Impact of Self-Sufficiency and Professional Skepticism on Moral Perception
Subject Areas : Financial and Behavioral Researches in Accounting
1 - Department of accounting, hakim Toos higher education institution, Mashhad, Iran
Keywords: self-sufficiency, Professional Doubt, Moral Perception,
Abstract :
The characteristic of the auditor's doubt acts as a mental question on the part of the auditor on his judgment and decision-making, and the auditors must examine the evidence with professional doubt in order to provide a better judgment. I This feeling of self-sufficiency is a generative ability by which a person invents methods to transform personal abilities into fruitful performance and considering that people's personal perceptions of moral issues have an effect on their moral perception to the extent that if a person perceives moral issues If he does not make a correct diagnosis, he cannot use the decision-making program based on ethics and instead uses other criteria such as economic rationality, etc. Therefore, the main goal of this research is to investigate the effect of self-sufficiency and professional doubt on moral perception. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. Based on the collected information, the certified accountants who are members of the IACPA are limited to 2969 people. Based on this formula, the number of 340 sample people has been estimated, and finally, the results obtained from the hypothesis test using the partial least squares method and SmartPLS software show that self-sufficiency has an effect on the ethical perception of accountants, and self-sufficiency also affects doubt. Professionalism has been effective and ultimately professional skepticism affects the ethical perception of accountants.
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