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

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.