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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Alzahra University
2025-06-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | https://jera.alzahra.ac.ir/article_8343_88a870cc6a6245f1d452177cf699a80b.pdf |
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| author | Nazanin Bashirimanesh Solmaz Shojaee Zohreh Arefmanesh |
| author_facet | Nazanin Bashirimanesh Solmaz Shojaee Zohreh Arefmanesh |
| author_sort | Nazanin Bashirimanesh |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-80e034b6484d407e8697eb5701f888ae |
| institution | DOAJ |
| issn | 2251-8509 2538-1520 |
| language | fas |
| publishDate | 2025-06-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj-art-80e034b6484d407e8697eb5701f888ae2025-08-20T03:16:01ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202025-06-0115217921010.22051/jera.2025.49357.33408343Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work ComplexityNazanin Bashirimanesh0Solmaz Shojaee1Zohreh Arefmanesh2Associate Professor. Faculty of management, economic& accounting, payame noor University, Tehran, IranMaster's student in accounting, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, IranAssociate Professor. Faculty of management, economic& accounting, yazd University, yazd, IranAuditors 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.https://jera.alzahra.ac.ir/article_8343_88a870cc6a6245f1d452177cf699a80b.pdftime managementaudit effectivenessauditor independencework complexity. |
| spellingShingle | Nazanin Bashirimanesh Solmaz Shojaee Zohreh Arefmanesh Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work Complexity پژوهشهای تجربی حسابداری time management audit effectiveness auditor independence work complexity. |
| title | Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work Complexity |
| title_full | Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work Complexity |
| title_fullStr | Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work Complexity |
| title_full_unstemmed | Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work Complexity |
| title_short | Time Management on Audit Effectiveness with the Moderating role of Auditor Independence and Work Complexity |
| title_sort | time management on audit effectiveness with the moderating role of auditor independence and work complexity |
| topic | time management audit effectiveness auditor independence work complexity. |
| url | https://jera.alzahra.ac.ir/article_8343_88a870cc6a6245f1d452177cf699a80b.pdf |
| work_keys_str_mv | AT nazaninbashirimanesh timemanagementonauditeffectivenesswiththemoderatingroleofauditorindependenceandworkcomplexity AT solmazshojaee timemanagementonauditeffectivenesswiththemoderatingroleofauditorindependenceandworkcomplexity AT zohreharefmanesh timemanagementonauditeffectivenesswiththemoderatingroleofauditorindependenceandworkcomplexity |