The Effect of Individual Moods on Auditors' Objectivity

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Yousefi Sharemi Miromid; BANIMAHD BAHMAN

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2019 | Volume:6 | Issue:1 (20) Page(s): 163-185

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Information Journal Paper

Title

The Effect of Individual Moods on Auditors' Objectivity

Author(s)

Yousefi Sharemi Miromid | BANIMAHD BAHMAN | Issue Writer Certificate

Keywords

Positive MoodsQ1

Negative MoodsQ1

Auditor's ObjectivityQ1

Abstract

Purpose: The purpose of this study is to investigate the effect of individual moods on the Auditor's Objectivity. Objectivity is one of the personal characteristics of the auditor, which is one of the main dimensions of professional skepticism and independence of the auditor. Moods mean emotional responses, including emotional states and mental states that can affect the professional judgment and the independence of the auditor. Method: The statistical sample of this study includes 406 auditors from the certified public accountants, public and private sectors, in 2017. Theoretical foundations of the research were collected through library studies and research data through a questionnaire. Research hypotheses have been investigated using correlation method and using structural equation modeling. Results: The findings of this study showed that Positive Moods have a positive and significant effect on objectivity, also Negative Moods have a negative effect on objectivity, but this effect is not significant. Concluding: The results of this study show that auditors' psychological characteristics are main factors affecting on professional ethic. Contribution: The results of the present study provide useful information for policy makers of audit profession about the effect of moods on audit judgment and decision-making and increase behavioral research outcomes in auditing literatures.

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APA: Copy

Yousefi Sharemi, Miromid, & BANIMAHD, BAHMAN. (2019). The Effect of Individual Moods on Auditors' Objectivity. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 6(1 (20) ), 163-185. SID. https://sid.ir/paper/359829/en

Vancouver: Copy

Yousefi Sharemi Miromid, BANIMAHD BAHMAN. The Effect of Individual Moods on Auditors' Objectivity. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2019;6(1 (20) ):163-185. Available from: https://sid.ir/paper/359829/en

IEEE: Copy

Miromid Yousefi Sharemi, and BAHMAN BANIMAHD, “The Effect of Individual Moods on Auditors' Objectivity,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 6, no. 1 (20) , pp. 163–185, 2019, [Online]. Available: https://sid.ir/paper/359829/en

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