List of Articles تردید حرفه ای

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism
  Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei
  In this paper, we used Hurtt's [Hurtt, R.K. (2010), Development of a scale to measure professional skepticism, A Journal of practice & theory. 29(1), 149–171.] model to clarify determinants of skepticism of auditors. In this research, we focus on exploring con More

  In this paper, we used Hurtt's [Hurtt, R.K. (2010), Development of a scale to measure professional skepticism, A Journal of practice & theory. 29(1), 149–171.] model to clarify determinants of skepticism of auditors. In this research, we focus on exploring concept of skepticism and find relationship between auditors’ characteristics and professional skepticism. We expect professional skepticism of auditors is determined by factors such as self-determination and confidence, suspension in judgment, questioning mind, search for knowledge, and interpersonal understanding. Also, we expect that auditors' professional experience has a positive influence on their professional skepticism. We survey professional accountants in Iran, which is an emerging market, to test our hypotheses. We obtain some support for our hypothesis related to affect of knowledge, self-confidence, and interpersonal understanding on auditors professional skepticism. This study contributes to the literature by investigating the impact of culture of auditors in emerging market of Iran and compare attained results of individual-auditor level with obtained results of other countries. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Investigating the Impact of Professional ethics on Auditor's Professional skepticism
  Hamid Birjandi Ahmad Khodamipour Omid Pourheidari
  Ethics and professional conduct for the accounting profession are very important. Without the acceptance and trust of the users of the services provided by the accountants, it is useless. The trust in the service, the function of trusting the provider, and also the func More

  Ethics and professional conduct for the accounting profession are very important. Without the acceptance and trust of the users of the services provided by the accountants, it is useless. The trust in the service, the function of trusting the provider, and also the function of righteousness and adherence to ethics.The purpose of this research is to investigate the effect of professional ethics on professional auditor's skepticism. To this end, the impact of five components of components of the principles and criteria of professionalism, independence and impartiality, secrecy, integrity and honest competence and professional careers on the professional skepticism of the auditor through a questionnaire among 119 auditors of the Audit Organization and Institutions The audit of the member of the Iranian Society of Accountants, including all partners, managers and supervisors of the audited distribution, was analyzed. The research method is descriptive-survey. For analyzing the research hypotheses, analysis of variance and regression with SPSS software were used. The results of the data analysis showed that all five components of professional ethics of accountants have a positive and significant effect on audit professional skepticism. However, the greatest impact is on professional competence and care. Therefore, the audit firms should pay particular attention to increasing the knowledge and skills of the staff of their institution in order to increase the quality of judgments and decisions. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - The relationship between Skepticism Indexes and Audit Quality
  احمد یعقوب نژاد رمضانعلی رویایی کاوه آذین فر
  AbstractIn this paper, we investigate the relationship between skepticism indexes and auditquality.The main purpose of this research is to answer the question whether there is arelationship between professional skepticism in independent auditors and auditquality or not? More

  AbstractIn this paper, we investigate the relationship between skepticism indexes and auditquality.The main purpose of this research is to answer the question whether there is arelationship between professional skepticism in independent auditors and auditquality or not?This research uses audit institutions of Iran certified accountants' society andtrusted audit institutions of Iran Stock Exchange for the period 2007 to 2010.In this study, a statistical sample of 150 auditors in the form of 10 audit institutionsis selected and research hypothesis has been tested in them. Research method isdescription from type of correlation. The results indicate that there is a positive andsignificant relation between skepticism indexes and audit quality in trusted auditinstitutions of Iran Stock Exchange. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - Auditors’ Skeptical Characteristics and Their Relationship to Auditors' Judgments and Decisions
  زهره حاجیها احمد گودرزی زهرا فتاحی
  The goal of this study is to consider the features of auditors’ skepticism and their relationwith judging and taking decision. The studies in past showed that obtaining insight aboutfeatures of skepticism can play an important role in judge and taking decision. St More

  The goal of this study is to consider the features of auditors’ skepticism and their relationwith judging and taking decision. The studies in past showed that obtaining insight aboutfeatures of skepticism can play an important role in judge and taking decision. Statisticalpopulation is consisted of auditors in Auditing Organization and firms which are member ofCertified Public Accountants' Association. Sample was chosen randomly. The sampleconsisted of 100 auditors with different organizational job groups. Method of research wasdescriptive–measurement. We used questionnaires to measure the variables and statistic PLStest was in order to analyze data.Results of the study indicated that features of skepticism(Interpersonal trust, Suspension of judgment, Locus of control ، Professional skepticism) areeffective for judging and taking decision. But the most influential is Locus of control and ifthe attention to that is increased, the quality of judging and taking decision will also beincreased. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality
  Morteza Shafati Hasan Valiyan Mohammadreza Abdoli
  Metaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in aud More

  Metaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in auditing can lead to auditors' professional skepticism to perform quality work and to examine all aspects of the performance of the clients. The purpose of this research is The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality. In this research, two metaphors were used based on the researches of Parlee et al. (2014), Mubako & O'Donnell (2017) to better understand the suspicions of auditors in assessing the risk of fraud in the financial statements and the quality of the audit. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that auditors' differences in terms of their perceptions of audit metaphors increase the risk of corporate fraud and audit quality. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  6 - Investigating factors affecting auditors' behavioral bias with a combined method
  bakhtyar ashrafi Zohreh Hajiha REZA TEHRANI
  10.30495/jik.2024.23245
  The purpose of this research is to provide a model for the auditor's behavioral bias with a combined approach (foundation data and structural rates). The first stage of this research was conducted in the framework of a qualitative approach and by applying the foundation More

  The purpose of this research is to provide a model for the auditor's behavioral bias with a combined approach (foundation data and structural rates). The first stage of this research was conducted in the framework of a qualitative approach and by applying the foundation data research method, and also in the second stage, the relationship between independent variables and dependent variables was measured with structural equations to check the effectiveness. The data collection tool was semi-structured interviews, and in order to collect information, interviews were conducted with 20 audit experts using the targeted sampling method. And information was collected through in-depth interviews. The time domain of this research is for the years 1399-1400. Data analysis was done in three stages of open, central and selective coding. The qualitative model of the research was designed and the structural equations confirmed the existence of relationships. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  7 - The relationship between professional skepticism and professional judgment auditors
  رمضانعلی Royaei احمد YAGHOBINEJAD کاوه Azinfar
  The Relationship between Skepticism and Independent Auditors' Professional Judgment Ramzanali Royaee Ahmad Yaghoob Nezhad Kaveh Azinfar (Received: 13/Apr/2014; Accepted: 13/Jun/2014) Abstract In recent years the attention of many researchers, students and professors of More

  The Relationship between Skepticism and Independent Auditors' Professional Judgment Ramzanali Royaee Ahmad Yaghoob Nezhad Kaveh Azinfar (Received: 13/Apr/2014; Accepted: 13/Jun/2014) Abstract In recent years the attention of many researchers, students and professors of accounting has been attracted to the professional judgment of auditors. This attention, expresses the importance of professional judgment. Though identifying the factors that are influential on professional judgment can make a great help to independent auditors. One of the important factors that could affect the professional judgment is skepticism(skepticism orientation). The purpose of this research is to investigate the relationship between skepticism indexes and independent auditors' professional judgment in audit institutions of Iran certified accountants' society. This study, uses Hurtt et al modified questionnaire and 150 independent auditors' opinions as a sample survey. The results indicate that in audit institutions of Iran certified accountants' society, there is a positive and significant relation between skepticism and professional judgment. Key Words: Professional Skepticism, Professional Judgment, Skepticism School, Audit institutions of Iran Certified Accountants' Society, Questioning Mind. Manuscript profile