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Presenting a conceptual model to identify factors affecting auditors' professional skepticism using the Delphi technique
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Nafiseh Fallah Karimi Goukeh1   , Mojtaba Maleki Choubari 2, Soghra Barari Nokashti3 |
1- Ph.D. Student in Accounting, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2- Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran (Corresponding Author) , maleki@iaurasht.ac.ir
3- Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran |
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Abstract: (496 Views) |
The purpose of this research is to identify the factors affecting the professional skepticism of auditors in different dimensions using the Delphi technique. In order to carry out this research, which can be placed in the category of applied-developmental research in terms of its purpose and in the category of qualitative research in terms of the method of data collection, we used the participation of 10 experts. We considered the members of the certified public accountants community as audit experts and selected the sample using the snowball method. The results showed that auditor's weak sociability, communication skills, weakness in social responsibility, the level of rule of law in society, the institutionalization of the culture of accountability are among the social-cultural factors affecting the professional skepticism of auditors. Also, the auditor's professional skepticism is influenced by economic factors such as competition in the audit market, the financial transparency of the client's system, the amount of economic corruption in the society and the amount of tax evasion tendency in the country. The economic structure of the country (government, free, etc.) , political stability of the country, legal loopholes, and the existence of powerful stakeholders can also be considered as political factors affecting the professional skepticism of auditors. In addition, the results indicate the impact of the auditor's psychological characteristics on his professional skepticism, which is the effect of the characteristics of the lack of skill and quantum insight, the auditor's conservatism, the auditor's behavioral entropy, the weakness in managing individual knowledge, the auditor's behavioral biases, and the weakness in self-management in this The research was approved by experts. |
Article number: 12 |
| Keywords: auditing, professional skepticism of auditors, Delphi technique |
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Full-Text [PDF 964 kb]
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Article type: Research |
Subject:
Special
Received: 2023/12/6 | Accepted: 2024/01/21 | Published: 2024/07/31
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