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Information Journal Paper

Title

Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis.

Pages

  433-453

Abstract

 The main purpose of the present study is to develop a qualitative model of audit professional skepticism using the qualitative Meta-synthesis method, and to rank the components affecting professional skepticism using the Shannon Entropy technique. In the present study, including the seven-step model of Sandlowski and Barso, was used to identify, evaluate and systematically analyze the components affecting professional skepticism, as well as in the quantitative method using Shannon Entropy tool to rank the identified factors. Been paid. Finally, a model for professional skepticism in auditing is designed which discusses the model at different levels and dimensions. Finally, the opinions of 20 experts in the auditing profession are reviewed and approved. The findings obtained from The meta-synthetic steps identified four main factors for audit profession skepticism. These include (1) individual factors, (2) environmental factors, (3) factors related to the affected unit, and (4) factors related to the auditing firm. These factors had good validity and reliability. Finally, the research findings were ranked and presented as a qualitative model. The results show that, among the components affecting professional skepticism, the characteristics of the auditing firm have the most impact on professional skepticism and are ranked first. After this component, the characteristics of the unit under consideration affect professional skepticism and are in the second place. Individual characteristics were ranked third and environmental factors fourth.

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