Investigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity

The purpose of this study is to investigate the effect of the dimensions of philosophical mentality on the relationship between the norms of the audit team and the auditor objectivity. For this purpose, three related dimensions, namely comprehensiveness, reflection and flexibility, were considered as dimensions of philosophical mentality. The statistical population includes certified public accountants working in auditing firms that are members of the Society of Certified Public Accountants of Iran. This research is an applied research and the method of collecting descriptive information is survey and qualitative research and the tools used in the research are standard questionnaires. In this research, the structural equation model with partial least squares (PLS) approach has been used to confirm the relationships between variables. The results indicate that the norms of the audit team have a positive and significant effect on the objectivity of the auditor. Also, the research findings showed that all three dimensions of auditor mentality have a positive and significant effect on the relationship between the norms of the audit team and the objectivity of the audit.