1
Ph.D Student, Department of Accounting, UAE Branch, Islamic Azad University, Dubai, UAE.
2
Associate Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
3
Professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Abstract
One of the essential levels of the audit is the fraud risk assessment. In addition, a crucial subject of the audit is investigating the effect of individual moods in auditors’ critical thinking and its effect on fraud risk assessment. On the other hand, the most important thoughts of a person consist of individual moods effectiveness in a business entity, perform the tasks of each person in time, and achieving its goals. Fraud risk assessment is that the auditor must ensure that the financial statements have no distortion caused by mistake or fraud. In the present study, the statistical population consists of 226 auditors in 2019 which are selected with random sampling. This research approach is descriptive-survey and used standard questionnaires. Data and hypotheses tests of the structural equation modeling were analyzed by LISREL software. The present study resulted that individual moods effectiveness has a significant impact on audit critical thinking with error in fraud risk assessment. Furthermore, negative moods have a significant impact on critical thinking. Positive and negative moods no significant impact and auditor critical thinking have a significant impact on audit judgment in fraud risk assessment
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Ghadimi,B. , Banimahd,B. and Nikoomaram,H. (2022). Individual moods, critical thinking and fraud risk assessment in auditing. Journal of Management Accounting and Auditing Knowledge, 11(41), 315-323.
MLA
Ghadimi,B. , , Banimahd,B. , and Nikoomaram,H. . "Individual moods, critical thinking and fraud risk assessment in auditing", Journal of Management Accounting and Auditing Knowledge, 11, 41, 2022, 315-323.
HARVARD
Ghadimi B., Banimahd B., Nikoomaram H. (2022). 'Individual moods, critical thinking and fraud risk assessment in auditing', Journal of Management Accounting and Auditing Knowledge, 11(41), pp. 315-323.
CHICAGO
B. Ghadimi, B. Banimahd and H. Nikoomaram, "Individual moods, critical thinking and fraud risk assessment in auditing," Journal of Management Accounting and Auditing Knowledge, 11 41 (2022): 315-323,
VANCOUVER
Ghadimi B., Banimahd B., Nikoomaram H. Individual moods, critical thinking and fraud risk assessment in auditing. Journal of Management Accounting and Auditing Knowledge, 2022; 11(41): 315-323.