AUDITORS’ SKEPTICAL CHARACTERISTICS AND THEIR RELATIONSHIP TO AUDITORS' JUDGMENTS AND DECISIONS

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HAJIHA Z.; GOUDARZI A.; FATTAHI Z.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:6 | Issue:19 Page(s): 43-59

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Information Journal Paper

Title

AUDITORS’ SKEPTICAL CHARACTERISTICS AND THEIR RELATIONSHIP TO AUDITORS' JUDGMENTS AND DECISIONS

Author(s)

HAJIHA Z. | GOUDARZI A. | FATTAHI Z. | Issue Writer Certificate

Keywords

PROFESSIONAL SKEPTICISMQ2

INTERPERSONAL TRUSTQ2

SUSPENSION OF JUDGMENTQ2

LOCUS OF CONTROLQ2

JUDGMENT AND TAKING DECISION BY AUDITORSQ2

Abstract

The goal of this study is to consider the features of auditors’ skepticism and their relation with judging and taking decision. The studies in past showed that obtaining insight about features of skepticism can play an important role in judge and taking decision. Statistical population is consisted of auditors in Auditing Organization and firms which are member of Certified Public Accountants' Association. Sample was chosen randomly. The sample consisted of 100 auditors with different organizational job groups. Method of research was descriptive–measurement. We used questionnaires to measure the variables and statistic PLS test was in order to analyze data. Results of the study indicated that features of skepticism (Interpersonal trust, SUSPENSION OF JUDGMENT, LOCUS OF CONTROL, PROFESSIONAL SKEPTICISM) are effective for judging and taking decision. But the most influential is LOCUS OF CONTROL and if the attention to that is increased, the quality of judging and taking decision will also be increased.

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APA: Copy

HAJIHA, Z., GOUDARZI, A., & FATTAHI, Z.. (2014). AUDITORS’ SKEPTICAL CHARACTERISTICS AND THEIR RELATIONSHIP TO AUDITORS' JUDGMENTS AND DECISIONS. MANAGEMENT ACCOUNTING, 6(19), 43-59. SID. https://sid.ir/paper/198785/en

Vancouver: Copy

HAJIHA Z., GOUDARZI A., FATTAHI Z.. AUDITORS’ SKEPTICAL CHARACTERISTICS AND THEIR RELATIONSHIP TO AUDITORS' JUDGMENTS AND DECISIONS. MANAGEMENT ACCOUNTING[Internet]. 2014;6(19):43-59. Available from: https://sid.ir/paper/198785/en

IEEE: Copy

Z. HAJIHA, A. GOUDARZI, and Z. FATTAHI, “AUDITORS’ SKEPTICAL CHARACTERISTICS AND THEIR RELATIONSHIP TO AUDITORS' JUDGMENTS AND DECISIONS,” MANAGEMENT ACCOUNTING, vol. 6, no. 19, pp. 43–59, 2014, [Online]. Available: https://sid.ir/paper/198785/en

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