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:: Volume 3, Issue 5 (9-2018) ::
aapc 2018, 3(5): 151-185 Back to browse issues page
• Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government)
Mojtaba Heidar1 , Hashem Nikomaram 2
1- Ph.D. Student of Accounting Islamic Azad University, Sciences and Researches Branch, Tehran .( m.heidar024@gmail.com)
2- Department of Accounting, Science and research branch, Islamic Azad University, Tehran, Iran, (corresponding author) , nikomaram@srbiau.ac.ir
Abstract:   (5257 Views)
Thinking styles have an influence on information processing, judgment, and decision-making. Therefore, the purpose of this study is to evaluate the effect of thinking styles on the professional skepticism.Thinking styles include the legislator, the executive, the judge, the general, the partial, the introspective, the extroverted, the conservative and the free thinking.The statistical population of the study consisted of 455 auditors working in public and private sectors in 2017 who were selected by random sampling method. The research method is descriptive-scrolling and the tools used in the research are standard questionnaires. For statistical analysis of data and testing of hypotheses, structural equation modeling has been used with the help of Lisrel software. The results of the analysis and the findings indicate that the legislator's thinking style has a significant and negative effect on the professional skepticism, and also according to the hypotheses test, modes of executive, judge, introspective, extroverted and free-thinking styles has a meaningful and positive effect on professional skepticism, Also, there are no meaningful relationships between three general, partial, and conservative thinking styles with professional skepticism.
Keywords: professional skepticism, thinking style, audit, private sector, public sector
Full-Text [PDF 325 kb]   (1839 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/12/3 | Accepted: 2018/02/15 | Published: 2018/09/7
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Heidar M, Nikomaram H. • Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government). aapc 2018; 3 (5) :151-185
URL: http://aapc.khu.ac.ir/article-1-497-en.html


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Volume 3, Issue 5 (9-2018) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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