Auditor Skepticism and Professional Ethical Commitment: An Empirical Investigation of Their Relationship
محورهای موضوعی : • Other research topics related to emerging technologies in accounting, auditing and finance
Aghil Farhangian
1
,
Zohreh Hajiha
2
,
Roya Darabi
3
1 - Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran.
2 - Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran.
3 - Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran.
کلید واژه: professional skepticism, professional ethical commitment, audit quality.,
چکیده مقاله :
Objectives: Recent corporate scandals have highlighted the critical role of professional skepticism (PS) and professional ethical commitment (PEC) in ensuring audit quality and maintaining public trust. This study aims to empirically examine the relationship between PS and PEC among Iranian auditors by integrating Hurtt’s six-dimensional model of skepticism with Herawaty and Susanto’s five-dimensional ethics framework.
Methodology/Design/Approach: A structured questionnaire was distributed to 169 technical managers and partners of audit firms accredited by the Securities and Exchange Organization of Iran. Data were analyzed using structural equation modeling (SEM), with comprehensive reliability and validity assessments to ensure the robustness of the results.
Findings: The results reveal a strong, positive, and statistically significant relationship between professional skepticism and ethical commitment (β = 0.485, p < 0.001), indicating that auditors with higher ethical commitment tend to demonstrate stronger skeptical inquiry. The high correlation between the constructs underscores their conceptual interconnection within the ethical–professional domain.
Innovation: This study contributes to both theory and practice by clarifying the mutual reinforcement between ethics and skepticism in auditing. It provides a validated conceptual model that bridges two essential dimensions of auditor behavior and offers actionable insights for regulators, audit firms, and professional bodies. The findings advocate for integrating ethics and skepticism training into professional development, embedding relevant metrics into performance appraisals, fostering inquiry-based organizational cultures, and refining ethical codes to address real-world dilemmas—thereby enhancing audit quality and public confidence.
Objectives: Recent corporate scandals have highlighted the critical role of professional skepticism (PS) and professional ethical commitment (PEC) in ensuring audit quality and maintaining public trust. This study aims to empirically examine the relationship between PS and PEC among Iranian auditors by integrating Hurtt’s six-dimensional model of skepticism with Herawaty and Susanto’s five-dimensional ethics framework.
Methodology/Design/Approach: A structured questionnaire was distributed to 169 technical managers and partners of audit firms accredited by the Securities and Exchange Organization of Iran. Data were analyzed using structural equation modeling (SEM), with comprehensive reliability and validity assessments to ensure the robustness of the results.
Findings: The results reveal a strong, positive, and statistically significant relationship between professional skepticism and ethical commitment (β = 0.485, p < 0.001), indicating that auditors with higher ethical commitment tend to demonstrate stronger skeptical inquiry. The high correlation between the constructs underscores their conceptual interconnection within the ethical–professional domain.
Innovation: This study contributes to both theory and practice by clarifying the mutual reinforcement between ethics and skepticism in auditing. It provides a validated conceptual model that bridges two essential dimensions of auditor behavior and offers actionable insights for regulators, audit firms, and professional bodies. The findings advocate for integrating ethics and skepticism training into professional development, embedding relevant metrics into performance appraisals, fostering inquiry-based organizational cultures, and refining ethical codes to address real-world dilemmas—thereby enhancing audit quality and public confidence.
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