The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality

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Shafati Morteza; VALIYAN HASAN; ABDOLI MOHAMMADREZA

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Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2020 | Volume:13 | Issue:44 Page(s): 143-163

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Information Journal Paper

Title

The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality

Author(s)

Shafati Morteza | VALIYAN HASAN | ABDOLI MOHAMMADREZA | Issue Writer Certificate

Keywords

Mental Metaphors

Professional Skepticism

Fraud Risk Assessment

Audit quality

Abstract

Metaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in auditing can lead to auditors' Professional Skepticism to perform quality work and to examine all aspects of the performance of the clients. The purpose of this research is The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit quality. In this research, two metaphors were used based on the researches of Parlee et al. (2014), Mubako & O'Donnell (2017) to better understand the suspicions of auditors in assessing the risk of fraud in the financial statements and the quality of the audit. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that auditors' differences in terms of their perceptions of audit metaphors increase the risk of corporate fraud and Audit quality.

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APA: Copy

Shafati, Morteza, VALIYAN, HASAN, & ABDOLI, MOHAMMADREZA. (2020). The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality. MANAGEMENT ACCOUNTING, 13(44 ), 143-163. SID. https://sid.ir/paper/951432/en

Vancouver: Copy

Shafati Morteza, VALIYAN HASAN, ABDOLI MOHAMMADREZA. The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality. MANAGEMENT ACCOUNTING[Internet]. 2020;13(44 ):143-163. Available from: https://sid.ir/paper/951432/en

IEEE: Copy

Morteza Shafati, HASAN VALIYAN, and MOHAMMADREZA ABDOLI, “The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality,” MANAGEMENT ACCOUNTING, vol. 13, no. 44 , pp. 143–163, 2020, [Online]. Available: https://sid.ir/paper/951432/en

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