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The Relationship between Organizational Justice and Auditors’ Professional Skepticism with the Moderating Role of Organizational Commitment and Identity

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Abstract

The purpose of this study is to investigate the relationship between organizational justice on professional skepticism with the moderating role of organizational commitment and identity. In order to collecting data the questionnaire employed. The statistical population of the study is 137 auditors working in the audit organization and private audit sector institutes in Iran. Structural equation modeling approach based on partial least squares (PLS) method was used to test the hypotheses.

The results of data analysis showed that there is a positive and significant relationship between organizational justice and professional skepticism with moderating role of organizational commitment, but between organizational justice and professional skepticism with moderating role of organizational identity does not exist a significant relationship.

Considering that, the results of this research are aimed at better perception and enhanced and more significant recognition of the competitive advantage of the organization; besides, the relationship between organizational justice on auditor’s professional skepticism with moderating role of organizational commitment and identity so far has not been tested yet in the society of audit and consideration to the relationships between these variables will derive the performance of audit firms with added productivity and value.

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Authors and Affiliations

  1. Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran

    Mahdi Salehi

  2. Department of Accountancy, Imamreza International University of Mashhad, Mashhad, Iran

    Habibe Hashemi Sima

  3. Department of Economics and Administrative Sciences, Imamreza International University of Mashhad, Mashhad, Iran

    Mohammad Ali Fahimi

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  1. Mahdi Salehi
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  2. Habibe Hashemi Sima
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  3. Mohammad Ali Fahimi
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Correspondence to Mahdi Salehi.

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Salehi, M., Sima, H.H. & Fahimi, M.A. The Relationship between Organizational Justice and Auditors’ Professional Skepticism with the Moderating Role of Organizational Commitment and Identity. Curr Psychol 41, 1984–1996 (2022). https://doi.org/10.1007/s12144-020-00700-9

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