Design a Model for Auditor's Professional Judgment

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SHAHBAZI MAJID; MEHRANI KAVEH

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2020 | Volume:27 | Issue:1 Page(s): 60-86

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Title

Design a Model for Auditor's Professional Judgment

Author(s)

SHAHBAZI MAJID | MEHRANI KAVEH | Issue Writer Certificate

Keywords

Professional judgmentQ1

Independent auditorsQ2

Grounded TheoryQ1

Abstract

Objective: Considering the importance of the issue of Professional judgment in auditing, the purpose of this study is to design a model for auditor's Professional judgment, considering the environmental characteristics, attributes and conditions surrounding the audit profession in Iran. Methods: This research used a qualitative research method and a Grounded Theory approach. By reviewing the opinions of 18 experts in the audit profession, the factors affecting the Professional judgment of the auditors were examined and, finally, the "integrated model of Professional judgment, " including the causal conditions, intermediary factors and the context, as well as strategies related to Professional judgment and their implications are presented. The results of the research led to the formation of a paradigmatic model of research. Results: The model resulted in the identification of 13 categories of causal conditions, 5 categories of phenomena/context, 8 categories of intervening conditions, 4 categories of action strategies and 5 categories of consequences related to the main phenomenon of research (professionalism of judgment). Conclusion: This model can define the variables used in future research by referring to the literature of the auditor's Professional judgment. Since the Professional judgment of Independent auditors has a complex and multifaceted nature, and in addition to the personal characteristics and performance of the auditors, they are influenced by the attributes of the company, the stakeholders, legal and regulatory environment, thus, for a more comprehensive examination of the subject, the modeling of auditor's Professional judgment have review from different aspects.

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APA: Copy

SHAHBAZI, MAJID, & MEHRANI, KAVEH. (2020). Design a Model for Auditor's Professional Judgment. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 27(1 ), 60-86. SID. https://sid.ir/paper/357269/en

Vancouver: Copy

SHAHBAZI MAJID, MEHRANI KAVEH. Design a Model for Auditor's Professional Judgment. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2020;27(1 ):60-86. Available from: https://sid.ir/paper/357269/en

IEEE: Copy

MAJID SHAHBAZI, and KAVEH MEHRANI, “Design a Model for Auditor's Professional Judgment,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 27, no. 1 , pp. 60–86, 2020, [Online]. Available: https://sid.ir/paper/357269/en

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