Objectives: The purpose of this study was to investigate the effect of personality organization, job stress and ego strength on predicting audit quality in auditing organizations and independent audit companies. Method: The statistical population of this study is all auditors of the audit organization with 191 individuals and independent audit companies with 208 companies, which included at least 3 auditors in 2019, which finally constituted 815 people in the statistical population. 261 individuals were selected using random sampling method. For data collection, the standard questionnaires of audit quality, inventory of personality organization (IPO), job stress questionnaire and the Psychosocial Inventory of Ego Strengths (PIES) were used, which were designed based on a five-point Likert scale. Results: The research results showed that the variables of personality organization (0.425) and ego capability (0.222) had a positive and significant effect on the audit quality of auditors of independent audit companies and job stress (-0.505) had a significant and inverse impact on the audit quality of auditors of independent audit companies. Conclusion: The quality of auditors' audits can be predicted according to personality organization, ego strength and job stress of auditors, which can be used in the performance of stock exchange companies as well as other investment companies. The research findings can present new topics in professional associations for training courses.
Stock companies play a key role in the economy of any country and the success of these companies depends to a great degree on investors and creditors' interest who invest in them. Auditors' reports assume a special position in the decisions taken by investors and creditors. Therefore, the importance of offering high quality information with a view on recent events in the firms (bankruptcy and dissolution, financial scandals, loses suffered by creditors, etc.) becomes clear; moreover, audit reports can prevent these events by creating certain signals. To this end, modern heuristic methods for the prediction of the type of auditor's opinion are offered in this paper. The aim of this study is to investigate the ability of probabilistic neural network method and to compare it with artificial neural network in order to identify and predict the type of independent auditor's opinion in Iran in the time period of 2009 to 2013. The patterns used to predict the type of independent auditor's opinion can be divided into different categories-these categories are becoming more complex and more advanced: single-variable models, multi discriminant analysis, regression function, neural networks, etc. neural networks are getting increasing popularity among researchers for their non-linear and non-parametric properties. Therefore, modern approaches are used in this study to predict the type of auditor's opinion.
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