Professional doubt, dimensions of individual creativity and auditors' judgment
Subject Areas :
محسن صفاجو
1
,
زهرا پورزمانی
2
1 - گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
2 -
Keywords: Key words: professional doubt, judgment, auditor's individual creativity,
Abstract :
Abstract
Individual creativity and thinking style of people is an important factor in information processing. Professional doubt is also considered as a moderating factor in the relationship between individual creativity and information processing. The results of the studies show that the proper use of professional doubt leads to high quality in the process of decision making and judgment and giving correct opinions. Therefore, professional doubt and creativity dimensions can be assumed as factors affecting auditors' judgment and decision making. In this regard, the aim of this research is to determine the effect of professional doubt on the dimensions of creativity (fluidity, flexibility, initiative and elaboration of details) and auditors' judgment. This research is applied in terms of purpose and in terms of method, it is a survey that is done using statistical analysis of structural equations. The required data has been collected and analyzed by using a questionnaire completed by 297 certified accountants and professional managers in audit institutions that are members of the Certified Certified Accountant Society of Iran. Also, standard Hart (2013) and Torrance (1979) questionnaires were used to collect data. The findings indicate that professional doubt has a positive and significant effect on the dimensions of creativity (fluidity, flexibility, initiative and elaboration of details) as well as its dimensions on the auditors' judgment and decision making. The results of this research can expand the theoretical foundations of creativity in auditors' business and examine its relationship with professional doubt and auditors' judgment and decision making.
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