Pragmatism in Auditing: An In-Depth Analysis of the Impact of Pragmatism on Auditor Professionalism

Subject Areas : Financial and Behavioral Researches in Accounting

Hadiseh Darvish ^{1 *} , Ramtin Habibi ² , Alireza Shahrouzi ³

1 - Department Of Accounting, Mala. C., Islamic Azad University, Tehran, Iran
2 - Master of Accounting, Malard Branch, Islamic Azad University, Tehran, Iran
3 - MSc. in Accounting, University of Shahid Beheshti, Tehran, Iran

Received: 2025-05-09 Accepted : 2025-06-18 Published : 2025-06-21

Keywords: Pragmatic thinking, ethical principles, pragmatic approach, auditor professionalism,

Abstract :

Given its sensitive and influential nature, the auditing profession consistently demands the maintenance and reinforcement of public credibility and trust. Such credibility depends on auditors’ intellectual commitment to, and practical observance of, ethical and professional standards. Within this framework, pragmatic thinking (defined as a practical and results-focused mindset) can contribute meaningfully to strengthening auditors' professionalism. This study aims to investigate the influence of pragmatic thinking on auditors’ professionalism. The research is applied in purpose and follows a descriptive-survey approach for data collection. Data were obtained through standardized questionnaires.The statistical population of this study comprises all auditors employed by the Audit Organization and private sector audit firms during the year 1403 (2024–2025). The findings show that pragmatic thinking has a positive and statistically significant effect on auditors' professionalism. In addition to contributing to the theoretical foundation of the field, the study offers practical recommendations for professional bodies and policymakers to apply pragmatic principles in shaping the future direction of the auditing profession

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