Investigate the effect of organizational commitment and professional commitment on dysfunctional behavior of auditors

Abstract

This study investigates the effect of organizational commitment and professional commitment on dysfunctional behavior of auditors. Auditors working on auditing institutions in the city of Mashhad were selected as statistical population, and the minimum of selected sample size was 210 people according to size of the available population. Return rate of the questionnaires was determined 79.09 percent. The possibility value of model fitting in significant state of parameters was used to test the hypotheses. Occasion (fitness) of the proposed model was examined through explaining the hypotheses in standard estimating state and significance of the parameters was evaluated by using the smart PLS software. The results showed that there is a significant relationship between professional commitment and organizational commitment. There is a significant and inverse relationship between professional commitment and dysfunctional behavior of auditors. There is a significant and inverse relationship between organizational commitment and dysfunctional behavior of auditors. Organizational commitment mediates the relationship between professional commitment and dysfunctional behavior of auditors.