The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors

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MAHDAVI GHOLAMHOSSEIN; SARVESTANI AMIR

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2018 | Volume:8 | Issue:4 (31) Page(s): 65-92

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Title

The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors

Author(s)

MAHDAVI GHOLAMHOSSEIN | SARVESTANI AMIR | Issue Writer Certificate

Keywords

Accounting standardsQ2

Process accountabilityQ1

Epistemic motivationQ1

Audit evidenceQ2

Abstract

Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to Accounting standards setting (rule-based and principle-based standards) in the psychological characteristics of auditors has been investigated, using structural equation modeling, The data collection takes into account an accounting pseudo-experimental scenario that are Accounting standards manipulation at two levels, rule-based and principle-based. The results showed that principle-based standards, compared to the rule-based standards, lead to higher levels of Epistemic motivation and Process accountability for auditors. Also, the results indicated that types of Accounting standards have no significant effects on the evidence level requested by auditors, but, the principle-based standards increase the level of evidence indirectly through mediation of Process accountability. Another findings showed that the Process accountability directly affects the level of evidence requested by auditors. But, the results indicated that Epistemic motivation has no significant effect on the request of level of evidence. In general, findings represented positive impacts of principle-based Accounting standards on the Process accountability and Epistemic motivation for auditors. These confirm that principle-based approach should be considered more by standard-setters and policy makers in the fields of accounting and auditing.

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APA: Copy

MAHDAVI, GHOLAMHOSSEIN, & SARVESTANI, AMIR. (2018). The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(4 (31) ), 65-92. SID. https://sid.ir/paper/163414/en

Vancouver: Copy

MAHDAVI GHOLAMHOSSEIN, SARVESTANI AMIR. The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;8(4 (31) ):65-92. Available from: https://sid.ir/paper/163414/en

IEEE: Copy

GHOLAMHOSSEIN MAHDAVI, and AMIR SARVESTANI, “The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 4 (31) , pp. 65–92, 2018, [Online]. Available: https://sid.ir/paper/163414/en

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