Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence

Articles in Press

Document Type : Research Paper

Authors

1 Assistant Professor of Accounting, Faculty of Economics Management and Social Sciences, Shiraz University, Shiraz,. Iran.

2 M. A. of Accounting, Faculty of Economics Management and Social Sciences, Shiraz University, Shiraz, Iran. Email:tahere242.amiri@gmail.com.

10.22103/jak.2025.23702.4079

Abstract

Objective: This study investigates the effect of auditors’ self-actualization on their ability to resist client pressure, taking into account their commitment to independence and power of the client, in a situation auditor-client negotiation.

Methods: In this regard, an online survey was conducted using an electronic questionnaire based on a seven-point Likert scale. The questionnaire consisted of four sections: I Demographic questions, II-Values (auditor's commitment to independence), III-Pressure situation, and IV Measure of Actualization of Potential (MAP). The survey targeted working professional auditors across various hierarchical levels within audit firms, including partners, managers, senior supervisors, supervisors, senior auditors, and auditors. The sample included 390 participants from across Iran, collected in 2023. This diverse sample enabled a comprehensive analysis of auditors' experiences and attitudes at different career stages. Then, the collected data were analyzed using Excel, SPSS, and Partial Least Squares (PLS) software.

Results: The findings of the study indicate several significant relationships. Firstly, the auditors' self-actualization has a positive effect on their resistance to client pressure. This indicates that auditors who achieve higher levels of self-actualisation and personal development are better equipped to maintain their professional integrity and resist client pressures that might compromise audit quality. Secondly, auditors' commitment to independence has a positive effect on their resistance to client pressure.

Conclusion: The results of the study underscore the essential role of self-actualization in enhancing auditors' professional resilience and ethical behavior. Auditors with high levels of self-actualization demonstrate a stronger commitment to independence, enhancing their resistant to client pressure.

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Main Subjects

Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 04 January 2025

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History

  • Receive Date: 17 July 2024
  • Revise Date: 13 December 2024
  • Accept Date: 04 January 2025

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