Self-esteem effect on auditor behavior evaluation

Transcription

1 Technical Journal of Engineering and Applied Sciences Available online at TJEAS Journal S/ ISSN TJEAS Self-esteem effect on auditor behavior evaluation Fereshteh Qhaytasi 1, Mohsen Baqhlani 2, Seyed Mojtaba Mosavi 3, Zahra Omidi 4 1. Lecturer, Department of Accounting, malekshahi, Ilam, Iran 2. Accounting M.A student, Brojerd Azad University, Iran 3. Lecturer, Department of Accounting, mehran, Ilam, Iran 4. Lecturer, Department of Accounting, m, Ilam, Iran Corresponding Author feleshteh93ghaytasi@gmail.com ABSTRACT: The purpose of this research is to evaluate the self-esteem effect on auditor behavior. The statistical society contains M.A student whose behavior is evaluated through designing and four hypothesis testing. The measuring tool for this research is standard; the research results show that the auditors' realization about self-esteem does not have effect on auditor behavior. Also according to auditor realization about self-esteem and their personal specifications will not lead increasing audition quality through abnormal behavior of auditor, because self-esteem is important step enhance the auditing proficiency and should be taken in to attention and also it should be considered in managements and auditing institutions partners signification. Keywords: self-esteem, auditor behavior, auditor abnormal behavior, reporting fewer than audition time limit, termination earlier that audition processespromised time. INTRODUCTION In recent years, ignoring professional behavior regulation, loyalty and moral principals have led to some sandals, Anroun, Workcom, Adelphia, Tiaco, Marta Sturat, Parmalt are such companies which had immoral procedures. The moral failures also has been reported in common investing industrial found and in renting industry that of course the immoral behaviors in primary rending industry had considerable portion in global problem, 1. Kepland 2005believes that although immoral behavior and commitment effect might be low, it will bring the greatest bankruptcy in famous global factories and relatively it will cause wasting hundreds of billion dollars in stock holders' wealth value. Also this scandal will lead to waste of hundreds of thousands people fame who have spent their time for loyalty and correct fulfillment of activities, 2. In this events analysis, some believe that by the use of economical foundation hypothesis, the opportunities and ignorant nature of human has been manifested. Some other assumes the moral values paucity in society due to ignoring moral criterions, 3.According to this issue, the mental pressure these days have affected the auditors' behaviors that are not excluded with their heavy duty. Therefore the aim of this research is to evaluate whether the self-esteem has effect on auditors behavior or not? Theoritical basis and research background Self-esteem: evaluation that a person have about his value and actually the self-esteem judgment is due to his valuing and precision. This feature is general and exists in all human and it is not temporal rather fixed and perpetual condition, 4. Self-esteem main criterions Five self-esteem criterions from the Enteroner sociological view has been mentioned as below, the items description according to self-esteem documentation has been presented in high and low rate by Bayou, 2011, 5. Security Susceptibility Affiliation Competency Liability Auditor behavior Auditor abnormal behavior is an expression that is used in behavioral description that leads to reduction of auditing quality and finally it will cause the auditing failure. 6. Auditor abnormal behavior effects

2 directly on the auditing quality directly. The auditor abnormal behavior includes many cases as reporting fewer than auditing time limit, 7. And the earlier signing will be the procedure in auditing, 8. Reporting fewer than auditing time limit The report fewer than the auditing time limit is inefficient behavior that is considered a threat for confidence to an auditing method. Report less than time limit present consumed time for auditing duty and it occurs when auditors finish their attributed task at intended time and usually due to avoidance interest or minimizing it, will cause manipulation in budget. As researchers have mentioned, the report leas than auditing time has changed to a simple strategy, 8. Termination earlier than auditing processes final time The result of many researches showed that time budget pressures could be effective on auditing quality. This effect not only occurs through reporting in less time required for auditing, rather through earlier signing time of processes by auditors. Earlier signing occurs when auditing worksheet requires auditing test and therefore other auditing process is not covered, in other word, documents and witnesses related to the project performance time is completed while no any action has been taken. Marqhim and Peny 1986 realized that the earlier signing occurs in high possibility when the step auditing is regarded unnecessary for whole audition, 9. Researhc Hypothesis In order to evaluate this research main question four hypotheses are designed and tested as below First hypothesis: there is meaningful relation between auditing reporting less time and auditors realization about self-esteem. Second hypothesis: there is meaningful relation between auditors' realization about self-esteem and auditing processes due date earlier termination Third hypothesis: there is meaningful relation between auditor self-esteem and auditing less time reporting Fourth hypothesis: there is meaningful relation between auditor self-esteem and auditing processes due date earlier termination The Research Performance Method Research method and data gathering Recent research is measuring type and to edit the research literature and content the laboratory study has been used. In field section, to gather data questionnaire has been used Data analysis and evaluation Data analysis is done in two steps. The first step is the descriptive analysis of questionnaire general questions and in second step by the use of deductive statistics, the research hypothesis are tested. In this level the typical square minimum and regression model and logistic regression model has been used for hypothesis test. StatisticsSample and Society The sample volume is about 170 individuals and by considering questionnaires that there is no possibility to return them, 250 questionnaires are distributed between the statistical societies. Among distributed questionnaire between sample members, 140 questionnaires are collected. Therefore the returning rate was at 82%. Because respondents had required experiences, all gathered questionnaires were used for analysis. Measuring tool The self-esteem questionnaire This questionnaire has been invented and presented by Hetroton and Ppolouy 1991 to assess self-esteem 267

3 Auditor abnormal behavior The general questionnaire required tool (1990) including 12 questions and it is standard tool for abnormal behavior measuring, 11. Auditor personal specification questionnaire The questionnaire contains auditor personal specification that includes six questions and the Cronbach's alpha s as below Table 1. Cronbach's alpha test results related to the questionnaire used in research Questionnaire Cronbach's alpha Self-esteem questionnaire %92 Auditor abnormal behavior evaluation questionnaire %73/20 Research Finding First hypothesis test result To test first hypothesis the typical square minimum regression model has been used. The obtained results from model are presented in table 4 and 5. As it is shown in table 4, the F statistical rate and meaningfulness related to this variable declares that we cannot reject statistical zero hypothesis that is the meaninglessness of whole model and evaluated regression model is not meaningful statistically. In this model, the determination coefficient is equal to that means only 0.3% of dependent variable changes is describable by independent variable. Regardless of this fact, the T variable rate and its meaningfulness related to independent variable which declares there is no meaningfulness in this equation statistically. Table 4. F variable rate and meaningfulness related to it ( first hypothesis) variable Balanced Determination Variable camera- Watson meaningfulnes variablef determination coefficient (R 2 ) sf coefficient 2/062 0/488 0/483-0/004 0/003 Correlation coefficient (R) 0/059 Table 5. t variable rate ( first hypothesis) Variable name coefficient Standard error Variable T meaningfulne ss Auditor self-esteem 0/022 0/031 0/695 0/488 Fixed rate 0/136 0/139 0/976 0/331 Second hypothesis test results To test second hypothesis, according to dependent variable type which is two dimensional variables, the logistic regression model has been used. The obtain results from model assessment are presented in tables 6 and 7. As we see in table 6, the square statistic rate and related meaningfulness to this statistic declares that the evaluated model is not meaningful statistically. The rate of both R2 scale is equal to zero in cox steel andnagelkerkeʼs R Square that represents the independent variable weak description. The statistical results related to detail coefficient of model also has been presented in table 7. As it is obvious in mentioned table, presumption variable related to independent variable declares that the relation between auditor self-esteem and signing in earlier time of auditing processes is not meaningful statistically; therefore the second hypothesis is not accepted. Table 6. square K variable rate and its meaningfulness (second hypothesis) R2Nagelkerkeʼs R Square R2cox steel meaningfulness Square K variable 0/000 0/000 0/846 0/038 Table 7.wald variable meaningfulness (second hypothesis) Variable name coefficient Standard error Wald meaningful variable ness Auditing self-esteem condition -0/050 0/255 0/038 0/846 Fixed rate 0/712 1/130 0/397 0/528 Third hypothesis test result To test third hypothesis, typical square minimum regression model is used. The T variable rate and related meaningfulness to controlling and dependent variable declares there is no meaningful relation between 268

4 auditing self-esteem and auditing institution type, gender, work experience, age and educational course of auditors with fewer time of auditing. Therefore the third hypothesis is not accepted. Variable Watson 2/154 Table 8. F statistical rate and its meaningfulness (third hypothesis) variable Balanced camera- Determination meaningfuln variablef determination coefficient (R 2 ) essf coefficient 0/809 0/532-0/024 0/027 Correlation coefficient (R) 0/166 Table 9. t variable and meaningfulness related to independent and controlling variable (third hypothesis) Variable name coefficient Standard error T variable meaningful ness Auditing self-esteem condition 0/019 0/032 0/602 0/548 Auditing institution type -0/070 0/060-1/167 0/245 Auditors gender -0/027 0/051-0/534 0/594 Auditor job experience rat -0/007 0/007-0/968 0/335 Auditor age -0/002 0/004-0/442 0/659 Auditor educational course -0/012 0/053-0/228 0/820 Auditor educational degree -0/012 0/049-0/250 0/803 Fixed rate 0/426 0/299 1/424 0/157 Fourth hypothesis test result To test fourth hypothesis according to dependent variable double dimension feature, logistic regression model has been used. The Wald variable meaningfulness rate is related to independent and controlling variable and declares that the relation between auditor self-esteem, auditing institution type, gender and job experience, educational degree and course of study in auditor is not meaningful statistically in auditing processes earlier than due time signing, therefore fourth hypothesis is not accepted. Table 10. square K variable and its meaningfulness ( fourth hypothesis) R2Nagelkerkeʼs Square R2cox steel meaningfulness Square K variable 0/032 0/024 0/849 3/368 Table 11. Wald variable related to controlling and independent variable Variable name coefficient Standard error Wald meaningful statistic ness Auditing self-esteem condition -0/064 0/259 0/062 0/804 Auditing institution type 0/287 0/480 0/358 0/549 Auditors gender 0/370 0/424 0/762 0/383 Auditor job experience rat 0/068 0/061 1/241 0/265 Auditor age -0/029 0/035 0/716 0/398 Auditor educational course -0/070 0/424 0/028 0/868 Auditor educational degree -0/033 0/395 0/007 0/933 Fixed rate 0/676 2/409 0/079 0/779 CONCLUSION In this research, the auditors' self-esteem effect in auditor abnormal behavior is evaluated. The purpose of this research is to evaluate the relation between auditor abnormal behavior and auditor self-esteem. To achieve these targets four hypotheses are designed and tested that will be evaluated next. The first and second hypothesis in this research showed that the self-esteem of auditor has no relation with auditor abnormal behavior (reducing reporting time and termination in earlier time of due date for auditing) has no relation. Mentioned results are not similar to researched results obtained by Ashkani 1996, Daglas and coworkers 2001 and Shafer and Simonz Ashkany and Vindsour 1996 believed that organizational culture could be influential on auditor self-esteem and individuals' factors and morality which are inseparable from decision making and auditor behaviors, 12. May be the reason of this reasoning is lack of training in auditors and accouters in making self-esteem and avoiding pay attention to professional morality. Most of auditors believes that before entrance to this field, passing training period in morality is not necessary. The third and fourth hypotheses in this research showed that the self-esteem which is normalized by auditor personal specification has no meaningful relation with auditor abnormal behavior. Lack of auditor and accouters training in making self-esteem making and confidence could be one of the conclusion reasons. 269

5 REFERENCES Bayou, M. E.; Reinstein, A.; and F. Paul (2011). To Tell the Truth: A Discussion of Issues Concerning Truth and Ethics in Accounting. Accounting, Organizations and Society, 36(2), pp Bryan, O.; Quirin, J.; and P. Donnelly (2005). Locus of Control and Dysfunctional Audit Behavior Journal of Business and Economics Research, 3 (10), pp Condition and effectiveness rate in financial managers' decision making in Fars province governmental operational organizations, morality in technological and science magazine, volume 4, pages 41 to 52 Copeland, J. (2005). Ethics as Imperative Accounting Horizons, 19 (1), pp Donaldson, W. (2005). Speech by SEC Chairman: Remarks before the Financial ServicesRoundtable.U.S.Securities and Exchange Commission was Retrieved fromhttp:// whd.htm [04/10/2011] Eatemadi, hosein, dianatydeylami, Financial management moral view effect on companies' financial reports, technology and science morality magazine, Volumes 1, 2, Hetertoon, A. S. (1991). Oxford Advanced Learner Dictionary of Current English, Sixth Edition. London: Oxford University Press. Lightner, S.; Adams, S.; and K. Lightner (1982). The Influence of Situation, Ethical, and Expectancy Theory Variables on Accountants Underreporting Behavior. Auditing: A Journal of Practice and Theory, 2, pp mahdavi, qholamhussein, mosavinejad, The morality Margheim, L. and K. Pany (1986). Quality Control, Premature Signoff, and Underreporting of Time: Some Empirical Findings. Auditing: A Journal of Practice and Theory, 5 (2), pp Rhode, J. G. (1978). Independent Auditor s Work Environment: A Survey. Commission on Auditors Responsibilities, Research Study, No 4, New York: American Institute of Certified Public Accountants. 270