Providing a framework for auditors' professional skepticism with the approach of the theory of planned behavior

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Professional skepticism is a critical evaluation of audit evidence and the theory of planned behavior is a model that tries to predict people's involuntary behaviors. The purpose of this research is to explain a framework for auditors' professional doubt based on the theory of planned behavior. This research is a survey type with a qualitative and quantitative approach. In the qualitative part, a targeted non-probability sampling of 25 professors, managers and accounting and auditing experts was done. The statistical population of the research in the quantitative part was 142 professors and experts in the field of accounting and auditing who were randomly selected. The results were analyzed using PLS-SMART software. According to the results of the research in the qualitative dimension, 9 main items were determined as the components of the desired model. In the quantitative part, the results of the research showed that the auditor's suspicious behavior was influenced by the level of his willingness to do or not to do this. Behavior is based on three factors: attitude towards behavior, mental norms, and perceived behavioral control. Therefore, the use of the planned behavior pattern can provide accurate information about the auditors' willingness to raise the level of professional doubt, as a way to prevent auditors' behavioral strains and, as a result, to improve the position of the auditing profession in society.
Language:
Persian
Published:
Journal of Professional Auditing Research, Volume:4 Issue: 16, 2024
Pages:
150 to 173
https://www.magiran.com/p2769699  
سامانه نویسندگان
  • Author (3)
    Mohammad Alipoor
    Assistant Professor Accounting, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran
    Alipoor، Mohammad
  • Author (4)
    Hosein Panahian
    Full Professor Department of accounting and management, Kashan Branch, Islamic Azad University, Kashan, Iran
    Panahian، Hosein
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