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journal of Value & Behavioral Accounting 2021, 6(11): 159-186 Back to browse issues page
Model of Mind Mapping to Compilation of Audit Report
Alireza Leissi1, Aliakbar Nonahal nahr 2, Heydar Mohammadzadeh Salteh3, Mahdi Zeynali4
1- PhD Candidate of Azad University of Marand Unit, Marnd, Iran (alirezaleissi@gmail.com)
2- Assistant Professor, Accounting Department, Bostanabad Azad University, Bostanabad,Iran(Corresponding Author) , anonahal@gmail.com
3- Associate Professor; Azad University of Marand Unit, Marnd, Iran (salteh2008@gmail.com)
4- Assistant Professor, Accounting Department, Tabriz Azad University, Tabriz,Iran (dr.zeynali@gmail.com)
Abstract:   (1242 Views)
Auditing is a judgmental process that requires the professional judgments of auditors in both the performance and reporting stages. Psychological theories (dual code theory and load theory) state that visual information can make better judgments and decisions than its linear functions (states) by stimulating the nonlinear functions of the human brain. Thus, in the present study, the mental mapping model based on the above-mentioned psychological theories has been analyze to compile the audit report using statistical tests such as binomial test, t-test, Kolmogorov test and Friedman test. In order to design a mind mapping model, 53 independent auditors and academic experts were surveyed in 2020 to first extract data related to the main factors influencing reporting and then to use it to develop and design a mind mapping model. The model of mind map extracted and compiled in the present study can be use as an effective tool in compiling the auditor's report as a desirable and reliable adjustment of the audit report.
Keywords: Professional Judgment, Cognitive load theory, Dual-Coding theory, Mind Mapping, Linear and Nonlinear Brain Functions, Nonlinear Judgments.
Full-Text [PDF 304 kb]   (85 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/03/10 | Accepted: 2021/05/23 | Published: 2021/08/23
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leissi A, nonahal nahr A, Mohammadzadeh Salteh H, Zeynali M. Model of Mind Mapping to Compilation of Audit Report. journal of Value & Behavioral Accounting. 2021; 6 (11) :159-186
URL: http://aapc.khu.ac.ir/article-1-963-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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