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:: Volume 7, Issue 14 (3-2023) ::
aapc 2023, 7(14): 171-220 Back to browse issues page
Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism
Nahid Rezaei1 , Zahra Dianati Deilami2 , Reza Gholami Jamkarani 3, Fraydoon Rahnamay Roodposhty4
1- PhD Student in Accounting, Qom Branch, Islamic Azad University, Qom, Iran(nhrezaei.59@gmail.com)
2- Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran (dianati@khu.ac.ir)
3- Assistant Professor,Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran(Corresponding author) , gholami@qom-iau.ac.ir
4- Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran(roodposhti.rahnama@gmail.com)
Abstract:   (1895 Views)
Assets misappropriation is one of the types of fraud that has the potential anxiety for managers, auditors, and firm’s stakeholders. In spite of strict rules, this phenomenon is increasing how assets misappropriation has the most frequencies in different societies.  But based on studies results in the accounting field, there is low paying attention on it. Therefore, the aim of the present study was to investigate the effect of auditors' functional thinking styles on the ability to detect assets misappropriation by emphasizing the mediating role of auditors' professional skepticism.This research is of applied and survey type. The statistical population of the study includes auditors working as members of the Iranian society of certified public accountants in 1400, of which 384 people were selected as the sample size. Research data were collected through a questionnaire and analyzed using structural equation modeling by partial least squares (PLS) approach. Findings show that functional thinking styles (including legal, judicial, and executive styles) have a direct positive effect on the ability to detect asset misappropriation; but the intensity of the effect of executive thinking style (simple information processing) is weaker than the two styles of judicial and legal thinking (complex information processing). also, the positive effect of judgmental and executive thinking styles on the ability to detect the misappropriation of assets with the mediating variable of professional skepticism is significant; But the positive effect of legal thinking style on the ability but the positive effect of legal thinking style on the ability to detect the misappropriation of assets with the mediating variable of professional skepticism is not significant. The study shows that auditors' professional skepticism increases their ability to detect misappropriation of assets.The findings can help auditors to better train auditors at the university and to develop better auditing standards and better performance of audit work and detect fraud.
 
Keywords: Thinking Styles, Detection of Assets Misappropriation, Professional Skepticism, Assets Misappropriation
Full-Text [PDF 1377 kb]   (354 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/02/14 | Accepted: 2022/05/17 | Published: 2023/08/20
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Rezaei N, Dianati Deilami Z, Gholami Jamkarani R, rahnamay Roodposhty F. Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism. aapc 2023; 7 (14) :171-220
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Volume 7, Issue 14 (3-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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