The Role of Mediating the Auditor's Philosophic-Mindedness on the Affects Social Trust and Social Identity on Professional Judgment

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Mashayekhifard Saeed; POURZAMANI ZAHRA; JAHANSHAD AZITA

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

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:4 | Issue:7 Page(s): 23-62

Download Full-Text

Persian Verion

View:

530

Download:

Cites:

Information Journal Paper

Title

The Role of Mediating the Auditor's Philosophic-Mindedness on the Affects Social Trust and Social Identity on Professional Judgment

Author(s)

Mashayekhifard Saeed | POURZAMANI ZAHRA | JAHANSHAD AZITA | Issue Writer Certificate

Keywords

Social Trust_Social Identity_PhilosophicQ1

Mindedness_Professional JudgmentQ1

Abstract

The purpose of this study was to investigate the role of mediating the Philosophic-mindedness of auditors on the effects of social trust and social identity on professional judgment. Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The statistical population consists of 1585 individuals, whose working in the Iranian Auditing Organization and auditing firms as a member of the Iranian Association of Certified Public Accountants. In 2018, 196 auditors were selected by using a cluster random sampling method. This research is an applied research method. The method of collecting descriptive information is a survey type of qualitative research and the tools used in the research are standard questionnaires. In this research, structural equation model with partial least squares approach (PLS) has been used to confirm the relationship between variables. Also the assumption of the mediating role of the variable of Philosophic-mindedness was examined using the Sobel test. The results indicate that social trust doesn’ t affects professional judgment, however Philosophic-mindedness has a mediating role in influencing social trust on professional judgment. Moreover, social identity has a meaningful and negative affect on professional judgment, and Philosophic-mindedness plays a meaningful and positive mediator role in influencing social identity on professional judgments.

Cites

No record.

References

No record.

Cite

APA: Copy

Mashayekhifard, Saeed, POURZAMANI, ZAHRA, & JAHANSHAD, AZITA. (2019). The Role of Mediating the Auditor's Philosophic-Mindedness on the Affects Social Trust and Social Identity on Professional Judgment. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(7 ), 23-62. SID. https://sid.ir/paper/363450/en

Vancouver: Copy

Mashayekhifard Saeed, POURZAMANI ZAHRA, JAHANSHAD AZITA. The Role of Mediating the Auditor's Philosophic-Mindedness on the Affects Social Trust and Social Identity on Professional Judgment. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;4(7 ):23-62. Available from: https://sid.ir/paper/363450/en

IEEE: Copy

Saeed Mashayekhifard, ZAHRA POURZAMANI, and AZITA JAHANSHAD, “The Role of Mediating the Auditor's Philosophic-Mindedness on the Affects Social Trust and Social Identity on Professional Judgment,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 7 , pp. 23–62, 2019, [Online]. Available: https://sid.ir/paper/363450/en

Related Journal Papers