Title of article :
Partial Least Squares Analysis to Measure the Impact of Pygmalion Financial Components
Author/Authors :
Nazarpour ، Ali Akbar Department of Accounting - Islamic Azad University, Khorramshahr-Persian Gulf International Branch , Moghadam ، Abdul Karim Department of Accounting - Payame Noor University of Iran , Rekabdar ، Ghasem Department of Mathematics - Islamic Azad University, Abadan Branch
From page :
605
To page :
624
Abstract :
The growth and development of positive psychological approaches in the field of financial resource management have led to transcendental success as a new conceptual basis in the psychology of professions and occupations. This development has fostered a tendency to apply knowledge and skills to achieve financial development and meet job expectations. Moreover, it has the potential to promote the development of ethical financial practices. Certain professions, particularly those with increased responsibilities and accountability, play a significant role in observing the behavior of financial professionals. Deviations from ethical principles in these professions can have serious social consequences. Therefore, the purpose of this study is to investigate the impact of financial pygmalion on the development of financial confidence among financial auditors. The study employs partial least squares analysis (PLS) and incorporates the opinions of auditors who are members of the auditing organization and private sector auditing firms. The results of this study indicate that financial pygmalion has a positive and significant effect on three dimensions of auditors financial ethics self-confidence: content understanding of the professional environment, understanding the value of the professional environment, and belonging to the auditors professional environment. Regenerate response
Keywords :
Financial Pygmalion , Financial Ethics Confidence , Auditing
Journal title :
Advances in Mathematical Finance and Applications
Journal title :
Advances in Mathematical Finance and Applications
Record number :
2752067
Link To Document :
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