The Effect of Psychological Capital on the Ethics of Accountants and Auditors and Its Reflection on the Internal Control Effectiveness: Exploratory Study | ||
| TANMIYAT AL-RAFIDAIN | ||
| Volume 42, Issue 139, September 2023, Pages 191-219 PDF (895.01 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2023.180485 | ||
| Author | ||
| Ali أ.د. علی ابراهیم حسین Ibrahem | ||
| Accounting Department, College of Administration and Economics, Tikrit University, Tikrit, Iraq | ||
| Abstract | ||
| The research aims to demonstrate the impact of the positive behavior generated by psychological capital in strengthening the work ethics of accountants and auditors in the colleges of Tikrit University and its reflection on the effectiveness of internal control. Psychological capital has been defined according to its four dimensions self-efficacy (confidence), hope, optimism, and restoring balance (flexibility). While work ethics for accountants and auditors were represented by honesty, objectivity, efficiency, confidentiality, professional behavior, and technical standards. The effectiveness of internal control was represented by the components specified by the (COSO) committee. Which are the control environment, control activities or procedures, risk assessment, information and communication, and monitoring. The field of research was represented by the divisions and departments of auditing and accounting. In the 23 colleges of Tikrit University (22 colleges and 1 university presidency). The community included accountants and auditors working in all those departments, while the research sample amounted to 63 individuals, and the research concluded that there is a positive relationship among the three research variables and that the positive impact of psychological capital on the effectiveness of internal control increases when mediating the work ethics of accountants and auditors. | ||
| Keywords | ||
| Psychological capital; Work ethics of accountants and auditors; Effectiveness of internal control; Tikrit University | ||
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