جستجوی مقالات مرتبط با کلیدواژه « قضاوت حرفه ای حسابرس » در نشریات گروه « حسابداری »

Today's business requires social interactions and ethical considerations and the right culture. The requirement to make a profit does not justify immoral activities and neglect of socially acceptable practices. The main purpose of the present research was to measure the impact of Organizational Ethics and Culture on Auditor's professional using Structural Equation Modeling. The present research is a functional study in terms of objective from a type of descriptive. It is a field study in terms of data collection. The statistical population of the research is auditors and accountants. Sampling method has been simple random Sampling. The sample size was determined as 211 auditors and accountants using limited Cochran's formula. The data were analyzed using SPSS22 and structural equations modeling. The results of the study showed that organizational ethics have a significant effect on the auditor's judgment. Findings also showed that organizational culture has no significant effect on the auditor's judgment. Also, organizational culture has a significant effect on organizational ethics. However, organizational culture did not have a significant effect on the auditor's judgment. The results also indicate that organizational culture influences the auditor's judgment through organizational ethics.

Professional judgment is the main guiding principle of the audit. The auditor's lack of competence in conducting professional judgments can lead to false decisions that often have a negative impact on the quality of the audit, the client and the beneficiaries concerned with the financial statements. Professional commentary has always been accompanied by inherent constraints, such as auditor's judgment in the process of doing business, and the activities that auditors do to make statements. Affected by professional judgments and decisions. Achieving the quality of professional judgment of auditors involves identifying the factors affecting professional judgment.Achieving the quality of professional judgment of auditors requires identifying the factors influencing professional judgment. The purpose of this study was to investigate the relationship between job stressors and professional judgment of auditors in the audit institutions of the member of the Iranian public accountants community. The research method is descriptive-survey and Data collection was carried out through a questionnaire distributed among auditors of the Audit Organization and the Audit Organizations of the Member of the Association of Official Accountants, including all partners, managers and audit supervisors. To analyze the hypotheses, Spearman correlation coefficient was used with SPSS software. The results of data analysis showed that three dimensions of role, support of colleagues and control on professional judgment of auditors have a positive and significant effect and the four dimensions of time pressure, anxiety, communication and demand have a negative and significant effect on professional judgment of auditors.

The need for cognition is an important element in decision making and judgment of individuals which is ignored by behavioral accounting research. Also, it affects as the ability of ethical development on ethical behavior. The purpose of this research is to investigate the relationship between the need for cognition, ethical behavior (capacity) and the auditor’s objectivity. The population of the study includes 222 auditors in private audit institutions and organizations in 1397. The instrument for measuring variables is a questionnaire, and data have been analyzed using the structural equation model with LISREL software. Research findings show that the need for knowledge and ethical capacity has a positive and significant effect on auditor’s objectivity and ethical capacity also plays mediator role between the need for cognition and auditor’s objectivity.

Auditor’s judgment is one of the most important issues affecting the audit and decision making of financial information users. Various studies have been conducted on the factors affecting the auditor's professional judgment and professional commitment, most of which have examined the effect of the auditor's personal and ethical characteristics. In this research, the influence of political orientation as a social variable and professional commitment on auditors professional judgment as well as the impact of political orientation on auditors professional commitment have been examined. The information required for this study was collected through a questionnaire. The sample consisted of 270 questionnaires completed by auditors who are working in audit firms being a member of Iranian Association of Certified Public Accountants and Audit organization of Iran . The results of this study indicate that auditors' political orientation influences their professional judgment and professional commitment. Also, Professional commitment has an impact on the professional judgment of the auditor.

The purpose of study examines the philosophical mentality dimensions of occupying auditors in audit profession. The auditors use the profession judgment in the all of Audit phase. The profession judgment will be the more precision if the philosophical mentality of auditor includes the apprehensiveness, contemplation and flexibility dimensions. The apprehensiveness of philosophical mentality is means the integrity and see things in a wider context. The contemplation of philosophical mentality is concepts the question expression about the axiomatic. The flexibility of philosophical mentality is means the creative and new thinking. The research method was descriptive and practical. In this research for the measurement of philosophical mentality used the questioner include 60 questions about philosophical mentality. The statistical population was composed of occupying auditor in audit profession. 122 auditors were selected using stratified random sampling. The result indicates that the philosophical mentality and its dimensions exist in occupying auditors in audit profession. Also, the result showed that the organizational position, the member of Iranian Association of Certified Public Accountant (IACPA) and auditor experience variables is effect on the philosophical mentality of occupying auditor in audit profession.