Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity

Subject Areas : Management Accounting

Bahram  Shirzad ¹ (PhD Student, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran)
Hashem  Nikoomaram ² (Professor of Accounting Department of Islamic Azad University, Science and Research Branch of Tehran,Iran.)
hamidreza  vakilifard ³ (دانشیار گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران)
bahman  bani mahd ⁴ (دانشیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران)

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

Keywords: Intuitive Fuzzy Assessment (IF, Violation of Auditors' Profess, Pressures Based on Social Conf,

Abstract :

Professional skepticism is based on the argument in the auditing profession that it can give professional auditing judgments a more inclusive form of transparency to stakeholders. However, due to the structural complexities of the market system, the professional functions of auditors, under the influence of pressures, can usually reduce the quality of the audit report while reducing the professional skepticism of auditors. Social compliance pressures are seen as one of the functions of violating professional skepticism that alienates auditors from their professional nature. The purpose of this research is Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity. In terms of purpose, this study is part of developmental research, because due to the lack of basis for the existence of social compliance pressures and professional skepticism in previous research, based on meta-analysis in the first step was tried to identify components as the analytical basis of research and propositions as reference variables. Then, in order to explain the identified components and propositions in the text of the audit profession, in a small part, intuitive fuzzy evaluation analysis (IFSs) was used to determine the most effective pressure due to social compliance in violation of auditors' mindfulness propositions. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative part, with the help of 15 accounting experts at the university level, an attempt was made to identify the research components, components and propositions in the form of scoring forms. In the quantitative part, 20 audit partners with more than 3 years of work experience were used to participate in the research. The results showed that market pressure is the most effective factor in violation of auditors' professional skepticism. In fact, the result of this study reflects the fact that the existence of pressures due to imbalance in the distribution of market share, which in this study was referred to as the market pressure component, has the greatest incentive to violate the professional skepticism of auditors.

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