Providing a framework for the development of auditors' mindfulness

Subject Areas :

mojtaba karamian ¹ , Abdolreza Mohseni ² , mostafa ghasemi ³

1 - Ph.D. Student of Accounting, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran.
2 - Assistant professor, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran
3 - Assistant professor, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran

Received: 2022-12-30 Accepted : 2024-03-05

Keywords: Mindfulness, Fuzzy Delphi, Exploratory Analysis, Meta-synthesis Approach, Behavioral Accounting.,

Abstract :

The purpose of this study is to provide a framework for evaluating the Iranian auditors mindfulness using a mixed approach (quantitative and qualitative).First, a meta-synthesis method was used and 35 indicators were extracted. In order to measure the instrument validity and reliability of indicators, the Fuzzy Delphi method and Cronbach's alpha were used, respectively. Then, using the EFA method, the 27 indicators were placed in 7 categories focusing on the moment, maintaining ethics, metacognitive knowledge, not reacting irrationally, conscious activity, sustentation control, and metacognitive skill. Based on the results, mindfulness is a result of the auditor's expertise and knowledge, and therefore, these issues should be focused on in order to increase the quality of the inspection results. Finally, The mindfulness model extracted and developed in the present research can be used as a constructive tool in the auditor's evaluation with the hope of setting the inspection reports more increasingly reliably.