The relationship between professional skepticism and professional judgment auditors

Subject Areas :

رمضانعلی Royaei ¹ , احمد YAGHOBINEJAD ² , کاوه Azinfar ³

1 - استادیار و عضو هئیت علمی دانشگاه آزاد اسلامی واحدعلوم و تحقیقات تهران
2 - دانشیار دانشگاه آزاد اسلامی تهران مرکزی
3 - دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات

Received: 2015-05-06 Accepted : 2015-05-06 Published : 2014-08-23

Keywords:

Abstract :

The Relationship between Skepticism and Independent Auditors' Professional Judgment Ramzanali Royaee Ahmad Yaghoob Nezhad Kaveh Azinfar (Received: 13/Apr/2014; Accepted: 13/Jun/2014) Abstract In recent years the attention of many researchers, students and professors of accounting has been attracted to the professional judgment of auditors. This attention, expresses the importance of professional judgment. Though identifying the factors that are influential on professional judgment can make a great help to independent auditors. One of the important factors that could affect the professional judgment is skepticism(skepticism orientation). The purpose of this research is to investigate the relationship between skepticism indexes and independent auditors' professional judgment in audit institutions of Iran certified accountants' society. This study, uses Hurtt et al modified questionnaire and 150 independent auditors' opinions as a sample survey. The results indicate that in audit institutions of Iran certified accountants' society, there is a positive and significant relation between skepticism and professional judgment. Key Words: Professional Skepticism, Professional Judgment, Skepticism School, Audit institutions of Iran Certified Accountants' Society, Questioning Mind.

References:

 

بستانیان، جواد، (1386)، "قضاوت حرفه‌ای در حسابرسی"، مطالعات حسابداری، شماره 18، ص 20-29.

بستانیان، جواد، (1387)، "قضاوت حرفه ای"، حسابدار، شماره 92، ص 30-36.

Bell, T. B. , M. E. Peecher, and H. Thomas,(2011), "The 21st Century Public Company Audit", New York, NY: KPMG LLP.

Choo, F. , and K. Tan,(2000) , "Instruction Skepticism and Accounting Students’ Ability to Detect Frauds in Auditing", The Journal of Business Education 1(Fall), PP. 72-87.

De Angelo, L. E,(1981), "Auditor Size and Audit Quality", Journal of Accounting and Economics. Vol. 3, No. 3:,PP. 183-199.

Fullerton, R. R. , and C. Durtschi,(2008), "The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors", Utah State UniversitySchool of Accountancy Working paper.

Grenier, J. H ,(2010) , "Encouraging Professional Skepticism in the Industry Specialization Era: A Dual-Process Model and An Experimental Test" , Department of Accountancy University of Illinois at Urbana-Champaign,PP. 50-60.

Harding ,N, Trotman , K,(2011), "Enhancing Professional Skepticism Via The Fraud Brainstorming Discussion Outcomes" , School of Accounting ; The University of New South Wales Sydney NSW 2052 Australia.

Hughes et al ,(2009) , "The Impact of Cultural Environment on Entry-Level Auditors’ Abilities to Perform Analytical Procedures" ,Journal of International Accounting, Auditing and Taxation;PP. 29-43.

Hurtt, R. K. , M. Eining and R. D. Plumlee,(2003) , "Professional Skepticism: A Model with Implications for Research", Practice and Education, Working paper, University of Wisconsin-Madison,PP. 30 -40.

 Hurtt et al ,(2008), "An Experimental Examination of Professional Skepticism", Hankamer School of Business ;PP. 1-38.

Lori Kopp et al ,(2003) , "A Model of Trust and Professional Skepticism in The Auditor-Client Relationship" , Presentation, School of Accountancy Seminar Series University of Waterloo,PP. 1-28.

McMillan, J. J. , and R. A. White ,(1993) ," Auditors' Belief Revisions and Evidence Search: The Effect of Hypothesis Frame", Confirmation and Professional Skepticism", The Accounting Review 68,PP. 443-465.

Nelson, M, W. (2010) ,"A Model and Literature Review of Professional Skepticism in Auditing", Auditing: Journal of Practice & Theory 28(2),PP. 1-34.

Ponemon, L. A,(1993)," The Influence of Ethical Reasoning on Auditor/s Perceptions of Management’s Competence and Integrity, Advances in Accounting, 11,PP. 1-29.

Popova, V,(2006) , The Influence of Skepticism and Previous Experience on Auditor Judgments", Working paper.

Quadackers ,L et al ,(2009), Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions ; VU UniversityAmsterdam ,PP. 50-70.

Quadackers. L ,(2009) , "Auditors’ Skeptical Characteristics and Their Relationship to Rkeptical Judgments and Decisions"; DissertationAmsterdam , 10,PP. 39.

Qiu Chen et al,(2009),"Do Audit Actions Consistent with Increased Auditor Skepticism Deter Potential Management Malfeasance?", New England Behavioral Accounting Research Seminar, Mannheim University.

Romney, M. B. , W. S. Albrecht, and D. J. Cherrington,(1980) , "Ref-Flagging The White-Collar Criminal, Management Accounting(March), PP. 51-57.

Schaub, M. K. , and J. E. Lawrence,(1996) , "Ethics, Experience and Professional Skepticism: Situational Analysis",Behavioral Research in Accounting 8(Supplement),PP. 124-157.

Titman & Trueman,(1986),"The Impact of CPA Firm Size on Auditor Disclosure Preferences'', The Accounting Review, PP. 621-33.

Vogel ,J,(2010),"Bonjour on Explanation and Skepticism" , Studies in History and Philosophy of Science 41,PP. 413–421.

White, R. ,(2010)," Evidential Symmetry and Mushy Credence", Academy of Management Review 23(3),PP. 513-530.