Impact of individual emotions on the auditor's objectivity

The purpose of this study is to investigate the effect of individual moods on the auditor's objectivity. objectivity is one of the personal characteristics of the auditor, which is one of the main dimensions of professional scepticism and independence of the auditor. Moods mean emotional responses, including emotional states and mental states that can affect the professional judgment and the independence of the auditor. The statistical sample of this study includes 406 auditors from the certified public accountants, public and private sectors, in 2017. Theoretical foundations of the research were collected through library studies and research data through a questionnaire. Research hypotheses have been investigated using correlation method and using structural equation modeling. The findings of this study showed that positive moods have a positive effect on objectivity and is significant, and negative moods have a negative effect It is objectivity, but this relationship is not significant. The results of the present study provide useful information for policy makers of audit profession about the effect of moods on audit judgment and decision-makin