The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit

Authors
Mahdi Moradi 1
Mohammad Ali Bagherpour Velashani 2
reza zamani 3
Mahin Shafiee 4
1 Professor, Department of Accounting, Faculty of Economics and Administrative sciences, Ferdowsi University Of Mashhad (FUM). (Corresponding author)
2 Associate Professor, Department of Accounting, Faculty of Economics and Administrative sciences, Ferdowsi University Of Mashhad (FUM). bagherpour@um.ac.ir
3 Ph.D. Student of Accounting, Department of Accounting, Faculty of Economics and Administrative sciences, Ferdowsi University Of Mashhad (FUM).r.zamani97@yahoo.com
4 Master of Accounting, Faculty of Administrative and Economic Sciences, University of Isfahan.(mahinshafiee@ymail.com)
10.29252/aapc.4.7.1
Abstract
Audit quality is a fundamental element that reflects the demand for audit services. Also, high audit quality improves the credibility and continuity of profession and audit firms. The purpose of this study is to investigate the Premature Sign-Off Procedures and Underreporting Time of Audit as reducing the quality of audit and, ultimately, the long-term interests of audit firms. In this regard, the data of 157 employees of the auditors of the member of the audit firms of the member of Iranian Association of Certified Public Accountants in 2019 and analyzed using multiple linear regression analysis in SPSS software. The results of the research show that the psychological empowerment of auditors, which consists of dimensions of meaningfulness, competence, autonomy and influence, has a negative and significant effect on the early termination of procedures and the lack of accountability of the audit work time. Therefore, the greater the ability of auditors to have an impact on the results of the audit work in pursuit of positive and acceptable goals and values and / or their importance for their work, the behaviors such as early termination of audit procedures and low reporting time due to It does not produce negative outcomes for the institution and audit profession, and vice versa, in order to advance the institution and the audit profession.
Keywords
Work Underreporting Time
Premature Sign-Off of procedures and psychological empowerment
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Value and Behavioral Accounting
Volume 4, Issue 7
Summer 2019
Pages 1-22