نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد کرج،دانشگاه آزاد اسلامی، البرز، ایران
2 استادیار گروه حسابداری، واحد کرج،دانشگاه آزاد اسلامی، البرز، ایران
3 دانشیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی،البرز، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract:
Biases can have destructive effects in audit judgment. Framing bias is one of the types of cognitive biases that can affect the quality of audit judgment. The main purpose of the this research is to investigate the effect of Framing and independence on the quality of audit judgment. Also, Professional skepticism has been used as a moderating variable in this research.The statistical population of this research is auditors working in public and private auditing institutions. This research is a type of behavioral research. From the objective point of view, it is practical And in terms of nature and method, it is descriptive-survey.The random statistical sample is 420 people and related to the year 2021. A questionnaire was used to collect data and structural equation system and SPSS were used to analyze the research data. The results of the research show that Framing has a negative and significant effect on the quality of audit judgment, and the effect of independence on the quality of audit judgment is positive and significant. Also, professional skepticism as a moderating variable can moderate the relationship between variables of framing and independence with audit judgment. The importance of the findings of the present study is that, auditors become aware of the negative and destructive effects of framing bias on audit judgment.
کلیدواژه‌ها [English]
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