مطالب

Background: The main purpose of this study was to analyze the impact of organizational silence and mobbing on turnover intention. Method: The statistical population of this study was 386 employees of Payam-e-Noor University of Kermanshah. In order to determine the sample size we have applied Morgan table and consequently 191 employees have were selected as sample members by random sampling method for the first half of 2018. The data collection tool was a standard questionnaire in this area. Validity (content, convergent, divergent) and reliability (loading factor, composite reliability, Cronbach's alpha) of questionnaire indicate that measuring instruments have good reliability and validity. The results of hypotheses test by SMART-PLS software and using t-test statistics. Results : Path coefficients (β) indicate that organizational silence have strong, direct and significant influence on mobbing. Mobbing have strong, direct and significant effects on turnover intention and organizational silence have weak, indirect and significant effects on turnover intention. On the other hand, mobbing can play moderator role in influence on organizational silence and turnover intention. Conclusion : Despite the design model, it can be expected that the university can reduce the level of job leave due to the variables of organizational silence and organizational mobility.

When auditors intentionally or unintentionally approve financial statements in line with the views of their employers, the public interest and the auditing profession are at serious risk. The purpose of this study was to examine the process by which auditors' interests will influence decision making. To achieve this goal, first in the qualitative part of the research, by studying the background of accounting research and interviewing experts through the fuzzy Delphi method, the effective components on conflict of interest were identified. In the second part of the study, using social-cognitive meta-theory and operational decision-making power in the stimulus-organism-response (S-O-R) paradigm, data obtained from 362 certified public accountants. Smart-PLS software and Structural equations have been implemented for data analysis and hypotheses testing. Cognitive processes, including expected positive outcomes, understanding the problems of consistent decision-making, and ethical judgment, play a mediating role between the conflict of interest and deviant decision-making, and through these intervening variables, conflict of interest can be monitored and reduced. The results show that professional ethics with the confirmation of all hypotheses are considered as the most effective component. It also showed that reducing the expected positive results, increasing the understanding of problems, and reducing the auditors' ethical judgment in the assigned tasks will lead to deviant decisions. By implementing the proposed algorithm, cognition processes can be directed towards consistent decision making.