Professional judgment in audit and its measurement: concepts, theories and theoretical perspective

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.

HOSSEINI SEYED ALI; RASOULI NEDA

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 155-168

Download Full-Text

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

Persian Verion

View:

812

Download:

Cites:

Information Journal Paper

Title

Professional judgment in audit and its measurement: concepts, theories and theoretical perspective

Author(s)

HOSSEINI SEYED ALI | RASOULI NEDA | Issue Writer Certificate

Keywords

Professional judgmentQ1

environmental variables task variablesQ2

personality variablesQ1

measurementQ1

Abstract

Professional judgement is a key skill in the discipline of accounting and auditing, especially under a principles-based accounting regime and individuals such as managers, auditors, financial analysts, accountants, and standard setters make crucial decisions by rely on judgements. but making a judgement can be difficult and being able to make good judgements is a corn stone of the profession. This paper presents a theoretical analysis of judgement literature and method to measure judgement. Finally, this paper identifies suggestions for future research on judgement. According to the research carried out, the studies on judgment have determined the determinants and effects on judgment in three areas including personality variables (including knowledge, experience, information processing, decision support tools and previous beliefs), task variables (including presentation, complexity of work and risk), and environmental variables (including corporate governance and internal control, time pressure, information processing in the form of group versus individual processing, accountability) classified all three components of inseparable Judging and considering all factors in judging the quality of judgment is essential.

Cites

No record.

References

No record.

Cite

APA: Copy

HOSSEINI, SEYED ALI, & RASOULI, NEDA. (2019). Professional judgment in audit and its measurement: concepts, theories and theoretical perspective. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 155-168. SID. https://sid.ir/paper/403097/en

Vancouver: Copy

HOSSEINI SEYED ALI, RASOULI NEDA. Professional judgment in audit and its measurement: concepts, theories and theoretical perspective. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):155-168. Available from: https://sid.ir/paper/403097/en

IEEE: Copy

SEYED ALI HOSSEINI, and NEDA RASOULI, “Professional judgment in audit and its measurement: concepts, theories and theoretical perspective,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 155–168, 2019, [Online]. Available: https://sid.ir/paper/403097/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops