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The adjusting role of auditor’s firm type in relationship between accounting standards setting approaches and psychological characteristics of auditor
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Amir Sarvestani *   , Asma Modayemzadeh |
| Technical and Vocational University |
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Abstract: (505 Views) |
| Abstract: The importance of accounting standards setting approaches (principle-based approach and rule-based approach) has become increasingly apparent since the recent major frauds of the past two decades. The present study examines the moderating role of the auditor firm's type in relation between the accounting standards setting approaches and psychological characteristics of auditor. The auditor's psychological characteristics are process accountability and epistemic motivation. In line with the research objectives, a quasi-experimental scenario and 149 members of the Iranian Association of Certified Public Accountants have been used as research subjects. Also, research hypotheses have been tested using structural equation modeling and step-by-step approach. Findings show that, despite the positive and significant impact of principle-based standards on process accountability and epistemic motivation of the auditor, type of auditor’s firm does not have a significant effect on this relationship. In other words, the results have shown that the type (quality) of auditor’s firm does not strengthen or weaken the relationship between the type of accounting standards and psychological characteristics of auditor. Inattention or weakness in the quality control policies of the auditing firm as well as the lack of difference between the quality of the auditing organization and other member of the Iranian Association of Certified Public Accountants can be considered in terms of the probability of the research results. |
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| Keywords: Epistemic Motivation, Process Accountability, Standard Setting Approaches, Quality of Auditor’ Firm |
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Full-Text [PDF 747 kb]
(291 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2021/05/9 | Accepted: 2021/12/26 | Published: 2023/03/1
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