Examining the role of professional commitment in auditors’ liberal and conservative views of their perception of responsibility for fraud detection

The aim of this study is to examine the role of professional commitment in auditors’ liberal and conservative views of their perception of responsibility for fraud detection. This study is applied in terms of its purpose and descriptive-survey in terms of the data collection method. The statistical population is all certified public accountants employed and active in audit firms that are members of the Iranian Society of Certified Public Accountants, totaling 1879 people. The sample size was determined using the Cochran formula of 319 people and the samples were selected and studied using the random sampling method. Also, in the present study, a standard questionnaire was used to collect data. The independent variables of this study include liberal and social conservatism views and the dependent variable is the auditor’s perception of responsibility for fraud detection. The mediating variable of this study is also professional commitment. The Ogakht questionnaire (2013) was used to measure conservative and liberal perspectives, and the Arania et al. questionnaire (1981) was used to measure professional commitment, and the Desort et al. questionnaire (2018) was used to measure auditors' perception of responsibility for fraud detection. In this study, Cronbach's alpha coefficient method was used to determine the reliability coefficient. The composite reliability and reliability of each of the research components were calculated, which indicated the reliability of the measurement tool. The divergent and convergent validity of the questionnaire were also obtained, which indicated the appropriate validity of the questionnaire. Structural equation modeling was used by Smart PLS4 software to examine the hypothesis testing. The results of the research hypothesis testing indicate that professional commitment affects auditors' liberal and conservative perspectives on their perception of responsibility for fraud detection.