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Providing a Model for Explaining the Galatia Effect on Auditor's Wise Decision Making
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Mehdi Safari Gerayli *   |
| Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran |
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Abstract: (1297 Views) |
| Entrance to the specialized audit profession requires to making decision and having distinct attributes and properties, which the capability of taking wise decision is one of them. The task of auditors as a specialized profession is opinion about financial statement that in turn to it requires to auditor’s neutrality in decisions. If auditors be independent from clients, in the best possible way, they can decide without neutral and bias. The Purpose of this research is investigating the Galatia Effect on Auditorchr('39')s Wise Decision Making. In this study, which was conducted with the participation of 195 independent auditors, the research tool was a questionnaire and to analyze and fit the research model, the analysis of partial minimum squares was used. The results showed that Galatiachr('39')s effect had a negative effect on the auditorchr('39')s wise decisions. This means that the auditorchr('39')s negative personal views of himself or herself and his or her job and skill skills can severely reduce the auditorchr('39')s decision-making functions To keep the auditor away from the level of wisdom in his decisions. |
Article number: 2 |
| Keywords: Galatia Effect, Auditor's Wise Decision Making, Individual expectations from the audit profession |
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Full-Text [PDF 617 kb]
(829 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/07/13 | Accepted: 2021/10/26 | Published: 2022/05/31
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