The purpose of this study is to investigate the effect of the dimensions of philosophical mentality on the objectivity of the auditor. For this purpose, three related dimensions, namely comprehensiveness, reflection and flexibility were considered as dimensions of philo More
The purpose of this study is to investigate the effect of the dimensions of philosophical mentality on the objectivity of the auditor. For this purpose, three related dimensions, namely comprehensiveness, reflection and flexibility were considered as dimensions of philosophical Method: Managers and supervisors of auditing firms members of the Society of Accountants were selected as the research sample. This research is of applied research type and the method of collecting descriptive information is of survey type and qualitative research type and the tool used in the research is standard questionnaires. In this research, the structural equation model with partial least squares (PLS) approach has been used to confirm the relationships between variables. The results indicate that in auditing firms that are members of the Iranian Society of Certified Public Accountants, there is a positive and significant relationship between the three dimensions of philosophical mentality and objectivity of the auditor. But the biggest impact is on the comprehensiveness dimension.
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