Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work Complexity
Auditors are always looking to manage their time to improve audit effectiveness. In the current research, Time management on audit effectiveness with the moderating role of auditor independence and work complexity. The statistical population of the research includes Members of the Chartered Acco...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2025-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_8343_88a870cc6a6245f1d452177cf699a80b.pdf |
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| Summary: | Auditors are always looking to manage their time to improve audit effectiveness. In the current research, Time management on audit effectiveness with the moderating role of auditor independence and work complexity. The statistical population of the research includes Members of the Chartered Accountants Society; whose number is 216. And the time domain of the research is the first six months of 1402. The individual characteristics examined by the auditors included their gender, level of education, and their age status. To measure the variables of the research, it was a questionnaire tool (created and adapted by the researcher). Research findings show that time management has a direct impact on audit effectiveness. Also, the auditor's independence has a direct impact on the effectiveness of the audit. However, the complexity of the work has a negative effect on the effectiveness of the audit. However, auditor independence has a direct impact on the relationship between time management and audit effectiveness. However, the complexity of work has a negative effect on the relationship between time management and audit effectiveness. |
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| ISSN: | 2251-8509 2538-1520 |