Identify the cpmponents of the auditor's professional doubt and rank the individual differences components and behavioral factors affecting the professional doubt
Subject Areas : Journal of Educational Psychology
Mojteba Sabori Shargh
1
,
Amir Shams
2
*
,
Abolghassem Massihabadee
3
,
Ali Reza Mehrazeen
4
,
Mohammad Karimi
5
1 - Ph.D student, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
2 - Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
3 - Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
4 - Department of Accounting, Islamic Azad University, Neyshabour Branch, Neyshabour, Iran.
5 - Department of Management, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
Keywords: Professional doubt, individual differences, behavioral tendencies, planned behavior,
Abstract :
The aim of this study is to identify Identify the cpmponents of the auditor's professional doubt and rank the individual differences components and behavioral factors affecting the professional doubt. The research method is descriptive and through the inductive approach, the research components were first collected from the theoretical foundations and analyzed through Delphi analysis. The statistical community consists of experts from the scientific community and university professionals who have executive records in the auditing profession, and the sample size as panel members is 12 people. The sampling method in the current research is a targeted approach. According to the opinion of the elites, the auditor's professional doubt has sub-components that, in order of priority, include such things as questioning mind, suspension of judgment, interpersonal understanding, self-esteem, research to obtain evidence, problem-solving ability, critical evaluation, moral factor, multiple values. Enduring risks or threats is beyond obedience and moral goals. The components of individual differences affecting professional doubt, in order of priority, include factors such as psychological individual differences, judgmental individual differences, value-oriented individual differences, cultural individual differences, occupational and skill individual differences, individual differences due to personality type, individual differences due to style. Leadership, individual difference caused by professional ethics and Machiavellian personality and the components of behavioral tendencies affecting professional doubt include planned behavior as behavioral factors affecting the auditor's professional doubt
منابع فارسی
- حسینی، سید حسین، بنی مهد، بهمن و صفری، زهرا. (1398)، بررسی تأثیر دیدگاههای تردید حرفهای حسابرس بر ارزیابی ریسک تقلب، با توجه به اثر مداخله کنندگی مهارت ارتباطی و تضعیف اجتماعی، دانش حسابداری، شماره 41، صص 71-105
- خطیری، محمد، یوسف تقی پوریان، رضا غلامی جمکرانی و حسین جهانگیر نیا. (1398)، ویژگی‌های شخصیتی، هوش مالی مدیران و عملکرد شرکت"، دانش حسابدار ی مالی، شماره 6، صص 141-161.
- مهرانی، نیوشا و بنی مهد، بهمن. (1400)، تأثیر سبکهای شناخت نوگرا و نوگریز بر تردید حرفهای حسابرس، پژوهش‌های حرفهای حسابرسی، سال دوم، شماره پنجم، صص 56-69.
- نیکبخت، محمدرضا و گنجی میرزایی، احمد.(1395)، بررسی تأثیر شاخص‌های حسابرسی بر ارزش سهام داران در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، پایان نامه کارشناسی ارشد، مؤسسه آموزش عالی تاکستان.
منابع انگلیسی
- Bailey, Charles D. Daily, Phillips.2005. A Study of Kruglanski Need for Closure Construct and Its Implications for Judgment and Decision Making in Accounting and Auditing
- Bandura, A, (1986), “Fearful Expectations and Avoidant Actions as Co-effects of Perceived Self-Inefficacy”, American Psychologist, 41(12), PP. 1389–1391.
- Carpenter, T. D., & J. L. Reimers. (2013). Professional skepticism: The effects of a partner’s influence and the level of fraud indicators on auditors’ fraud judgments and actions. Behavioral Research in Accounting 25(2), 45–69.
- Domino, M.A., Wingreen, S.C., & Blanton, J.E, (2015), “Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk”, Journal of Business Ethics, 131(2), PP. 453-467
- Glover, S. M., & Prawitt, D. F. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), P1–P10. https://doi.org/10.2308/ciia-50895.
- Hurtt, R. K; Brown-Liburd, H; Earley, C. E; and Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice and Theory, 32(sp1), 45- 97
- international Accountants of Federation (IFAC) ,(2017), Toward Enhanced Professional Skepticism Observations Skepticism , IESBAIAESB-IAASB.
- Janssen, S., Hardies, K, Vanstraelen, A, (2021), Auditors’ professional skepticism: Traits, behavioral intentions, and actions in the field, SSRN Electronic Journal, DOI: 10.2139/ssrn.3717615.
- Kent, P., Munro, L., Ambling, T. (2006). Psychological Characteristics Contributing to Expertise in Audit Judgment, International Journal of Auditing, 10 (2):125–141.165-177.
- Kruglanski A.W., and I. Ajzen. 1983. Bias and Error in Human Judgment. European Journal of Social Psychology pp: 1-44.
- McCrae, R.R., and Costa, J.R, (1980), "Openness to Experience and ego Level in Loevinger'sentce Completion Test: Dispositional Contribution to Developmental Models of Personality", Journal of Personality and Social Psychology, 39, PP. 1179- 1190.
- Nelson, M. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice and Theory 28 (2): 1–34.
- Nolder, C.J., & K. Kadous. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society 67, 1–14.
- Rotter, J.B. 1967. A New Scale for the Measurement of Interpersonal Trust. Journal of Personality pp: 651-66.
- Surak, J. G., & Wilson, S. (2014). The certified HACCP auditor handbook (3rd ed.). Quality Press