Analysis of the role of mindfulness in auditors' professional judgment
Subject Areas :
mojtaba karamian
1
,
Abdolreza Mohseni
2
,
مصطفی قاسمی
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 - عضو هیئتعلمی گروه حسابداری، دانشگاه آزاد اسلامی بوشهر
Keywords: mindfulness, behavioral accounting, auditor's professional judgment, structural equations.,
Abstract :
An auditor's ability to make high-quality judgments and decisions at different levels of task complexity may be influenced by their personal characteristics. Mindfulness leads to progress in many mental fields that are directly related to people's jobs. The purpose of the current research is to analyze the role of mindfulness in the professional judgment of auditors and evaluate the role of auditors' individual characteristics in this study. The statistical population of the research is audit field experts active in audit institutions and the statistical sample of the study was 330 experts in the field of auditing with at least three years of active work experience in auditing institutions residing in Tehran. In this regard, 27 effective factors on the auditor's mindfulness were identified using metacomposition, and the auditor's judgment indicators were extracted using a researcher-made questionnaire based on judgment literature. In order to analyze the data, the model of structural equations, and due to the existence of the moderator variable in the model, PLS software was used. Finally, the effect of mental self-awareness indicators, including a focus on the moment, maintaining ethics, metacognitive knowledge, lack of unreasonable reaction, conscious activity, attention control, and metacognitive skill on the auditor's professional judgment, considering the role of the auditor's age and experience in this regard, was investigated. According to the results obtained based on structural equation modeling, the indicators of mindfulness have a significant role in improving the auditor's judgment, and the auditor's age and experience had a moderating role in this relationship.
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