The Effect of Hani and Mumford's Learning Styles on Auditor's Professional Profession: Preferential Learning Theory Test

Subject Areas : Management Accounting

reza nematikoshteli ¹ (Assistant Professor, Department of Accounting, islamshahr Branch, Islamic Azad University, islamshahr, Iran)

Received: 2022-01-16 Accepted : 2022-01-16 Published : 2021-11-22

Keywords: learning styles, Professional judgment, structural equations, Preferential Learning,

Abstract :

Learning styles are considered to be the preferred methods for individuals to receive and process information. Hence, professional judgment is a function of the auditor's performance that can be influenced by learning styles. Therefore, increasing the quality of professional judgment improves the performance of auditors and ultimately improves the quality of auditing. In this regard, the purpose of this research is to investigate the effect of Mumford's learning styles on the auditor's professional judgment. the research method is a descriptive survey and from the perspective of the purpose, it is of an applied type that the standard questionnaire has been used.  The research sample is 512 auditors working in trusted auditing firms of the stock exchange who were selected by a simple random sampling method. Also, research hypotheses were tested by modeling structural equations using LISREL software. The results show that Hani and Mumford's learning styles have a significant effect on the auditor's professional judgment. Thus, pragmatist, Reflector, Activist, and Theorist learning styles have the most impact on the auditor's professional judgment, respectively. The results of this research can help audit firms in hiring new auditors and when hiring employed auditors, to consider the type of learning styles they have, to increase the quality of auditing by improving decision-making and professional judgment.

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