Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience

Subject Areas : Ethics and accounting

Mojtaba PourMazaheri ¹ (PhD. student, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran)
Ali Khozain ² (Assistant Professor, Department of Accounting, Aliabad Branch, Islamic Azad University, Aliabad, Iran )
Mansour Garkaz ³ (Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran)
AliReza Matoufi ⁴ (Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran. )

Received: 2024-03-04 Accepted : 2024-06-07 Published : 2024-07-19

Keywords: Professional resilience of auditors, Professional judgment, Auditors, Audit quality, Professional behaviors, Professional ethics.,

Abstract :

Purpose: The purpose of the present study was to investigate the impact of auditors' professional judgment on audit quality, with a focus on the mediating role of auditors' professional resilience. Method: This research is applied, descriptive, and survey-based. The study focused on official auditors working in auditing institutes and organizations in 2021. The quantitative part involved calculating the statistical sample size using Cochran's formula, with audit experts from Tehran province as the statistical population. Data analysis was conducted using the structural equation method, and the collected data were analyzed using PLS software. Findings: The results of the present study align with the regulations of professional conduct of the official association and the international ethical standards board, as well as the impact of psychological models and the importance of utilizing them in auditing. Additionally, the results highlight the high expectations of society from the auditing profession to deliver top-notch performance in assessment and ensure high-quality outcomes. Conversely, enhancing professional resilience can boost auditors' judgment performance. Conclusion: Enhancing the professional judgment of auditors elevates the quality of auditing. Audit quality is enhanced through the professional resilience of auditors. Moreover, audit quality is enhanced through the professional resilience of auditors by enhancing their professional judgment.

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