Determination the Impact Professional Skepticism and Interpersonal Trust, with Considering the of Organizational Behavior Characteristics on Auditors Job Durability

Abstract

One of the problems that organizations are facing is employee desertion. The desertion of poor staff can lead to increase organizational productivity and it's benefit for organization, while the desertion of effective staff has bad consequences for the organization. These staff imposes significant direct and indirect costs to the organization when leave it. These costs include finding, training, preparing alternative employees, eliminating some of the tacit knowledge of the organization, and joining individual organization. Therefore, it is necessary for organizations to anticipate the desertion of human capital by identifying the factors that affect the desertion of employees to mitigate the adverse effects of this phenomenon. The purpose of this study is the determination effect of professional skepticism and interpersonal trust among auditors, with considering the of organizational behavior characteristics on job durability. Hence, the relationship between two dimensions of professional skepticism, neutrality and presumptive doubt, and two characteristics of organizational behavior as organizational commitment and organizational perceived support on job durability are measured. The statistical society of this study consists of all auditors of audit institutions that are the member of the Association of Certified Public Accountants who are working as an employee in these institutions and not the organization's partners. The structural equation modeling approach has been used for presentation and partial least square software has been used for analysis. The findings of the study show that the exception of the variables neutrality and interpersonal trust of the auditors, the other variables of research affect the auditors job durability.