Assistant Professor, Department of Accounting, islamshahr Branch, Islamic Azad University, islamshahr, Iran.
Abstract: (1016 Views)
The purpose of this study is to investigate the effect of Kirton's cognitive learning strategies on auditor neutrality. The statistical sample of the study includes 517 auditors working in auditing firms and auditing firms that are members of the Iranian Society of Certified Public Accountants. The descriptive survey method and the standard questionnaire instrument have been used in this research. The research hypotheses were also tested by modeling structural equations using LISREL software. The results show that the adaptor's cognitive learning strategy has a negative and significant relationship with the auditor's neutrality and the innovator's cognitive learning strategy has a positive and significant relationship with the auditor's neutrality. Therefore, auditors' cognitive learning strategies affect their neutrality. Therefore, the innovator and adaptor cognitive learning strategies have the greatest impact on the auditor's neutrality, respectively. The results can help the country's auditing firms in recruiting new auditors, the type of auditors' cognitive learning strategy to improve the quality of auditing by improving their professional judgment. Therefore, the results of this study can introduce the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in auditing.