The mediating effect of autonomy in auditors' negotiation on the relationship between financial incentives and social incentives on auditor objectivity

The quality of the auditor's decision and its impact on the effectiveness and efficiency of the audit is objectivism, which affects the auditors' ability to detect material misstatements in the financial statements and leads to an improvement in the quality of the audit. . The purpose of this study is to investigate the effect of financial incentives and social incentives on the auditor's objectivity with the mediating role of self-efficacy in the auditor's negotiation. The statistical population of this study is all auditors who are members of the Iranian Society of Certified Public Accountants in Tehran province. Morgan table was used for sampling and the desired sample number was 384 people. The sampling method in the present study is non-random sampling and the tools used in the research are standard questionnaires. The results of the analyzes using the structural equation model showed. Financial incentives have a significant effect on auditors' objectivism. Social incentives also have a significant effect on auditors' objectivism. Automated negotiation has a significant effect on auditors' objectivism. Financial incentives have a significant effect on the auditor's objectivity with the mediating role of autonomy in the negotiation. Social incentives have a significant effect on the auditor's objectivity with the mediating role of autonomy in the negotiation.