Organisational and Professional Commitment on Dysfunctional Audit Behaviour

To study this research ,statistic system has been selected 100 people based on Kokaran formula and 80 official accountants from accountancy institutions of Esfahanprovince.Simple random method and also a questuonnair with 21 questions with two assumptions were used. The questionnaire also were estimated based on the Alfa of kronbakh %802 formula that itshows the value of questionnaire .The method of assembling the information and datas is as library and the tools of assembling the datas are quastionnair.For analyzing the datas of questionnaire ,in two parts of the descriptive and inferential the SPSS software wsaused.The result of this research after checking the statistic datas wil be shown that the both,professional and organizational commitment,are opposite of odysfunctional behavior. With comparing two models of Regresioni that were studied in the first and secondassumption ,we can obviously notice that however both professional and organizational commitement have effect on dysfunctional behavior ,the influence of professional commitment is more than organizational commitment.

کلیدواژه ها:

Auditors ، Quality of audit ، Odysfunctional audit behavior ، Professional commitment ، Orgnaisational commitment