جستجوی مقالات مرتبط با کلیدواژه "professional doubt" در نشریات گروه "حسابداری"

Individual creativity and thinking style of people is an important factor in information processing. Professional doubt is also considered as a moderating factor in the relationship between individual creativity and information processing. The results of the studies show that the proper use of professional doubt leads to high quality in the process of decision making and judgment and giving correct opinions. Therefore, professional doubt and creativity dimensions can be assumed as factors affecting auditors' judgment and decision making. In this regard, the aim of this research is to determine the effect of professional doubt on the dimensions of creativity (fluidity, flexibility, initiative and elaboration of details) and auditors' judgment. This research is applied in terms of purpose and in terms of method, it is a survey that is done using statistical analysis of structural equations. The required data has been collected and analyzed by using a questionnaire completed by 297 certified accountants and professional managers in audit institutions that are members of the Certified Certified Accountant Society of Iran. Also, standard Hart (2013) and Torrance (1979) questionnaires were used to collect data. The findings indicate that professional doubt has a positive and significant effect on the dimensions of creativity (fluidity, flexibility, initiative and elaboration of details) as well as its dimensions on the auditors' judgment and decision making. The results of this research can expand the theoretical foundations of creativity in auditors' business and examine its relationship with professional doubt and auditors' judgment and decision making .

The purpose of this study is to explain and provide a conceptual framework for auditors' professional skepticism, human values and actions in this field using the structural equation model. The present study is "descriptive" in terms of applied purpose and "descriptive" in terms of data collection method. The statistical population of the present study includes all auditors in Tehran. The sampling method in the present study is random classification and distribution of questionnaires. The sample of PLS method was determined to be 300 people and after distributing 350 questionnaires, 304 usable questionnaires were returned and analyzed. Johnson et al. (2021) and Khan and Harding Questionnaire of Basic Human Values (2020) were used.Based on the results of data analysis, there was a positive and significant relationship between self-determination value and motivation value with doubt traits. There is a negative relationship between the value of traditionalism, the value of success, the value of security, the value of benevolence, the value of hedonism, the value of power and the value of conformity, and the attributes of doubt. There is no significant relationship between the value of universality and the traits of skepticism.The research results also showed that professional skepticism The auditor has a significant relationship with further searching for audit evidence, asking more questions about audit evidence, and suspending judgment on audit evidence.

The characteristic of the auditor's doubt acts as a mental question on the part of the auditor on his judgment and decision-making, and the auditors must examine the evidence with professional doubt in order to provide a better judgment. I This feeling of self-sufficiency is a generative ability by which a person invents methods to transform personal abilities into fruitful performance and considering that people's personal perceptions of moral issues have an effect on their moral perception to the extent that if a person perceives moral issues If he does not make a correct diagnosis, he cannot use the decision-making program based on ethics and instead uses other criteria such as economic rationality, etc. Therefore, the main goal of this research is to investigate the effect of self-sufficiency and professional doubt on moral perception. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. Based on the collected information, the certified accountants who are members of the IACPA are limited to 2969 people. Based on this formula, the number of 340 sample people has been estimated, and finally, the results obtained from the hypothesis test using the partial least squares method and SmartPLS software show that self-sufficiency has an effect on the ethical perception of accountants, and self-sufficiency also affects doubt. Professionalism has been effective and ultimately professional skepticism affects the ethical perception of accountants.

Behavioral biases are defined as systematic errors in judgment. Researchers have identified and presented a long list of types of behavioral bias. Recent studies have identified more than 50 known behavioral biases toward investors, while many behavioral tendencies have not yet been clearly identified. The purpose of this research is to design a model of bias or psychological and behavioral biases of the auditor. Identifying these biases can help auditors improve their ability to exercise professional skepticism in the professional judgment process by employing an effective decision-making process.In this research, the qualitative data research method of the foundation has been used and the field study uses basic theory instead of examining questions in the production of knowledge and constructing a theory arising from the context of society and from the perspective of subjects. To investigate this goal, a qualitative method of selecting 20 experts from the audit department was selected by snowball sampling method and information was collected through in-depth interviews. Grounded theory method was used for analysis.The results of the interviews After identifying the three stages of coding, 82 codes were identified in the initial stage and in the following stages, after applying changes (deletion and integration) 56 concepts in seven components including, individual physical characteristics, moral and mental characteristics, skills and Knowledge, errors, organizational factors, extra-organizational factors and cultural factors were categorized.

The purpose of this study was to investigate the effect of personality type and professional ethics on the ability of auditors' to detect financial reporting fraud using the theory of planned behavior with respect to the mediating role of professional skepticism. The statistical population of the study includes auditors working in the auditing organization and auditing firms that are members of the Iranian Society of Certified Public Accountants. Using Morgan table, 302 people were selected as the research sample. The method of the present study is descriptive-survey and the tool used in the research is a questionnaire. The structural equation Modeling (SEM) was used to investigate the effect of variables and the partial least squares (PLS) approach was used to analyze the patterns. The results showed that the types of auditors' personality types, professional ethics and professional skepticism, have a positive and significant relationship directly on the auditors' ability to detect financial statements fraud. Also, personality type and professional ethics have an indirect and positive relationship with respect to the mediating role of professional skepticism on the detection of fraud in financial statements.According to the research findings, the more professional skeptics auditors are during the audit, the more willing they are to seek information about the signs of fraud and hence the greater their ability to detect fraud.