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Presenting the model of the effect of behavioral bias on reliance and adjustment on the judgment of Tehran Stock Exchange auditors
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Seyed mohamadreza Tabatabaee hakim1   , Mansour Garkaz 2, Mohamdreza Abdoli3 |
1- PhD student, Accounting Department, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2- Associate Professor of Accounting, Department of Accounting and Management, Islamic Azad University, Gorgan, Iran (corresponding author) , M_garkaz@yahoo.com
3- Associate Professor of Accounting, Department of Accounting and Management, Islamic Azad University, Shahrood, Iran |
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Abstract: (890 Views) |
| Behavioral bias is a kind of deviation from the facts in decision making or judgment, which affects individual actions. This is no exception in the auditing profession, and the auditor, fascinated by a feature or characteristic of the performance of the company or the client, suffers from this bias and causes his judgment to deviate from reality. Accordingly, a model based on behavioral bias and reliance on auditors' judgment in Iran has not been studied so far. Therefore, the purpose of this study is to present a model of the effect of behavioral bias on reliance and adjustment on the judgment of Tehran Stock Exchange auditors. This research was carried out at the beginning of 1400. In this study, a combined quantitative and qualitative method has been used to present the research model. In the qualitative part, experts in the field of auditing have been asked using the snowball method. In the quantitative part, fuzzy dimtel techniques and hierarchical analysis have been used to extract the model. Finally, the confirmatory factor analysis of the model was performed using the form of structural equations. In the first stage, 25 concepts were extracted from interviews with experts in the framework of 4 categories. In the second stage, the concepts were reduced to 20. Categories include; Individual factors, social factors, economic factors are behavioral biases. Based on the results of Demetel method, it was found that experience is the most effective and organizational culture is the most effective component. According to the hierarchical analysis approach, economic factors with a score of 0.358, has the highest score among other components. Criteria of individual factors with a score of 0.346, behavioral bias with a score of 0.173 and social factors with a score of 0.123 are in the next priorities. The extracted model has also been validated using confirmatory factor analysis. Finally, based on the results, suggestions were made. |
Article number: 15 |
| Keywords: Auditors Judgment, Behavioral Bias, Reliance and Adjustment, Hierarchical Analysis, Dimtel Technique, Data Foundation Theory Approach. |
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Full-Text [PDF 1569 kb]
(391 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/12/28 | Accepted: 2022/03/14 | Published: 2022/06/19
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