Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors

Breakdown of reporting detected misstatements can cause serious problems because it reflects poor audit quality and can lead audit firm to failures. Due to the magnitude of the quality of auditors’ work, many studies have attempted to identify influencing factors on auditors’ intention to act ethically. This study ascertains how external auditors decide to report the detected misstatements in terms of their individual characteristics, ethical culture and team norms according to the theory of planned behavior. Data are collected using ۲۵۷ survey questionnaires which are distributed among audit seniors. Statistical analyses indicate that ethical culture and team norm moderate the influence of individual factors on auditors’ intention of reporting misstatements. In fact, the association between locus of control, personality type and auditors’ work quality moderate by audit firm ethical culture and team norms.   

کلیدواژه ها:

Behavioral Intention ، Ethical Culture ، Locus of control ، Personality type ، Reporting Misstatements ، Team Norm ، Theory of Planned Behavior