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:: Volume 5, Issue 9 (8-2020) ::
2020, 5(9): 35-53 Back to browse issues page
Individual moods and Auditor’s Professional Skepticism
Korosh Amani Korosh1, Hashem Nikoumaram 2, Bahman Banimahd Bahman3
1- Ph.D Student of Accounting , Department of Accounting, Islamic Azad University, Tehran Science and Research Branch , Tehran(kouroshamani@yahoo.com)
2- Professor of Accounting , Department of Accounting, Islamic Azad University, Tehran Science and Research Branch ,Tehran(Corresponding Author) , h-nikoumaram@srbiau.ac.ir
3- Associate Professor of Accounting , Department of Accounting, Islamic Azad University, Karaj Branch, Karaj,(dr.banimahd@gmail.com)
Abstract:   (4534 Views)
 Professional skepticism is a basic concept in audit decision-making and judgment and a lack of it may decrease audit quality. Recently, the subject of professional skepticism has been noticed by the audit scholars.  Recent empirical studies have showed that auditor’s judgment and decision making would rise from behavioral and recognition subjects.  Hence, the aim of this paper is to study the effect of positive and negative moods on auditor’s professional skepticism as an element of the auditor’s judgment and decision making. This research is functional from study objective point of view and is a survey from methodology point of view.   The theoretical framework and literature review is collected through archival approach. Data collection is based on questionnaire.  The statistical sample are 107 auditors who are working in audit firms and time of research conduct is 2017.  We use multiple regression to analysis of the research data.  
The result of this study show that, there is a positive and significant relationship between the positive mood and professional skepticism. Also the relationship between negative mood and professional is negative and significant.
Keywords: Professional Skepticism, Judgment and Decision Making and Positive and Negative Mood
Full-Text [PDF 191 kb]   (275 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/11/30 | Accepted: 2018/01/30 | Published: 2020/08/22
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amani K, Nikoumaram H, banimahd B. Individual moods and Auditor’s Professional Skepticism. Valued and Behavioral Accountings Achievements. 2020; 5 (9) :35-53
URL: http://aapc.khu.ac.ir/article-1-309-en.html

Volume 5, Issue 9 (8-2020) Back to browse issues page
فصلنامه دستاوردهای حسابداری ارزشی و رفتاری Valued and Behavioral Accountings Achievements
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