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The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory

    Authors

    • ehsan ghaseminezhad 1
    • Bahman Banimahd 2

    1 Auditor Supreme Audit Court

    2 Associate Professor of Accounting, Faculty of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

,

Document Type : Research Paper

10.30479/jfak.2020.12763.2637
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Abstract

Purpose: The purpose of the present study is to examine the impact of social conservatism on the uncertainty of independent auditors 'professionalism which can have a positive impact on auditors' judgment and decision making.
Methods: This research is a descriptive and survey research and the sample is 466 independent auditors of the Audit Organization, the Accounting Department of Iran and the member organizations of the Iranian Association of Certified Public Accountants. Structural equation modeling using partial least squares method was used to test the hypotheses.
Results: Test evidence suggests that social conservatism increases auditors' professional skepticism and its components, including questioning minds, Suspension of judgment, Searching for Knowledge,Understanding Interpersonal Relationship , self-confidence and Self – Determination.
Conclusions: The results of this study show that the psychological characteristics of auditors in judging and decision making are among the influential factors.
Contribution: The results of this study provide useful information for auditing policy makers and national regulatory bodies about the impact of social conservatism on auditors' professional uncertainty and extend the results of behavioral research in the field of auditing.
 

Keywords

  • Modeling of Structural Equations
  • Social Conservatism
  • Independent Auditor
  • Professional Skepticism
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    • Article View: 1,112
    • PDF Download: 1,153
Financial Accounting Knowledge
Volume 7, Issue 3 - Serial Number 26
November 2020
Pages 1-27
Files
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How to cite
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  • Article View: 1,112
  • PDF Download: 1,153

APA

ghaseminezhad, E. and Banimahd, B. (2020). The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory. Financial Accounting Knowledge, 7(3), 1-27. doi: 10.30479/jfak.2020.12763.2637

MLA

ghaseminezhad, E. , and Banimahd, B. . "The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory", Financial Accounting Knowledge, 7, 3, 2020, 1-27. doi: 10.30479/jfak.2020.12763.2637

HARVARD

ghaseminezhad, E., Banimahd, B. (2020). 'The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory', Financial Accounting Knowledge, 7(3), pp. 1-27. doi: 10.30479/jfak.2020.12763.2637

CHICAGO

E. ghaseminezhad and B. Banimahd, "The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory," Financial Accounting Knowledge, 7 3 (2020): 1-27, doi: 10.30479/jfak.2020.12763.2637

VANCOUVER

ghaseminezhad, E., Banimahd, B. The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory. Financial Accounting Knowledge, 2020; 7(3): 1-27. doi: 10.30479/jfak.2020.12763.2637

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