Investigating the influence of the locus of control, experience and the degree of auditors' education on their professional commitment

Authors
Gholamhossein Mahdavi 1
Reza Zamani 2
1 . Professor in accounting, Shiraz University, Shiraz, Iran.(corresponding author)
2 M.A. in Accounting, Shiraz University, Shiraz, Iranr. (zamani92@yahoo.com)
10.29252/aapc.3.5.131
Abstract
Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of auditors' education on their professional commitment. The required data were collected from 281 audit firms' personnel and individually employed auditors that are members of the Iranian Association of Certified Public Accountants in 2017 using a questionnaire. The Spearman correlation and multiple linear regression were used to analyze the data. In general, the results showed that audit firms, while hiring new forces, should hire people with an internal locus of control, and should focus more on the work of inexperienced auditors who attribute success to the conditions and are not able to accept their responsibilities. Audit firms should also provide a platform to enhance the commitment of the auditors to the institute and audit profession.
Keywords
professional commitment
Locus of control
experience and degree of auditors' education
Ahluwalia, A. K., & Preet, K. (2018). Work Motivation, Organizational Commitment and Locus of Control vis-a-vis Work Experience amongst University Teachers. Samvad, 14, 26-33.‌
ایمر، فرشید؛ گرکز، منصور. (1396)، شیب لغزنده یا رفتار جبرانی: نقش منبع کنترل و عاظفه منفی در تصمیمگیریهای اخلاقی حسابداری. فصلنامه حسابداری و ارزشی رفتاری، سال2، شماره 4، 123-152.
Akram, M., Afzal, U., & Ramay, M. I. (2017). Mediating Role of Organizational Commitment in Relationship between Emotional Intelligence and Job Performance: Evidence from Higher Education Sector of Pakistan. Global Management Journal for Academic & Corporate Studies, 7(1), 110.‌
بنی‌مهد، محمد؛ عربی، مهدی؛ حسن‌پور، شیوا. (1396). پژوهش‌های تجربی و روش‌شناسی در حسابداری (چاپ 4). تهران: ترمه.
Andreas. (2016). Interaction between time budget pressure and professional commitment toward underreporting of time behavior (91-98). 73rd global conference on business and social since-2015, kuala lumpur, Malaysia.
علامی، عباس؛ محمدی، نوید؛ شیرازی، ماندانا. (1394)، تجربه اعضای هیات علمی در آموزش تعهدات حرفه‌ای به دانشجویان علوم پزشکی، پژوهش در آموزش علوم پزشکی، سال 7، شماره 2، صص 1-11.
Anugerah, R., Anita, R., Sari, R. N., & Zenita, R. (2016). External locus of control and reduced audit quality behavior: The mediating effects of auditor performance and organizational commitment. Journal of Economics, Business and Management, 4(5), 353-357.‌
کریمی، رامین. (1394). راهنمای آسان تحلیل آماری با Spss (چاپ 1). تهران: هنگام.
Aranya, N., & Ferris, K. R. (1984). A reexamination of accountants' organizational-professional conflict. Accounting review, 59(1), 1-15.‌
کوثری، محمدابراهیم. (1380). مقایسه و بررسی تاثیر منبع کنترل و جنسیت در سازگاری فردی و اجتماعی دانش آموزان دبیرستان. رساله ارشد، دانشگاه شیراز.
Aranya, N., Lachman, R., & Amernic, J. (1982). Accountants' job satisfaction: A path analysis. Accounting, Organizations and Society, 7(3), 201-215.‌
مرادی، مهدی؛ رستمی، امین و اباذری، زهره. (1395)، بررسی عوامل موثر بر اعمال رفتارهای ناکارآمد حسابرسان. فصلنامه حسابداری مالی، سال 8، شماره 30، صص 40-64.
Aranya, N., Pollock, J., & Amernic, J. (1981). An examination of professional commitment in public accounting. Accounting, Organizations and Society, 6(4), 271-280.
مومنی، منصور؛ فعال‌قیومی، علی‌فعال. (1394). تحلیل آماری با استفاده از SPSS (چاپ 14). تهران: گنج شایگان.
Bashir, L. (2017). Job Satisfaction of Teachers In Relation to Professional Commitment.‌ The International Journal of Indian Psychology, 4(4), 1-8.
نوروزی، فیضاله. (1389)، میزان تعهد حرفه‌ای کارمندان دانشگاه آزاد اسلامی واحد تهران-شمال و دانشگاه شهید بهشتی و عوامل موثر بر آن. جامعه‌شناسی مطالعات جوانان، سال 1، شماره 3، صص 143-167.
Bonner, S. E. (1990). Experience effects in auditing: The role of task-specific knowledge. Accounting Review, 65(1), 72-92.‌
Chitty, K. K. (2007). The professionalization of nursing. Professional nursing: Concepts and challenges. 5th ed. St Louis: WB Saunders Co, 163-95.‌
Donnelly, D. P., Quirin, J. J., & O'Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral research in accounting, 15(1), 87-110.‌
Elias, S. M. (2009). Employee commitment in times of change: Assessing the importance of attitudes toward organizational change. Journal of Management, 35(1), 37-55.‌
Giffords, E. D. (2003). An examination of organizational and professional commitment among public, not-for-profit, and proprietary social service employees. Administration in Social Work, 27(3), 5-23.
Gowrisankar, M. (2017). Role Of Locus Of Control & Emotional Quotient Towards Organizational Commitment. International Journal of Management Research and Reviews, 7(1), 28-35.‌
Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics, 83(3), 419-434.‌
Hall, M., Smith, D., & Langfield-Smith, K. (2005). Accountants' commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research. Behavioral Research in Accounting, 17(1), 89-109.‌
Herda, D. N., & Martin, K. A. (2016). The effects of auditor experience and professional commitment on acceptance of underreporting time: A moderated mediation analysis. Current Issues in Auditing, 10 (2), 14-27.
Hong, sc. (1999). Factors Influencing Job Satisfaction of Government Secondary School Teachers In The District Of Petaling, Selangor. Universiti Putra Malaysia.
Jeffrey, C., Weatherholt, N., & Lo, S. (1996). Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan. The international journal of accounting, 31(3), 365-379.‌
Kannan, R., & Pillai, M. P. (2008). An examination on the professional commitment of engineering college teachers. international business management, 2(6), 218-224.‌
Klein, H. J., J. T. Cooper, J. C. Molloy, and J. A. Swanson. (2014). The assessment of commitment: Advantages of a unidimensional, target-free approach. Journal of Applied Psychology, 99(2), 222-238.
Libby, R. (1995). The role of knowledge and memory in audit judgment. Judgment and decision-making. research in accounting and auditing, 1, 176-206.‌
Mathieu, J. E., & Zajac, D. M. (1990). A review and meta-analysis of the antecedents, correlates, and consequences of organizational commitment. Psychological bulletin, 108(2), 171-194.
McMahon, B. (2007). Organizational commitment, relationship commitment and their association with attachment style and locus of control (Doctoral dissertation, Georgia Institute of Technology).‌
Meixner, W. F., & Bline, D. M. (1989). Professional and job-related attitudes and the behaviours they influence among governmental accountants. Accounting, Auditing & Accountability Journal, 2(1), 8-20.‌
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247.‌
Nogueras, D. J. (2006). Occupational commitment, education, and experience as a predictor of intent to leave the nursing profession. Nursing economics, 24(2), 86-93.
Pond, S. B., & Geyer, P. D. (1991). Differences in the relation between job satisfaction and perceived work alternatives among older and younger blue-collar workers. Journal of Vocational Behavior, 39(2), 251-262.‌
Reed, S. A., Kratchman, S. H., & Strawser, R. H. (1994). Job satisfaction, organizational commitment, and turnover intentions of United States accountants: The impact of locus of control and gender. Accounting, Auditing & Accountability Journal, 7(1), 31-58.‌
Rotter, J. B. (1966). Generalized expectancies for internal versus external control of reinforcement. Psychological monographs: General and applied, 80(1), 1-28.
Sabour, M. (2008). Review the professional commitment of teachers. Master of Science Thesis. Marand Research and Eaducation Committee.‌
Sharma, N., & Patterson, P. G. (2000). Switching costs, alternative attractiveness and experience as moderators of relationship commitment in professional, consumer services. International journal of service industry management, 11(5), 470-490.‌
Sheldon, M. E. (1971). Investments and involvements as mechanisms producing commitment to the organization. Administrative science quarterly, 16(2), 143-150.‌
Sinclair, C., Dowson, M., & Thistleton-Martin, J. (2006). Motivations and profiles of cooperating teachers: Who volunteers and why?. Teaching and teacher education, 22(3), 263-279.‌
Smith, D., & Hall, M. (2008). An empirical examination of a three-component model of professional commitment among public accountants. Behavioral Research in Accounting, 20(1), 75-92.‌
Spector, P. E. (1982). Behavior in organizations as a function of employee's locus of control. Psychological Bulletin, 91(3), 482.‌
Steers, R. M. (1977). Antecedents and outcomes of organizational commitment. Administrative science quarterly, 22(1), 46-56.‌
Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, organizations and society, 34(3-4), 409-427.‌
Sunyoto, Y., Ghozali, I., & Purwanto, A. (2017). Analysis of Auditor Performance by Using Covariance Based Structural Equation Modeling: A Study of Public Accounting Firms in Indonesia. European Research Studies, 20(3), 524-537.
Teng, C. I., Shyu, Y. I. L., & Chang, H. Y. (2007). Moderating effects of professional commitment on hospital nurses in Taiwan. Journal of Professional Nursing, 23(1), 47-54.
Vandenberghe, C., & Panaccio, A. (2015). Delving into the motivational bases of continuance commitment: Locus of control and empowerment as predictors of perceived sacrifice and few alternatives. European Journal of Work and Organizational Psychology, 24(1), 1-14.‌
Wolf, Z. R., & Hoerst, B. (2007). Professional commitment in RN-BSN and basic BSN students: program evaluation. Nurse educator, 32(2), 61-65.‌
Yousef, D. A. (2017). Organizational Commitment, Job Satisfaction and Attitudes toward Organizational Change: A Study in the Local Government. International Journal of Public Administration, 40(1), 77-88.‌
Value and Behavioral Accounting
Volume 3, Issue 5
Summer 2018
Pages 131-150