Sayyed Mohsen Madine; Saeid Ali ahmadi; Afsaneh Soroushyar
Abstract
Subject and Purpose of the Paper: One of the most important assessments of auditors is fraud risk assessment. For better evaluation, they should use professional skepticism. Organizational learning can change professional skepticism and fraud risk assessment. The purpose of this study was to investigate ...
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Subject and Purpose of the Paper: One of the most important assessments of auditors is fraud risk assessment. For better evaluation, they should use professional skepticism. Organizational learning can change professional skepticism and fraud risk assessment. The purpose of this study was to investigate the effect of organizational learning on professional skepticism and fraud risk assessment.Research Method: The present study is applied in terms of purpose and survey in terms of data collection. The statistical population was the auditors working in the audit organization and the number of samples was determined by Power analysis method to 186 people and the data were analyzed by structural equation method.Research Findings: Organizational learning has a positive effect on professional skepticism and fraud risk assessment. Also, the effect of experience and membership in the IACPA on the relationship between organizational learning and professional skepticism is positive and significant.Conclusion, Originality and its Contribution to the Knowledge: The results of this study can reveal the role of organizational learning in auditing firms while developing the theoretical literature of research related to professional skepticism and fraud risk assessment. This helps auditors assess the risk of fraud as accurately as possible and improves the quality of the audit.
Reza Hosseini; Naser Izadinia; Sayeed Ali Ali Ahmadi
Abstract
Subject and Purpose of the Article: The purpose of this research is Typology of Psychodynamic perceptual disorder in Quality services of auditors based on Q-Varimax analysis. Research Method: Methodological basis of this research is combined, because through qualitative analysis, first research propositions ...
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Subject and Purpose of the Article: The purpose of this research is Typology of Psychodynamic perceptual disorder in Quality services of auditors based on Q-Varimax analysis. Research Method: Methodological basis of this research is combined, because through qualitative analysis, first research propositions or discourse expressions from similar research texts were theoretically screened and then in the quantitative analysis section through score questionnaires of +5 to -5 in the form of analysis Q Varimax, various species that cause psychodynamic perceptual disturbances in the quality services of auditors were examined. Based on this, it should be said that research is in the category of developmental research in terms of results and descriptive-applied research in terms of purpose. Findings: In this study, 20 auditors of the Court of Audit who had specialized approaches to auditing, both empirically and in terms of the level of technical knowledge, participated. Research Findings: In this study, 22 propositions related to the defects that cause psychodynamic perceptual disturbance were identified through theoretical screening and based on the Q analysis process in 4 types. Conclusion, Originality and its Contribution to the Knowledge: These results indicate that the existence of internal and external causes can cause a person to suffer from psychodynamic perceptual disorders and under these conditions lose the quality functions of their services.
