THINKING STYLES AND PROFESSIONAL SKEPTICISM IN AUDITING (THEORY OF MENTAL SELF-GOVERNMENT)

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HEIDARI MOJTABA; NIKOUMARAM HASHEM

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Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2018 | Volume:3 | Issue:5 Page(s): 151-185

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Title

THINKING STYLES AND PROFESSIONAL SKEPTICISM IN AUDITING (THEORY OF MENTAL SELF-GOVERNMENT)

Author(s)

HEIDARI MOJTABA | NIKOUMARAM HASHEM | Issue Writer Certificate

Keywords

PROFESSIONAL SKEPTICISMQ1

THINKING STYLEQ1

AUDITQ1

PRIVATE SECTORQ1

PUBLIC SECTORQ1

Abstract

Thinking styles have an influence on information processing, judgment, and decision-making. Therefore, the purpose of this study is to evaluate the effect of THINKING STYLEs on the PROFESSIONAL SKEPTICISM. THINKING STYLEs include the legislator, the executive, the judge, the general, the partial, the introspective, the extroverted, the conservative and the free thinking. The statistical population of the study consisted of 455 AUDITors working in public and PRIVATE SECTORs in 2017 who were selected by random sampling method. The research method is descriptive-scrolling and the tools used in the research are standard questionnaires. For statistical analysis of data and testing of hypotheses, structural equation modeling has been used with the help of Lisrel software. The results of the analysis and the findings indicate that the legislator's THINKING STYLE has a significant and negative effect on the PROFESSIONAL SKEPTICISM, and also according to the hypotheses test, modes of executive, judge, introspective, extroverted and free-thinking styles has a meaningful and positive effect on PROFESSIONAL SKEPTICISM, Also, there are no meaningful relationships between three general, partial, and conservative THINKING STYLEs with PROFESSIONAL SKEPTICISM.

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APA: Copy

HEIDARI, MOJTABA, & NIKOUMARAM, HASHEM. (2018). THINKING STYLES AND PROFESSIONAL SKEPTICISM IN AUDITING (THEORY OF MENTAL SELF-GOVERNMENT). IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 3(5 ), 151-185. SID. https://sid.ir/paper/260490/en

Vancouver: Copy

HEIDARI MOJTABA, NIKOUMARAM HASHEM. THINKING STYLES AND PROFESSIONAL SKEPTICISM IN AUDITING (THEORY OF MENTAL SELF-GOVERNMENT). IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2018;3(5 ):151-185. Available from: https://sid.ir/paper/260490/en

IEEE: Copy

MOJTABA HEIDARI, and HASHEM NIKOUMARAM, “THINKING STYLES AND PROFESSIONAL SKEPTICISM IN AUDITING (THEORY OF MENTAL SELF-GOVERNMENT),” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 3, no. 5 , pp. 151–185, 2018, [Online]. Available: https://sid.ir/paper/260490/en

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