Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption

Document Type : Research Paper

Authors

1 Associate professor of management, Faculty of Literature and Humanities, Gilan university, Gilan, Iran

2 Assistant professor of management, Faculty of Literature and Humanities, Gilan university, Gilan, Iran

3 Msc of accounting, Azad university, Rasht branch, Rasht, Iran

4 PhD Student of Industrial Management, Production Orientation, Tehran, university, Tehran, Iran

Abstract

Today, audit is considered as an ethical profession. Accountants and auditors generally tend to overtake each other for higher levels. It seems that certain conditions in the audit profession increase individual fame costs perceived by auditors and create economic incentives for some activities that may endanger effectiveness of the impartial collecting and evaluating processes of the audit evidence. Therefore, this study examines the relation of effective communication, participation, and job satisfaction variables to work deviation and corruption. The sample consists of 160 people (including technical director, chief supervisor and supervisor). Data is collected using questionnaire and it is analyzed through structural equation and Smart PLS software. The results show that there is no relation between job satisfaction and corruption as well as between participation and work deviation. Other results of the study confirm the effect of variables on each other.

Keywords


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