[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: year 17, Issue 66 (2025) ::
fa 2025, 17(66): 58-70 Back to browse issues page
Providing a Model for the Relationship between the Audit Quality Control System and the Performance of Auditing Managers via the Considering Mediating Role of Auditors’ Psychological Empowerment and Role Clarity
Saman Moazam1 , Abdolreza Mohseni *1 , Mostafa Ghasemi1
1- Department of Accounting, Bu.C., Islamic Azad University, Bushehr, Iran.
Abstract:   (71 Views)
Abstract
In recent years, increasing attention has been paid to the performance quality of professional audit managers, particularly within regulatory bodies and audit firms. The present study examines the impact of audit firms’ quality control systems on the performance of professional audit managers and analyzes the mediating roles of two variables: psychological empowerment and role clarity. This research is applied in nature and follows a descriptive-survey methodology. Data were collected from 352 managers working in the Audit Organization and private audit firms in Iran and were analyzed using structural equation modeling (SEM) with SmartPLS software. The results indicated that the quality control system has a significant direct effect on managerial performance. Furthermore, both psychological empowerment and role clarity play effective mediating roles in this relationship. These findings not only strengthen the theoretical foundations of quality control in the auditing profession but also offer practical implications for designing motivational structures and improving the performance of professional audit managers.
 
Article number: 4
Keywords: Auditing, Psychological Empowerment, Role Clarity, Managerial Performance, Quality Control System.
Full-Text [PDF 577 kb]   (55 Downloads)    
Type of Study: Research | Subject: Special
References
1. Amabile, T. M., & Gitomer, J. (1984). Children’s artistic creativity: Effects of choice in task materials. Personality and Social Psychology Bulletin 10(2): 209–215.
2. Amofa-Sarpong, K., K. Tornyeva & L.Y. Boakye. (2024). The Effect of Audit Process and Quality Control Systems on Audit Quality in the Public Sector: The Moderating Role of Audit Expertise. In: Aigbavboa, C., et al. Sustainable Education and Development—Clean Energy. ARCA 2023. Springer, Cham.
3. Arnold, B.B., L.A. Simon & P.L. Michael. (2011). Key questions regarding work engagement. European Journal of Work and Organizational Psychology 20(1): 4–28.
4. Bolumole, Y.A., S.J. Grawe & P.J. Daugherty. (2016). Customer service responsiveness in logistics outsourcing contracts: the influence of job autonomy and role clarity among on-site representatives. Transportation Journal 55(2): 124-148.
5. Chenhall, R.H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society 30(5): 395-422.
6. Ditillo, A., C. Endenich & A. Hoffjan. (2016). Performance measurement and control systems in global audit firms-comparative case studies from Germany and Italy. The American Accounting Association Annual Meeting, New York.
7. Gary, I., & S. Manson. (2007). The audit process, principles, practices, and cases (4th ed.). Thompsons.
8. Gilson, L.L., & C.E. Shalley. (2004). A little creativity goes a long way: An examination of teams’ engagement in creative processes. Journal of Management 30(4): 453–470.
9. Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, and Organizations Society 33(2-3): 141-163.
10. Hall, M. (2011). Do comprehensive performance measurement systems help or hinder managers’ mental model development? Management Accounting Research 22: 68-83.
11. Hegazy, M., H. Hegazy & M. Eldeeb. (2022). The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms. Journal of Accounting, Auditing & Finance 37(4): 902–927.
12. Hegazy, M., M.S. El-Deeb, H.I. Hamdy & Y.T. Halim. (2023). Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance. Journal of Accounting & Organizational Change 19(5): 765-789.
13. Henderson, L.S., R.W. Stackman & R. Lindekilde. (2016). The centrality of communication norm alignment, role clarity, and trust in global project teams. International Journal of Project Management 34(8): 1717–1730.
14. Ilgen, N.B., C.D. Fisher & M.S. Taylor. (1979). Consequences of individual feedback on behavior in organizations. Journal of Applied Psychology 64: 349-371.
15. Ittner, C.D., & D.F. Larcker. (2003). Coming up short on non-financial performance measurement. Harvard Business Review 70(11): 88-95.
16. Kaplan, R.S., & D.P. Norton. (1996). Translating Strategy into Action. The Balanced Scorecard. Harvard Business School Press, Boston, MA.
17. Matsuo, M., T. Matsuo & K. Arai. (2021). The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior. Journal of Accounting & Organizational Change 17(2): 263-281.
18. Maynard, M.T., L.L. Gilson & J.E. Mathieu. (2012). Empowerment—fad or fab? A multilevel review of the past two decades of research. Journal of Management 38(4): 1231–1281.
19. Muduli, A. (2016). Exploring the facilitators and mediators of workforce agility: An empirical study. Management Research Review 39(12): 1567–1586.
20. Omar, D., A. Moinuddin, A. Al-Tobasi & et al. (2016). The impact of the psychological capital on job performance: a case study on faculty members at Philadelphia University. International Review of Management and Marketing 6(2): 183–191.
21. Pain, P., & Marques, V.A. (2023). Key Audit Matters and Audit Quality: Evidence on Emerging and Developed Markets. Conference: XV Convenção Mineira de Contabilidade At: Belo Horizonte 1-16.
22. Quinones, M., A. Van den Broeck & H. De Witte. (2014). Do job resources affect work engagement via psychological empowerment? A mediation analysis. Journal of Work and Organizational Psychology 29(3): 127–134.
23. Sahadev, S., K. Chang, N. Malhotra, J.H. Kim, T. Ahmed & P. Kitchen. (2024). Psychological empowerment and creative performance: Mediating role of thriving and moderating role of competitive psychological climate. Journal of Business Research 170: 114-131.
24. Saputra, W. (2015). The Impact of Auditor’s Independence on Audit Quality: A Theoretical Approach. International Journal of Scientific & Technology Research 15: 43-49.
25. Sawyer, J.E. (1992). Goal and process clarity: specification of multiple constructs of role ambiguity and a structural equation model of their antecedents and consequences. Journal of Applied Psychology 77: 130-142.
26. Seibert, S.E., G. Wang & S.H. Courtright. (2011). Antecedents and consequences of psychological and team empowerment in organizations: A meta-analytic review. Journal of Applied Psychology 96(5): 981–1003.
27. Shahid, S., M.K. Muchiri & F.O. Walumbwa. (2021). Mapping the antecedents and consequences of thriving at work: A review and proposed research agenda. International Journal of Organizational Analysis 29(1): 78–103.
28. Spreitzer, G.M. (2017). Psychological empowerment in the workplace: Dimensions, measurement, and validation. Academy of Management Journal 38(5): 1442–1465.
29. Wang, D., C. Gan & C. Wu. (2016). LMX and employee voice: A moderated mediation model of psychological empowerment and role clarity. Personnel Review 45(3): 605–615.
30. Zulaikha, I.A., & F.N. Istiqomah. (2021). Investigating the mediating effect of the role stressor in the relationship between type a personality and auditor burnout. Advances in Social Science, Education and Humanities Research, Proceedings of the 2nd Annual Conference on Blended Learning, Educational Technology, and Innovation (ACBLETI 2020) 560: 482-486.
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Moazam S, Mohseni A, Ghasemi M. Providing a Model for the Relationship between the Audit Quality Control System and the Performance of Auditing Managers via the Considering Mediating Role of Auditors’ Psychological Empowerment and Role Clarity. fa 2025; 17 (66) : 4
URL: http://qfaj.mobarakeh.iau.ir/article-1-2895-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
year 17, Issue 66 (2025) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
Persian site map - English site map - Created in 0.19 seconds with 36 queries by YEKTAWEB 4732