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Assessing the Difference between the Professional Identity of Auditors and Tolerance with the Client in Auditing by Social Identity Theory
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Zamanianfar Leila *   , Akram Mobaraki |
| Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Tehran, Iran |
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Abstract: (504 Views) |
It has always been one of the goals of the audit profession, raising the level of credibility and identity of auditing, and developing a specialized nature based on ethical and independent criteria with respect to social responsibility. However, due to the lack of strong regulatory standards and there are individual differences in auditing, always professional principles are skeptical. Professional identity is considered as a psychological characteristic, which can vary, depending on the auditors' perceptions and circumstances, to the extent that challenges the professional principles of the audit. The Purpose of this Research is Assessing the difference between the professional identity of auditors and tolerance with the client in auditing by Social Identity Theory. In this research, firstly, by means of the income criterion of the audit institutions, they were divided into two large and small groups based on the average, and then 284 people were selected as the sample size through the Cochran formula. To test the hypothesis of the research, we used Kolmogorov-Smirnov test, Analysis of variance (ANOVA) and Bonferoni test. The results of the research showed that the professional identity of the auditors in the small firms has a positive and significant relationship negative with the quality of audit, with directional judgments and flexibility with the client has a positive and significant relationship. This means that the professional identity of the auditors in terms of the social identity theory in the smaller audit firms, due to the approach of the clerk to audit their financial statements, causes their professional identity to be affected, leading to a decrease in the nature Professional Audit.
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Article number: 6 |
| Keywords: Auditors' Identification, Social Identification Theory, Tolerance with the Client in Auditing |
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Full-Text [PDF 650 kb]
(63 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2022/06/21 | Accepted: 2023/01/7 | Published: 2023/12/22
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