationship between auditors' self-actualization and their resistance to client pressure, commitment to auditors' independence plays a mediating role.

Conclusion: Based on the findings of the research, it is possible to draw the attention of auditors and decision-makers of the auditing profession to the point that besides psychological factors, situational factors also affect the professional judgments of auditors.

Keywords

Main Subjects

Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 16 September 2024

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History

  • Receive Date: 07 March 2024
  • Revise Date: 24 July 2024
  • Accept Date: 16 September 2024

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