Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable

Document Type : Research Paper

Authors

1 Ph.D. Student of Accounting, Karaj Branch, Islamic Azad University, karaj, Iran

2 Assistant Professor of Accounting, Karaj Branch, Islamic Azad University, karaj, Iran

3 Associate Professor of Accounting, Karaj Branch, Islamic Azad University, karaj, Iran

10.22099/jaa.2024.48267.2367

Abstract

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.

Keywords

Main Subjects

Journal of Accounting Advances
Volume 15, Issue 2
November 2023

Files

History

  • Receive Date: 03 September 2023
  • Revise Date: 09 March 2024
  • Accept Date: 10 March 2024

Share

How to cite

Statistics