Investigating the influence of the locus of control, experience and the degree of auditors' education on their professional commitment

Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of auditors' education on their professional commitment. The required data were collected from 281 audit firms' personnel and individually employed auditors that are members of the Iranian Association of Certified Public Accountants in 2017 using a questionnaire. The Spearman correlation and multiple linear regression were used to analyze the data. In general, the results showed that audit firms, while hiring new forces, should hire people with an internal locus of control, and should focus more on the work of inexperienced auditors who attribute success to the conditions and are not able to accept their responsibilities. Audit firms should also provide a platform to enhance the commitment of the auditors to the institute and audit profession.