The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory

The purpose of the present study is to examine the impact of social conservatism on the uncertainty of independent auditors 'professionalism which can have a positive impact on auditors' judgment and decision making.

This research is a descriptive and survey research and the sample is 466 independent auditors of the Audit Organization, the Accounting Department of Iran and the member organizations of the Iranian Association of Certified Public Accountants. Structural equation modeling using partial least squares method was used to test the hypotheses.

Test evidence suggests that social conservatism increases auditors' professional skepticism and its components, including questioning minds, Suspension of judgment, Searching for Knowledge,Understanding Interpersonal Relationship , self-confidence and Self – Determination.

The results of this study show that the psychological characteristics of auditors in judging and decision making are among the influential factors.

Contribution: 

The results of this study provide useful information for auditing policy makers and national regulatory bodies about the impact of social conservatism on auditors' professional uncertainty and extend the results of behavioral research in the field of auditing.