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partial least squares analysis to measure the impact of pygmalion financial components
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نویسنده
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nazarpour ali akbar ,moghadam abdul karim ,rekabdar ghasem
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منبع
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advances in mathematical finance and applications - 2023 - دوره : 8 - شماره : 2 - صفحه:605 -624
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چکیده
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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
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کلیدواژه
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financial pygmalion ,financial ethics confidence ,auditing
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آدرس
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islamic azad university, khorramshahr-persian gulf international branch, department of accounting, iran, payame noor university of iran, department of accounting, iran, islamic azad university, abadan branch, department of mathematics, iran
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پست الکترونیکی
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ghasem_rekabdar@yahoo.com
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Authors
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