Investigating the Role of Negative Strengthening of Golem Effect Theory of the Impact of Halo's Bias on the Contradiction of Auditor's Judgment Desirability
Subject Areas :
Management Accounting
Zohreh Tabesh
1
,
Mohammadreza Abdoli
2
1 - Department of Accounting Islamic Azad University Shahrood Branch Iran
2 - Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
Received: 2022-01-16
Accepted : 2022-01-16
Published : 2021-11-22
Keywords:
Golem Effect Theory,
Halo's Bias,
Contradiction of Auditor's Jud,
Abstract :
Today science of auditing is evolving more than ever from traditional theories to more modern behavioral and perceptual theories, so that the recognition of auditors' professional functions can be inferred from internal processes. One of these theories is the Golem theory, a concept that can be based on reinforcing negative attitudes that can conflict with the auditor's expectations of professional characteristics and this, while reinforcing the level of error in the aura perception, leads to the formation of fanatical subjectivism and a contradiction in the desirability of judgment. The Purpose of this research is investigating the Role of Negative Strengthening of Golem Effect Theory of the Impact of Halo's Bias on the Contradiction of Auditor's Judgment Desirability. The tool for collecting research data from the questionnaire and its target population were auditors working in the auditing organization and auditing institutions of the private sector in 2017. In this study, in order to measure and adjust the suitability of the model and test the research hypotheses, partial least square analysis (PLS) was used. The test results of the research hypotheses confirmed that the halo's bias has a positive and significant effect on the contradiction of the desirability of the auditor's judgment. It was also found that the level of negative reinforcement of Golem's theory exacerbates the positive effect of the aura perception error on the contradiction of the desirability of the auditor's judgment. In fact, this conclusion shows that increasing the level of perceptual errors under the influence of individualistic prejudices, which is formed as a result of negative expectations, can affect the desirability of professional auditors' judgments within the framework of professional conduct and codified standards. And cause professional judgments to deviate from their original course.
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