International Journal of Nonlinear Analysis and Applications

The effect of Glam components on auditors' behavioral bias with structural equation technique

Document Type : Research Paper

Authors

1 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

Abstract

The purpose of the research is to investigate the effect of Golam components on auditors' behavioral bias with the structural equation technique. The target population of this research was the auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined in a period of 6 months. The research tool was standard questionnaires and Partial Least Squares (PLS) analysis was used to fit and test the research hypotheses. The negative reinforcement of Golem's theory intensifies the positive effect of the auditor's behavioral and judgmental bias. In fact, based on Golem's theory, under the influence of the negative perception of his fit with the characteristics of the auditing profession, the auditor imagines negative expectations in himself and causes the auditor to suffer contradictions in his professional judgments due to the existence of perceptual errors. The desirability of professional judgments. The more ethical behavior of auditors decreases, the quality of audits decreases. Behaviors that reduce audit quality, which are caused by the behavior of auditors during the audit period, cause a decrease in the efficiency of evidence collection.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 14, Issue 9
September 2023
Pages 283-304
  • Receive Date: 15 June 2022
  • Revise Date: 18 September 2022
  • Accept Date: 30 September 2022