The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing

Document Type : Research Paper

Authors

1 Ph.D. Student, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.

2 Professor, Department of Accounting, Faculty of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.

3 Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.

Abstract

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.

Keywords

Main Subjects

References

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Journal of Accounting Advances
Volume 17, Issue 1
2025
Pages 381-423

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History

  • Receive Date: 20 March 2025
  • Revise Date: 23 July 2025
  • Accept Date: 07 August 2025

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