نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری واحد بین المللی خرمشهر، دانشگاه آزاد اسلامی، خرمشهر، ایران
2 گروه حسابداری واحد بین المللی خرمشهر، دانشگاه آزاد اسلامی، خرمشهر، ایران.
3 گروه حسابداری واحد مسجد سلیمان، دانشگاه آزاد اسلامی، مسجد سلیمان ، ایران
4 گروه حسابداری واحد آبادان ، دانشگاه آزاد اسلامی، آبادان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to investigate the effect of the dimensions of philosophical mentality on the relationship between the norms of the audit team and the auditor objectivity. For this purpose, three related dimensions, namely comprehensiveness, reflection and flexibility, were considered as dimensions of philosophical mentality. The statistical population includes certified public accountants working in auditing firms that are members of the Society of Certified Public Accountants of Iran. This research is an applied research and the method of collecting descriptive information is survey and qualitative research and the tools used in the research are standard questionnaires. In this research, the structural equation model with partial least squares (PLS) approach has been used to confirm the relationships between variables. The results indicate that the norms of the audit team have a positive and significant effect on the objectivity of the auditor. Also, the research findings showed that all three dimensions of auditor mentality have a positive and significant effect on the relationship between the norms of the audit team and the objectivity of the audit.
کلیدواژهها [English]