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:: Volume 4, Issue 7 (9-2019) ::
aapc 2019, 4(7): 103-134 Back to browse issues page
Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes
Seyyed Hossein Hosseini 1, Mehran Zakariyaei2
1- Assistant Professor of Accounting Department ,Karaj Branch, Islamic Azad University, Alborz, Iran. (corresponding author) , h.hoseiny@yahoo.com
2- MSc. Student of Accounting, Karaj Branch, Islamic Azad University, Alborz, Iran auditor.zm@gmail.com
Abstract:   (3753 Views)
  This study examines the impact of auditor perspectives of professional skepticism (i.e., the neutral perspective and the presumptive doubt perspective) on critical job outcomes within the audit profession. It focuses on audit field and probability of tension occurance. In this situation, supervisor support must have affect on their turnover intemsion, based on skeptical traits of auditors. By using a sample of 257 auditors and asking them to fill Cohen's (2017) questionnaire. In terms of the aim, this study is considered as an applied research. Results showed that the neutral and presumptive doubt perspectives of professional skepticism have a positive and negative effect on partner and organizational support, respectively. Also, levels of perceived partner support mekes higher levels of organizational citizenship behaviors, and have a negative effect on the career trajectory of audit professionals (e.g., higher turnover intentions).
Keywords: Professional Skepticism Perspectives, Perceived Partner Support, Perceived Organizational Support, Individual Organizational Behavior, Turnover Intention
Full-Text [PDF 388 kb]   (1079 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/10/16 | Accepted: 2018/12/22 | Published: 2019/09/15
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Hosseini S H, Zakariyaei M. Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes. aapc 2019; 4 (7) :103-134
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Volume 4, Issue 7 (9-2019) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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