Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes

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HOSSEINI SEYYED HOSSEIN; Zakariyaei Mehran

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:4 | Issue:7 Page(s): 103-134

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Title

Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes

Author(s)

HOSSEINI SEYYED HOSSEIN | Zakariyaei Mehran | Issue Writer Certificate

Keywords

Professional Skepticism PerspectivesQ1

Perceived Partner SupportQ1

Perceived Organizational SupportQ1

Individual Organizational BehaviorQ1

Turnover IntentionQ1

Abstract

This study examines the impact of auditor perspectives of professional skepticism (i. e., the neutral perspective and the presumptive doubt perspective) on critical job outcomes within the audit profession. It focuses on audit field and probability of tension occurance. In this situation, supervisor support must have affect on their turnover intemsion, based on skeptical traits of auditors. By using a sample of 257 auditors and asking them to fill Cohen's (2017) questionnaire. In terms of the aim, this study is considered as an applied research. Results showed that the neutral and presumptive doubt perspectives of professional skepticism have a positive and negative effect on partner and organizational support, respectively. Also, levels of Perceived Partner Support mekes higher levels of organizational citizenship behaviors, and have a negative effect on the career trajectory of audit professionals (e. g., higher Turnover Intentions).

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APA: Copy

HOSSEINI, SEYYED HOSSEIN, & Zakariyaei, Mehran. (2019). Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(7 ), 103-134. SID. https://sid.ir/paper/360797/en

Vancouver: Copy

HOSSEINI SEYYED HOSSEIN, Zakariyaei Mehran. Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;4(7 ):103-134. Available from: https://sid.ir/paper/360797/en

IEEE: Copy

SEYYED HOSSEIN HOSSEINI, and Mehran Zakariyaei, “Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 7 , pp. 103–134, 2019, [Online]. Available: https://sid.ir/paper/360797/en

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