Shiraz University Journal of Accounting Advances 2008-9988 17 1 2025 09 22 The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing 381 423 8266 10.22099/jaa.2025.52778.2494 FA Bahman Qaderi Ph.D. Student, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran. Bahman Banimahd Professor, Department of Accounting, Faculty of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran. Fraydoon Rahnamay Roodposhti Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran. Journal Article 2025 03 20 This study investigates the effect of proactive career behavior and job satisfaction on auditors’ professional skepticism within Iran’s private auditing sector. The statistical population consisted of auditors employed in private sector auditing firms that are members of the Iranian Association of Certified Public Accountants (IACPA). The sample included 228 auditors from IACPA-member firms in 2024. The research hypotheses were tested using Partial Least Squares (PLS) Structural Equation Modeling. Results indicate that proactive career behavior positively affects professional skepticism and job satisfaction. However, job satisfaction does not affect professional skepticism or mediate the relationship between proactive career behavior and professional skepticism. Audit firms should foster proactive behaviors to enhance skepticism and audit quality. This study investigates the effect of proactive career behavior and job satisfaction on auditors’ professional skepticism within Iran’s private auditing sector. The statistical population consisted of auditors employed in private sector auditing firms that are members of the Iranian Association of Certified Public Accountants (IACPA). The sample included 228 auditors from IACPA-member firms in 2024. The research hypotheses were tested using Partial Least Squares (PLS) Structural Equation Modeling. Results indicate that proactive career behavior positively affects professional skepticism and job satisfaction. However, job satisfaction does not affect professional skepticism or mediate the relationship between proactive career behavior and professional skepticism. Audit firms should foster proactive behaviors to enhance skepticism and audit quality. https://jaa.shirazu.ac.ir/article_8266_74d82f43f62a5853c8b55e003eb6c43a.pdf