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:: Volume 6, Issue 11 (8-2021) ::
aapc 2021, 6(11): 123-158 Back to browse issues page
The Impact of Cognitive Learning Strategies on The Auditor's Neutrality (A Test of self-regulatory Learning Strategies Theory)
Reza Nemati koshteli
Assistant Professor, Department of Accounting, islamshahr Branch, Islamic Azad University, islamshahr, Iran , nematikoshteli20@yahoo.com
Abstract:   (4491 Views)
Cognitive learning strategies are an integrated and engaging approach that helps individuals acquire the skills to select, set goals, replace Strategies, and function effectively through psychological activities. The purpose of t‍‍‍his study was to investigate the effect of cognitive learning strategies using Pi‍‍‍ntrich and DeG‍‍‍‍‍root self-regulated learn‍‍‍ing strategies on the Auditor's neutrality. Learning Strategies in this way include rehearsal learning strategies, Elaboration, organization, planning, Monitoring, and Regulating. The statistical sample of the research consisted of 521 auditors working in the auditing institutes of the Iranian Society of Certified Auditors and the audit organization located in the geographical area of Tehran in 2020 and were selected by a simple random sampli‍‍‍ng me‍‍‍‍‍‍thod. A desc‍‍‍ripti‍‍‍‍ve Su‍‍‍rve‍‍‍y m‍‍‍eth‍‍‍od a‍‍‍nd a sta‍‍‍ndard Questionnaire inst‍‍‍‍rum‍‍‍‍ent have been used in this research. Also, research hyp‍‍‍otheses we‍‍re-tes‍‍‍ted by mo‍‍‍‍‍‍deling struct‍‍‍ural equatio‍‍‍‍ns u‍‍‍‍sing PLS so‍‍‍‍‍‍ftware. Research findings show that cognitive learning strategies have a positive and significant effect on auditor neutrality. Also, cognitive learning strategies of Rehearsal and Elaboration, planning, Regulating, organization, and Monitoring have the greatest impact on the auditor's neutrality variable, respectively. The results of this research can lead to the expansion of topics related to decision making and judgment in auditing and finally to improve audit quality
Keywords: Auditor Judgment, Neutrality, Cognitive Learning Strategies, Pintrich, and DeGroot Method.
Full-Text [PDF 529 kb]   (507 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/01/10 | Accepted: 2021/03/18 | Published: 2021/08/23
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nemati koshteli R. The Impact of Cognitive Learning Strategies on The Auditor's Neutrality (A Test of self-regulatory Learning Strategies Theory). aapc 2021; 6 (11) :123-158
URL: http://aapc.khu.ac.ir/article-1-942-en.html


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Volume 6, Issue 11 (8-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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