نوع مقاله : مقاله پژوهشی
نویسندگان
1 سرپرست مالی پروژه
2 دانشگاه الزهرا (س)
3 استادیار، گروه اقتصاد، واحداهواز، دانشگاه آزاد اسلامی، اهواز، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Professional judgment is the core of auditing. The value created by auditing financial statements is the result of the auditor's judgment and, in general, of the set of professional judgments that are made within the framework of accounting and auditing standards. The aim of this study was to identify the factors affecting the psychological characteristics of auditors in auditing judgment. This research has been done in the framework of qualitative approach and using the data research method of the foundation. Data collection tools were semi-structured interviews, and in order to gather information, the purposeful sampling method was used to interview 20 experts, including university accounting professors. Data analysis was performed in three stages: open coding, central coding and selective coding. Based on it, a qualitative research model was designed. The results of the present study show the extraction of 107 codes or initial concepts from interviews as well as counting 20 concepts and 6 categories, which in the form of paradigm model include causal conditions with sub-categories: individual characteristics, emotions and mental health of auditors and demographic factors. Background conditions with family subcategories, legal factors, environmental factors, culture and political environment, pivotal category with subcategories: work-related stress, independence and impartiality, intervening conditions: organizational factors and economic environment, strategy / interaction with Subcategories: Skills, Auditor's Knowledge, Professionalism and Decision-Making Power to Decision-Making and Supervisors The sub categories: professional judgments respectively.
کلیدواژهها [English]