Investigating the Effect of Critical Thinking Skills and Lifelong Learning on Auditors' Career Success

Subject Areas : Corporate governance

Golamreza Kordestani ¹ , Vahid Shahbazi ² , Javad Shahnazi khezerloo ³

1 - Prof. in Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
2 - PhD.Candidate , Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
3 - PhD student, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.

Received: 2024-11-08 Accepted : 2025-03-01 Published : 2025-06-10

Keywords: Critical thinking, Subjective career success, Objective career success, Lifelong learning.,

Abstract :

The aim of this study was to study the effect of critical thinking skills and lifelong learning on auditors' objective and subjective career success. This research had a survey research design, and structural equations were used to analyze the data. The statistical population included auditors active in member institutions of Iranian Association of Certified Public Accountants and Audit Organization of Iran. Using the available simple random sampling method, 289 working auditors were selected as a statistical sample, and a questionnaire was provided to them as a research data collection tool. The findings of this study indicated the positive effect of lifelong learning on auditors' subjective and objective career success, as well as the positive effect of critical thinking on lifelong learning. Also, in this study, the positive role of critical thinking on auditors' objective career success was confirmed, and the critical thinking variable did not have a significant effect on auditors' subjective career success. The results of this study indicated the need to pay attention to lifelong learning and critical thinking skills in the auditing profession. In this study, the relationship between critical thinking skills and lifelong learning and its relationship with auditors' career success was empirically investigated. The insights from this study show how auditors, in interaction with environmental changes, accounting standards, changes in laws and regulations and technological developments, update their skills and knowledge through lifelong learning and critical thinking in order to create career success for themselves.

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