The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model
The purpose of this paper is to investigate the relationship between conflict of interests, cognitive processes and the auditor's deviant decision-making behavior. In addition, the relationship between auditors' cognitive processes and their deviant decision-making behavior in the event of a conflict of interest has been examined. By integrating social cognitive theory and throughput model, effective mental processes on decision-making behavior in situations involving the conflict of interests are evaluated. For investigating the hypothesis, a questionnaire is conducted which includes different categories of conflict of interests. In preparing the questionnaire, four scenarios of conflict of interests are considered . The statistical population of this study includes 402 auditors. The results showed that conflict of interests has a significant relationship with the auditor's cognitive processes and the auditor's deviant decision-making behavior. The conflict of interests has a significant relationship with auditors' deviant decision-making behavior. Moreover, there is a relationship between auditors' cognitive processes and deviant decision-making behavior in situations involving different categories of conflict of interests. With regard to the relation of auditor's cognitive processes and conflict of interests with auditor's deviant decision-making behavior, it seems that the development of behavioral interventions is necessary to strengthen auditors' real independence. The behavioral interventions must consist of both conscious (intentional) and unconscious cognitive processes.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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