Investigating the effect of moral values and financial intelligence on auditor's professional judgment using structural equations approach
Seyyed Mohammad Bagher Hosseini
1
(
Ph.D. Student, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
)
Youssef Taghipourian
2
(
Assistant Professor, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
)
Reza Fallah
3
(
Assistant Professor, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
)
mehdi marajori
4
(
Assistant Professor, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
)
Keywords: Moral values, financial intelligence, audit judgment,
Abstract :
The purpose of this research is to investigate the effect of moral values and financial intelligence on the professional judgment of auditors. The statistical population of the research is the auditors who are members of the audit organization and accredited audit institutions of the stock exchange.150 auditors have been selected by elimination (targeted) and random method. To measure the professional judgment of auditors, the degree of sensitivity to organizational signs was considered, which was evaluated through a questionnaire. To measure moral values, the standard questionnaire of Paino et al. (2017) was used, and to calculate financial intelligence, Berman and Knight's questionnaire (2013) was used, which consists of three factors: basic understanding, analytical understanding, and macro understanding. Considering that in the current research, the relationships between variables were studied in the framework of a causal pattern, inferential statistics were analyzed using structural equation modeling and using Lisrel software. The results of the research showed that ethical values have a positive and significant relationship with the professional judgment of auditors. In such a way that it has an effect of 0.30 on the professional judgment of auditors. Also, another result of this research showed that each of the characteristics of financial intelligence has a positive and significant relationship with the professional judgment of auditors. In such a way that each of the characteristics of understanding the basics, analytical understanding and macro understanding has an effect of 2.74, 7.14 and 8.99 on the professional judgment of auditors.
