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The effective components of the auditor's market focus and the auditor's decision-making style with an emphasis on the role of professional doubt
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Behzad Mozaffari   , Saeed Jabarzadeh Kangerloi * , Jamal Bahri , Asgar Pakmaram |
| Islamic Azad University, Urmia branch |
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Abstract: (125 Views) |
The structure of the market, the creation of different trends, such as the concentration in the audit market, also shows the extent of the distribution of the companies' power in the market and affects the competition. The purpose of this research is to present the decentralization model of the audit market with an emphasis on the decision-making style of auditors. The research hypotheses were analyzed using the structural equation modeling method using Smart PLS software. According to the purpose of the research, the statistical community, auditors working in the audit organization and audit institutions, members of the Iranian public accountants society, are considered. The results of the research in the form of the first hypothesis of the research showed that the effective factors of the auditor's market focus (the public mentality of the auditor, competitiveness, quality of supervisory institutions) have a positive and significant relationship with the auditor's decision-making style (information-oriented decision-making style). Also, the results of the research showed that there is a positive and significant relationship between the effective factors of decentralization of the auditor market (auditor mentality, competitiveness, quality of supervisory institutions) and the auditor's decision-making style (concept-oriented decision-making style), which was confirmed. has said The audit market environment refers to a series of individual expectations and society's expectations and beliefs about the auditor and his role in reviewing the financial performance of the owners, which can improve the auditor's performance, and on the contrary, if these expectations are reversed and the perception of the auditor's abilities is not optimal, The auditor's performance decreases and this can directly affect the quality of the auditors' comments.
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Article number: 16 |
| Keywords: audit market focus, auditor decision-making style, professional skepticism |
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Full-Text [PDF 1057 kb]
(55 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/10/25 | Accepted: 2023/12/23 | Published: 2024/01/10
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