نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشگاه تربیت مدرس، تهران، ایران (نویسنده مسئول)
2 کارشناس ارشد دانشگاه آزاد اسلامی، واحد نجف آباد، نجف آباد، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In this research, a conceptual model for Iranian CPA’s professional Skepticism is designed using main and sub-characters. In this regard, suitable factors were extracted after literature review. Data were gathered with questionnaire which was filled by a sample of Iranian CPA. This research is among practical research and its data are analyzed using exploratory factor analysis and structural equation modeling. Using EFA six categories were determined: individual character of auditor, auditor’s function, audit characteristics, professional monitoring, psychological factors and environmental factors. Structure equation modeling chose five out of these six categories as suitable factors affecting CPA’s professional skepticism. Results show that among all factors, “Psychological Factors” doesn’t have any effect on CPA’s professional Skepticism, while “audit characteristics” has the highest effect on it.
کلیدواژهها [English]