جستجوی مقالات مرتبط با کلیدواژه "professionalism" در نشریات گروه "حسابداری"

Professionalism and competency in auditing are considered key factors affecting the performance of auditors. Professionalism includes characteristics such as social commitment, independence, and specialized knowledge and skills that help auditors perform effectively and with high quality. Professional competence refers to the set of skills, knowledge and experience that auditors must have to perform their duties. Also, information technology has a profound impact on the performance of auditors, as information technology changes the nature of audit evidence. The present study aims to investigate the mediating role of information technology on the relationship between professionalism and competence and the performance of auditors in the first three months of 1403. The current research is a descriptive-survey type of research and is considered practical in terms of its purpose. The statistical population consists of auditors working in audit institutions in Yazd city, and the available sampling method and the rule of 5 times the volume of items were used to determine the sample size. Therefore, based on the mentioned rule, the sample size was 100 people. The data collection was a questionnaire that was used to measure professionalism, competence, audit performance and information technology from the standard questionnaire of Indodoi and Fronica (2023). Confirmatory factor analysis, convergent and divergent validity of the research tool were examined and confirmed, and its reliability was measured using Cronbach's alpha coefficient test and composite reliability, and considering that the alpha value for all research variables was greater than 0.7. The reliability of the research tool can be confirmed with confidence. In order to analyze the data obtained from 198 completed questionnaires, descriptive and inferential statistics methods have been used, in the first part of the frequency tables and charts and in the second part of the partial least squares method, by means of Excel and 3 SmartPLS software, in order to Testing the hypotheses and presenting the research results have been used. The results of the research indicated the positive and significant impact of professionalism, competence and information technology on auditors' performance. The results indicated a significant (positive) effect of professionalism and competence on information technology. Also, information technology has mediated the relationship between professionalism and auditors' competence and performance.

In today's societies, auditors are professionally engaged in various and wide sectors of financial fields.Each auditor chooses a specific political ideology based on his culture and beliefs.Professionalism, along with different ideologies, can reduce organizational professional conflicts and cause them to occur and intensify.In this article, the role of political ideology and professionalism of auditors on professional conflict has been investigated.The statistical population of this research includes 314 auditors working in the audit organization and other audit institutions, and the required data were collected using three standardized questionnaires and analyzed from the structural equation model using SPSS22 and LISR8.8 statistical software.The findings indicate that auditors with conservative political ideology have a negative and inverse effect on professionalism. But the auditors of liberalism political ideology have a positive and direct effect on professionalism.In the event that conservative political ideology and liberalism do not have any effect on organizational professional conflict. And auditors' professionalism has a positive and significant effect on organizational professional conflict

Political ideology has increasingly affected organizations, affecting the decisions and behavior of members, both intentionally and unintentionally. The terms 'economic conservative', and 'social conservative' denote fundamental beliefs and values. Auditors working across various financial sectors often adopt a political ideology that reflects their cultural backgrounds, and personal beliefs. Adaptable organizations react to altering client expectations and environmental changes, constantly resolving resultant issues. The capacity to handle these disputes is critical for any organization's long-term success. The adaptability of professional auditors, affected by their ideological stances, can either reduce or exacerbate these conflicts. Regarding the methodology of this research, it uses a descriptive and survey-based approach, categorized as field research. The study's sample includes 413 professionals from all levels of the auditing field, working at the Auditing Institutes validated by the Securities, and Exchange Organization of Iran and Iran's Auditory Organization in the year 2021. These individuals were selected as convenient samples. Data collection involved four standardized questionnaires, with analysis conducted using structural equation modeling. The findings show that auditors with a social conservative mindset have a direct impact on organizational adaptation, but auditors with an economic conservative mindset have an opposite impact. Social conservatism in auditors negatively affects professionalism, while economic conservatism has a positive impact.political ideologies do not significantly affect the organizational professional conflict. The mediating variable of auditors' organizational adaptability is negatively associated with organizational professional conflict, whereas the mediating variable of professional orientation positively correlates with it.

The purpose of the present study is to review the effect of professionalism, organizational culture, and leadership style on auditors’ performance with respect to the moderating role of spiritual intelligence. In terms of data collection, the current research is descriptive-survey and it has a practical objective. The statistical population under study consisted of all certified auditors working in institutes under the supervision of Iranian Association of Certified Accountants. 338 members were chosen as the research sample by convenient nonrandom sampling. The research hypotheses were tested by structural equations method and Smart Pls. The results showed that professionalism, organizational culture, and leadership style have a significant impact on auditors’ performance. Moreover, spiritual intelligence moderates the impact of professionalism, organizational culture, and leadership style on auditors’ performance. Observing professional rules and regulations in auditing enhances its efficiency. Auditing culture is the foundation of accountancy society including a series of values, norms, beliefs as well as cultural and historical traditions effective on auditors’ behavior. It is the basis of some special values originating from society and effective on auditors’ culture in the work environment and community. Paying attention to these factors and considering decision making models would improve the quality of judgement in different stages of auditing.

This study seeks to identify and explain the professional characteristics of Management accountants based on ethical judgment. To achieve this goal, first, Using content analysis based on literature review and research background, the set of characteristics along with their indicators were developed.
Then, fuzzy Delphi method was employed using 31 professional experts’ opinions in the field of management accounting , to confirm the components and indicators’ validity. The findings assert that the characteristics of management accountants’ professionalism comprise of 7 components including: professional affiliation, professional dedication, social obligation, professional autonomy, self-regulation, specialized knowledge, Professional knowledge and skills, Honesty and commitment to professional behavior, besides 41 indicators and dimensions of ethical judgment. 3 components of relativism, contractualism and moral justice along with 16 indicators were approved by experts. Based on the findings of fuzzy Delphi through two phases and identified characteristics, it can be stated that all components and indicators in Iran have been approved.

The purpose of this study is to investigate the effect of professionalism dimensions (including commitment to serving the public interest and commitment to exercise independence in work) on moral judgment. For this purpose, the differences in the views of auditors and graduate students in the field of accounting have been examined. The present research is applied in terms of purpose and descriptive-survey in terms of method and nature. The statistical sample of this research consists of 340 auditors and graduate students of auditing. The method of data collection is also a questionnaire. The findings show that there is no significant difference between the commitment of the public interest between students and auditors; Commitment to public service, commitment to work independence and ethical judgment are not significantly different between different categories of auditors, but commitment to independence and ethical judgment is significantly different between students and auditors; Also, the dimensions of professionalism have a significant negative effect on moral judgment. Research Findings In addition to developing the theoretical foundations of previous research, it contains valuable concepts for professional references and policy makers.

This study aims to provide a model of characteristics of management accountants’ professionalism (professional affiliation, professional dedication, social obligation, professional autonomy, self-regulation, specialized knowledge, Professional knowledge and skills, Honesty and commitment to professional behavior) based on ethical judgment (relativism, contractualism and moral justice). The data of this study were collected based on 349 questionnaires and hypotheses were tested using pls software and structural equations. The results of this study increase the understanding of how and why promoting management accountants’ professionalism through professional training and socialization improves ethical judgment.The results also showed that management accountants is recognized as an independent profession that the information provided by them is useful for internal and external users.

This study examines the relationship between independence, professionalism and professional skepticism about audit quality. The present research is applied and in terms of how to collect information, descriptive-survey, based on the model of structural equations. The statistical population of auditors working in Mashhad auditing institutes was selected. The suitability of the proposed model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters using Smart PLS software. The results at the 5% error level showed that there is a significant relationship between independence and audit quality. There is a significant relationship between professionalism and audit quality. There is a significant relationship between professional skepticism and audit quality.

Rational investors try to decide based on risk and return. Acceptable level of risk for investor may be affected by investor’s professionalism and style of decision making. Patterns of decision making suggest cognitive styles and educated behaviors arising from fundamental differences in individuals in collecting information and propensity to use the information in decision making. All investment decisions are made based on the relationship between risk and expected returns. This study examined the effects of professionalism on cognitive style and propensity to risk of investor, and controlling his decision making pattern at the same time. This study is a quasi-laboratory one for hypotheses testing, and a research of descriptive-deductive type.
This study uses a single year cross section data in 1392, with statistical sample of 150 individuals from the population of professional and non- professional analysts. Findings showed that there is significant positive relationship between professionalism and investors’ risk perception and risk propensity. Also, other findings indicated that there are not significant differences in the average financial and economic knowledge of investors for the investors with guideline style, analytical style, cognitive style and behavioral style for decision making. In addition, gender of investors does not affect investors’ acceptable rate of risks.

The main purpose of this paper is to examine the impact of professionalism on the auditor's professional judgment.. In the present paper, in order to collect the data and the theoretical foundations of the research, the field and library methods are respectively used and the tools used in the present study are standard questionnaires and note taking. The statistical population of the research is professional auditors and accountants who are active in this field are 550 people. This information are acuired from auditing organization Website among whom the desired sample is determined and selected using respectively the Cochran’s formula and random sampling method. In the research, the approval of the relationships between variables and factors is carried out through confirmatory factor analysis and PLS modeling technique using PLS2 SMART software. In addition, using the Sobel test, the assumption of the mediator role of the professional judgment variable has been examined. The results indicated that auditors’ professionalism is effective on professional judgment. They also showed that professional judgment has an impact on the conflict between auditor and management, but professionalism doesn’t have any impact on the conflict between auditor and management and professional judgment doesn’t play a moderator role in the effect of professionalism on the conflict between auditor and management.

The main purpose of this paper is to evaluate the impact of professional-oriented, Machiavellianism, and overconfidence personality of auditors on their judgment to resolve the conflict between the auditor and management. The statistical population of this research was 550 professional auditors and accountants who were employed in the audit profession according to the website of the audit organization. Then, 225 samples were determined using Morgan table. In this research, confirmatory factor analysis and PLS modeling techniques is used to verify the relationship between variables and factors. Also, the mediating role of the professional judgment variable has been studied using the Sobel test. The results showed that the professionalism of auditors is effective on the professional judgment. Results also showed that the professional judgment is effective on the conflict between the auditor and management. But, professionalism does not have an impact on it and professional judgment has a moderator role in the effectiveness of professionalism on the conflict between the auditor and management. The results showed that the overconfidence of auditors and also, their Machiavellianism personality are effective on the professional judgment. Results also showed that professional judgment is effective on the conflict between the auditor and management and also, the overconfidence has a significant impact on it and professional judgment has a moderator role in the effectiveness of overconfidence and Machiavellianism personality on the conflict between the auditor and management.

This research investigates women's professionalism in 239 auditors who work in audit organization and private audit firms. This study uses Gray's cultural values ​​questionnaire (1988) to measure accounting cultural values. For hypothesis testing, the t-test comparing the means of two independent samples and correlation analysis has been used.
The results show that professionalism in public and private sectors are no different in the two groups of auditors. Based on further analysis by multiple regression, this study show that the level of Professionalism in auditors arising from male and job rank of auditor and Negative relationship with Marital Status.