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Investigation the role of theory of mind on professional skepticism and itˈs moderating effect on the relationship between professional skepticism and audit quality in Supreme Audit Court of Iran.
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Seyyed Amin Hadiyan   , Mohammad Ali Aghayi * , Maryam Esmailinasab |
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Abstract: (306 Views) |
Theory of mind is a topic in cognitive neuroscience. The main purpose of the research is to investigate the role of theory of mind on level of professional skepticism and also as on the relationship between professional skepticism and quality of auditing in supreme audit court of Iran as moderating role. Data collection and final result, inductively and through Hartt's (2013) professional doubt questionnaires, Baron-Cohen's mind reading (2001), Davis' interpersonal reactions (1983) and audit quality Nechel et al. (2013) has been done. The reliability of the questionnaire was checked through Cronbach's alpha. The combined reliability and the value of the extracted variance, its test and validity have also been tested by comparing the mean square root of the extracted variance of each variable with the correlation of that variable with other variables. Findings using the analysis of the responses of 330 auditors of the supreme audit court of Iran in 1401 and using the structural equation modeling method show that there is a positive and significant relationship between the theory of mind and the levels of professional skepticism of the auditors of the auditors of the Supreme Audit Court of Iran and also that the theory of mind improves the relationship between professional skepticism and audit quality in the Supreme Audit Court of Iran. .
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| Keywords: Cognitive Neuroscience, Auditor's Professional Skepticism, Theory of Mind, Audit Quality |
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Full-Text [PDF 1545 kb]
(120 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2024/01/1 | Accepted: 2024/01/20 | Published: 2024/11/29
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