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The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors

An independent auditor’s opinion would enhance the confidence of investors in a reporting system and lead to increased capital markets’ efficiency. The influential factors on quality based on an auditor’s opinion in financial statements are highly regarded because these factors will ensure that the...

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Main Author: Naslmosavi, Seyedhossein
Format: Thesis
Language:English
Published: 2014
Subjects:
HD28 Management. Industrial Management
Online Access:http://eprints.utm.my/id/eprint/78521/1/SeyedhosseinNaslmosaviPFM2014.pdf
http://eprints.utm.my/id/eprint/78521/
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spelling my.utm.785212018-08-26T11:58:30Z http://eprints.utm.my/id/eprint/78521/ The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors Naslmosavi, Seyedhossein HD28 Management. Industrial Management An independent auditor’s opinion would enhance the confidence of investors in a reporting system and lead to increased capital markets’ efficiency. The influential factors on quality based on an auditor’s opinion in financial statements are highly regarded because these factors will ensure that the statements are reliable, useful and relevant to investors and creditors. However, there are effective factors concerning independent auditors that need to be investigated. Correspondingly, the aim of this research was to investigate the effect of spiritual capital (SpC) and human capital (HC) as components of intellectual capital (IC) on independent auditor’s opinion (IAO). By exploring moral development, ethical climate and human capital theories, a comprehensive investigation of moral, ethical climate, culture and personal values which represent SpC (individual and organizational aspects), work experience, education, employee competence and skills that characterize HC was carried out. In addition, the mediating effect of human capital on the relationship between audit firms size and IAO was also studied. Quantitative data were collected from questionnaires distributed to 321 practicing audit managers and partners in Iranian audit firms. Multiple regressions with the aid of SPSS were employed to measure the effect of combined SpC and HC on IAO. Besides that, the path analysis method in structural equation model by utilizing LISREL was engaged to measure the relationship among HC (mediator variable), audit firm size and IAO. The results show that SpC and HC have significant effects on IAO. Following that, HC has a mediating effect on the relationship between audit firm size and IAO. Based on the results, this study proposed the moral development and ethical climate theory as appropriate theories to support the SpC as a component of IC. Besides that, the findings have strengthened the understanding of human capital theory through the explanation of the effect of HC on IAO. Overall, the study has highlighted the importance of SpC and HC and it is recommended that auditing standard setting authorities must pave the way for more attention to be given to these capitals in peer reviews. 2014-06 Thesis NonPeerReviewed application/pdf en http://eprints.utm.my/id/eprint/78521/1/SeyedhosseinNaslmosaviPFM2014.pdf Naslmosavi, Seyedhossein (2014) The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors. PhD thesis, Universiti Teknologi Malaysia, Faculty of Management. http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:97912
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Naslmosavi, Seyedhossein
The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors
description An independent auditor’s opinion would enhance the confidence of investors in a reporting system and lead to increased capital markets’ efficiency. The influential factors on quality based on an auditor’s opinion in financial statements are highly regarded because these factors will ensure that the statements are reliable, useful and relevant to investors and creditors. However, there are effective factors concerning independent auditors that need to be investigated. Correspondingly, the aim of this research was to investigate the effect of spiritual capital (SpC) and human capital (HC) as components of intellectual capital (IC) on independent auditor’s opinion (IAO). By exploring moral development, ethical climate and human capital theories, a comprehensive investigation of moral, ethical climate, culture and personal values which represent SpC (individual and organizational aspects), work experience, education, employee competence and skills that characterize HC was carried out. In addition, the mediating effect of human capital on the relationship between audit firms size and IAO was also studied. Quantitative data were collected from questionnaires distributed to 321 practicing audit managers and partners in Iranian audit firms. Multiple regressions with the aid of SPSS were employed to measure the effect of combined SpC and HC on IAO. Besides that, the path analysis method in structural equation model by utilizing LISREL was engaged to measure the relationship among HC (mediator variable), audit firm size and IAO. The results show that SpC and HC have significant effects on IAO. Following that, HC has a mediating effect on the relationship between audit firm size and IAO. Based on the results, this study proposed the moral development and ethical climate theory as appropriate theories to support the SpC as a component of IC. Besides that, the findings have strengthened the understanding of human capital theory through the explanation of the effect of HC on IAO. Overall, the study has highlighted the importance of SpC and HC and it is recommended that auditing standard setting authorities must pave the way for more attention to be given to these capitals in peer reviews.
format Thesis
author Naslmosavi, Seyedhossein
author_facet Naslmosavi, Seyedhossein
author_sort Naslmosavi, Seyedhossein
title The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors
title_short The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors
title_full The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors
title_fullStr The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors
title_full_unstemmed The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors
title_sort effect of spiritual and human capital on independent auditor's opinion among iranian auditors
publishDate 2014
url http://eprints.utm.my/id/eprint/78521/1/SeyedhosseinNaslmosaviPFM2014.pdf
http://eprints.utm.my/id/eprint/78521/
http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:97912
_version_ 1643657923919872000
score 13.211869

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