Presenting the proposed model of auditing with the structure of professional skepticism based on the theory of mentality and attitude
Subject Areas : Management Accounting
Bahareh Banitalebi Dehkordi
1
(Associate of Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran. )
Keywords: Professional skepticism, attitude, subjectivity, auditing quality,
Abstract :
One of the most important concepts in the field of psychology, which emphasized in auditing standards, is professional skepticism, which, despite its great importance in the field of auditing, has not been well explained from a scientific point of view. Therefore, the purpose of this article is, first of all, to develop the concept of professional skepticism and explain how it plays a role in audit reports with the help of the two approaches of subjectivity and attitude, and secondly, to present the conceptual model of auditing with the approach of professional skepticism from the perspective of experts. To achieve this goal, data collected through in-depth semi-structured interviews with 15 experts during the years 2022-2023. Data analysis also done with the help of Strauss and Corbin (1998) paradigm model and through open, central and selective coding. After measuring the reliability and validity of the findings, finally, while identifying six categories including causal conditions "incentives", phenomena, contextual conditions, intervening conditions, strategic strategies and consequences "results", the proposed model also presented. Based on the findings of the research, the proposed model of the conceptual model of auditing with a professional skeptical approach includes 6 categories, 248 meaningful propositions and 81 corresponding concepts. Based on the findings of the research, the necessary strategic measures in the field of implementing the proposed model of professional skepticism in the field of auditing include identifying valid evidence, analyzing evidence, monitoring and re-reviewing the work, understanding the client and reforming the plan and planning. The findings of the research show that attitude, with the help of emotional and cognitive components, while predicting auditors' intentions and behavior, improves the predictive power of skepticism for auditors' evidence collection. Based on the findings, the final model of the research leads to the improvement of audit quality, reduction of audit risk and increase of effective audit.
تحریری، آرش، پیری سقرلو، مهدی. (1395). درک حسابرسان از مفهوم تردید حرفه‌ای در کار حسابرسی. بررسیهای حسابداری و حسابرسی، 23(1)، 117-135. doi: 10.22059/acctgrev.2016.57023
حساس یگانه، یحیی، مقصودی، امید، (1389). تاثیر آیین رفتار حرفه‌ای و تجربه بر کیفیت قضاوت حسابرسی، حسابدار رسمی، شماره 9، 57-49
حسینی، سیدحسین، نیکومرام، هاشم، رضایی، علی‌اکبر. (1399). بررسی تأثیر ابعاد فرهنگی و مولفه‌های رفتاری بر تردید حرفه‌ای حسابرسان مستقل. حسابداری مدیریت، 13(44)، 55-72.
رحیمیان، نظام الدین، زمانی فرد، ندا،(1393)، بکارگیری چارچوب های کنترل داخلی و مدیریت ریسک در سازمان های دولتی و غیرانتفاعی، نشریه حسابرسان داخلی، سال 1، شماره 3، 20-8 .
رشیدی، عباس، بنی طالبی دهکردی، بهاره (1401). ارایه الگوی مفهومی سرمایه فکری از منظر نوآوری. حسابداری مدیریت، (54) 15، 21-44.
صادقی، مسعود، حیرانی، فروغ، تفتیان، اکرم. (1401). تدوین الگوی فرهنگ حسابرسی با رویکرد مبتنی بر نظریه داده بنیاد. حسابداری مدیریت، (55)15 ، 82-111.
علیمی، شریفه، گرکز، منصور. (1399). بررسی تاثیر خصوصیات روانشناختی خودفریبی و تردید حرفه‌ای بر ادراک اخلاقی در انتخاب روش های مدیریت سود. حسابداری مدیریت، 13(44)، 179-192.
مهربان پور، محمدرضا، آهنگری، مهناز، (1396)، چارچوب مفهومی تردید حرفه‌ای در حسابرسی، حسابدار رسمی، شماره 40، -46-38
Auditing Practices Board. 2010. Auditor Scepticism: Raising the Bar. Discussion Paper. London, UK: Financial Reporting Council.
American Institute of Certified Public Accountants (AICPA). 2010. Response to the European Commission’s Green Paper on Audit Policy: Lessons from the Crisis. NewYork: AICPA.
Auditing Practices Board. 2011. Auditor Scepticism: Raising the Bar. Feedback Paper. London, UK: Financial Reporting Council.
Bamber, E. M., Ramsay, R. J., & Tubbs, R. M. (1997). An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing. Accounting, Organizations, and Society, 22, 249-268.
Barnett, M.L., I. Henriques, and B.L. Husted. 2020. beyond good intentions: Designing CSR initiatives for greater social impact. Journal of Management 46 (6): 937–964.
Bayer, U. C., & Gollwitzer, P. M. (2005). Mindset effects on information search in selfevaluation.
European Journal of Social Psychology, 35(3), 313-327.
Bell, T. B., M. E. Peecher, and I. Solomon. 2005. The 21st Century Public Company Audit: - Conceptual Elements of KPMG’s
Bennett, G. B., & Hatfield, R. C. (2013). The effect of the social mismatch between staff auditors
and client management on the collection of audit evidence. The Accounting Review, 88
(1), 31-50.
Global Audit Methodology. New York, NY: KPMG LLP.
Bamber, E. M., R. J. Ramsay, and R. M. Tubbs. 1977. An Examination of the descriptive validity of the belief-adjustment
Model and alternative attitudes to evidence in auditing. Accounting, Organization and Society 22(3/4): 249-268.
Church B. 1990. Auditors’ use of confirmatory processes. Journal of Accounting Literature 9: 81-112.
Chalmers, A.F. 1999. What is the thing called Science? Third edition. Indianapolis, Indiana: Hackett Publishing Company, Inc.
Glover, S. M., Prawitt, D.F., Schultz, J. J., & Zimbelman, M. F. (2003). A test of changes in auditors’ fraud-related planning judgments since the issuance of SAS No. 82. Auditing A Journal of Practice &Theory, 22(2), 237–251.
Green, W. J., & Trotman, K.T. (2003). An examination of different performance outcomes in an analytical procedure task. Auditing: A Journal of Practice & Theory 22(2):219-235.
Financial Services Authority and Financial Reporting Council. 2010. Enhancing the auditor’s contribution to prudential regulation. London: United Kingdom.
Fukukawa, H. and T. J. Mock. 2011. Audit risk assessments using belief versus probability. Auditing: A Journal of Practice & Theory, 30(1): 75 – 99.
Guiral, A., E. Ruiz, and W. Rodgers. 2011. To what extent are auditors’ attitudes toward the evidence influenced by the selffulfilling prophecy? Auditing: A Journal of Practice & Theory, 30(1): 173-190.
Gong, S., G. Sheng, P. Peverelli, and J. Dai. 2021. Green branding effects on consumer response: Examining a brand stereotype-based mechanism. Journal of Product & Brand Management 30 (7): 1033–1046.
Huang, H. 2016. Media use, environmental beliefs, self-efficacy, and pro-environmental behavior. Journal of Business Research 69: 2206–2212.
Hurtt, R. K. 2010. Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory 29 (1):149-171.
Isaac, M.S., and K. Grayson. 2017. Beyond skepticism: Can accessing persuasion knowledge bolster credibility? Journal of Consumer Research 43: 895–912.
Kadous, K., Magro, A. M., & Spilker, B. C. (2008). Do effects of client preference on accounting professionals' information search and subsequent judgments persist with high practice risk? The Accounting Review, 83(1), 133-156.
Kervyn, N., S.T. Fiske, and C. Malone. 2022. Social perception of brands: Warmth and competence define images of both brands and social groups. Consumer Psychology Review 5 (1): 51–68.
Mautz, R. K. 1967. Fundamentals of Auditing. Second Edition. New York, NY: John Wiley & Sons, Inc.
Nelson, M. W. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2): 1-34.
Pittman, M., A. Oeldorf-Hirsch, and A. Brannan. 2021. Green advertising on social media: Brand authenticity mediates the effect of different appeals on purchase intent and digital engagement. Journal of Current Issues & Research in Advertising 43 (1): 106–121.
Philipp-Muller, A., J.D. Teeny, and R.E. Petty. 2022. Do consumers care about morality? A review and framework for understanding morality’s marketplace influence. Consumer Psychology Review 5 (1): 107–124.
Popper, K. R. 1968. The Logic of Scientific Discovery. New York: Harper Torchbooks.
Salmon, W. C. 1967. The Foundations of Scientific Interference. Pittsburgh, PA: University of Pittsburgh Press.
Szabo, S., and J. Webster. 2021. Perceived greenwashing: The effects of green marketing on environmental and product perceptions. Journal of Business Ethics 171: 719–739.
Waller, W. and W. Felix. 1984. The auditor and learning from experience: some conjectures. Accounting, Organizations and Society 9: 383-406.
Woodhouse, M. B. 2006. A Preface to Philosophy. Eight edition. Belmont, CA: Wadsworth.
