The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables

Document Type : Research Paper

Authors

1 Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.

2 Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

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 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.

Keywords

References

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Governmental Accounting
Volume 9, Issue 1 - Serial Number 17
December 2022
Pages 37-76

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History

  • Receive Date: 25 January 2022
  • Revise Date: 26 June 2022
  • Accept Date: 24 February 2022

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