Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior.

Document Type : Original Article

Authors
kamran Esmailzadeh Aghdam 1
nemat Rostami Mazoui 2
mahmood samadi largani 3
behnam Gilani Nia 4
1 Accounting PhD student, Tonkabon branch, Islamic Azad University, Tonkabon, Iran
2 Assistant Professor of Accounting, Accounting Department, Chalus Branch, Islamic Azad University, Chalus,Iran,
3 Assistant Professor of Accounting, Accounting Department, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran,
4 Assistant Professor of Accounting, Accounting Department, Rudsar and Amlesh Branch, Islamic Azad University, Rudsar and Amlesh, Iran
Abstract
The purpose of this study is explain and provide a conceptual framework for auditors' professional skepticism, individual differences, behavioral goals and actions in this field using the theory of planned behavior test. The present study is "descriptive" in terms of applied purpose and in terms of method of collecting research information and is of "correlation" type. The statistical population of the present study includes all auditors in Tehran. The sampling method in the present study is to classify and distribute the questionnaire randomly. The number of samples using PLS method was determined to be 300. After distributing 350 questionnaires, 304 usable questionnaires were returned and analyzed. In order to collect data from Hart Audit Doubt Intention Questionnaire (2010), Johnson et al.'s Behavioral Action Questionnaire (2021) Auditor Johnson et al.'s Knowledge Questionnaire (2021), Johnson et al.'s Experience Scale Questionnaire (2021) , Hannah and Avalio (2010) Moral Courage Questionnaire and Johnson et al. (2021) Planned Behavior Theory Questionnaire were used. The results showed that there is a significant relationship between individual differences such as gender, experience, duty-specific knowledge and moral courage with the characteristics of professional skepticism. The results also showed that attitude, mental norms and perceived behavioral control have a significant relationship with the characteristics of professional skepticism. Finally, skepticism of the auditor's profession is significantly related to more search for audit evidence, more questions about audit evidence, and the suspension of judgments about audit evidence.
Keywords
Professional skepticism
Individual differences
Behavioral goals
Measures
Theory of planned behavior
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