International Journal of Ethics and Society
مجله بین المللی اخلاق و جامعه
Int. J. Ethics Soc
Literature & Humanities
http://ijethics.com
1
admin
2981-1848
2676-3338
10.22034
34486
8888
13
en
jalali
1402
5
1
gregorian
2023
8
1
5
2
online
1
fulltext
en
Prediction of the Auditor's Professional Skepticism Based on the Ethical Climate of the Organization and Demographic Characteristics of the Auditor
عمومى
General
پژوهشي
Research
<div style="text-align: justify;"><span style="font-family:Times New Roman;"><span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Introduction:</span></span></span></b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times=""> Professional skepticism is an important and effective element on auditors' judgment and overshadows audit quality. Therefore, the main goal of the current research is to predict the auditor's professional skepticism based on the ethical climate of the organization and demographic characteristics such as gender, education and experience.</span></span></span></span></span><br>
<span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Material and Methods:</span></span></span></b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times=""> The research method in this research is descriptive-correlation research. The statistical population includes auditors working in the auditing profession and the statistical sample of the present study is auditors working in auditing institutions. Sampling method, sampling is available. About 70% of the sample are men and the rest are women. The instrument for measuring research variables is a standard questionnaire. The reliability of the questionnaire is determined based on Cronbach's alpha. Multivariate regression test using SPSS software was used to analyze the collected data.</span></span></span></span></span><br>
<span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Results:</span></span></span></b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times=""> The results of the research confirm the positive and significant relationship between the ethical climate and the auditor's professional skepticism. In other words, the growth of the moral atmosphere leads to the improvement of the professional skepticism of auditors. Also, the results showed that gender, level of education and experience have no significant relationship on the professional skepticism of auditors.</span></span></span></span></span><br>
<span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Conclusion:</span></span></span></b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times=""> The moral atmosphere of the organization is an important factor in the exercise of professional skepticism. Therefore, the development of ethical atmosphere in audit firms can improve audit quality.</span></span></span></span></span><br>
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Judgment, Professional skepticism, Moral atmosphere of the organization
58
63
http://ijethics.com/browse.php?a_code=A-10-248-1&slc_lang=en&sid=1
Farhad
Manoucheri
farhad_manuchehri_62sarab@yahoo.com
10031947532846002701
10031947532846002701
Yes
Ph.D Student, Accounting Department, Sharekord Branch, Islamic Azad University , Sharekord , Iran
Jamshid
Peikfalak
Peikfalak@yahoo.com
10031947532846002702
10031947532846002702
No
Department of Accounting, Sharekord Branch, Islamic Azad University, Sharekord, Iran
Hassan
Fattahi Nafchi
10031947532846002703
10031947532846002703
No
Department of Accounting, Esfahan University, Esfahan, Iran