2
MSc Student, Accounting, Azad University, NajafAbad Branch, NajafAbad, Iran
Abstract
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.
Sepasi,S. and Dinarbar,M. (2015). A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling. Journal of Management Accounting and Auditing Knowledge, 4(پاییز 1394), 107-116.
MLA
Sepasi,S. , and Dinarbar,M. . "A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling", Journal of Management Accounting and Auditing Knowledge, 4, پاییز 1394, 2015, 107-116.
HARVARD
Sepasi S., Dinarbar M. (2015). 'A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling', Journal of Management Accounting and Auditing Knowledge, 4(پاییز 1394), pp. 107-116.
CHICAGO
S. Sepasi and M. Dinarbar, "A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling," Journal of Management Accounting and Auditing Knowledge, 4 پاییز 1394 (2015): 107-116,
VANCOUVER
Sepasi S., Dinarbar M. A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling. Journal of Management Accounting and Auditing Knowledge, 2015; 4(پاییز 1394): 107-116.