International Journal of Nonlinear Analysis and Applications

Exploring the relationship between the professional thinking of auditors and ambidexterity with team psychological empowerment

Articles in Press

Document Type : Research Paper

Authors

1 Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran

2 Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

Abstract

The current study aimed to examine the relationship between the professional thinking of auditors and ambidexterity with team psychological empowerment. The statistical population of the qualitative part of the study includes 15 experts of university professors in the research field selected in a non-random and purposeful sampling method in 2023. Furthermore, in the quantitative part of the study, the statistical population encompasses the Iranian Association members of certified public accountants, who were selected using the available sampling method as 297 people. The data collection instrument included a questionnaire whose structure was confirmed through confirmatory factor analysis in Smart pls software, and reliability was verified using Cronbach's alpha coefficient in SPSS software and composite reliability. To analyze the data, Kolmogorov-Smirnov tests have resorted to the normality test, the Friedman test for prioritizing components and indicators, and the structural equation modelling test for path analysis and model validation in Smart pls software. The relationship between the dimensions and components of professional thinking and ambidexterity, as well as the relationship between the dimensions and components of professional thinking and empowerment, are the most critical findings of the study.

Keywords

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International Journal of Nonlinear Analysis and Applications

Articles in Press, Corrected Proof
Available Online from 30 January 2026
  • Receive Date: 30 April 2024
  • Accept Date: 08 July 2024