Effect of Adoption and Innovation Cognition Styles on Professional Skepticism

Professional skepticism in auditing is a behavioral feature emphasized by Legislators of the auditing profession in the application of professional judgment in all steps of auditing operations. Verdict and decision making are also influenced by cognitive biases containing learning styles. Therefore, the purpose of this survey is to assess the adoption of cognitive and innovation cognition among auditors and also to study the impact of those styles on professional skepticism. The theoretical framework of the research was collected through the library method and the research data were collected based on the survey procedures and using a questionnaire. The numeral sample of the present study includes 280 auditors working in private sector audit firms and the audit organization. The test research hypotheses based on correlation methods using multiple regression have been investigated. The results of this article show that adoption cognition has a positive and meaningful (significant) relationship with professional skepticism. But innovation cognition has no significant relationship with professional skepticism.