List of Articles Auditor Objectivity

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  1 - nvestigating the effect of dimensions of philosophical mentality on the objectivity of the auditor
  Alireza Mansourabadi javad moradi Allah Karam Salehi Houshang Amiri
  10.30495/jma.2022.19755
  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. Manuscript profile
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  2 - The Effect of Auditor's Professional Identity on the Relationship between the Self-efficacy of Auditor-client Negotiations and Objectivity
  زهره عارف منش مهران موسوی
  10.30495/jdaa.2022.693171
  Abstract The present study first examines the relationship between auditor's negotiations self-efficacy and auditor's objectivity and then, examines the mpderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy More

  Abstract The present study first examines the relationship between auditor's negotiations self-efficacy and auditor's objectivity and then, examines the mpderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity. The statistical population of the study are auditors working in Yazd auditing institutes. For sample size calculation, the Cochran's formula in unlimited statistical population mood was used and sample was selected by the simple random sampling method. After confirming the reliability and validity of the questionnaire, the data were analyzed using structural equation modeling in PLS. The results of 210 completed questionnaires show that the effect of auditor's negotiations self-efficacy on auditor objectivity is positive and significant and the moderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity is confirmed. The Coefficient of moderating variable is positive and indicate that the relationship between auditor's negotiations self-efficacy and auditor's objectivity strengthens in the presence o professional identity. Manuscript profile