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

Professional skepticism forms the foundation of audit judgments, and auditing standards emphasize that adhering to professional skepticism is mandatory throughout the entire audit process. Therefore, to improve the quality of auditing services, examining the factors influencing professional skepticism is considered an important topic. Based on the results of empirical studies, the factors affecting professional skepticism have been categorized into two groups: individual characteristics and environmental characteristics. In this research, for the first time, the factors affecting auditors’ professional skepticism have been investigated using psychological concepts and from the perspective of a social-cognitive model. 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 employed across all professional levels in 2024. The research hypotheses were tested using the Partial Least Squares (PLS) method. After confirming the acceptable fit of the measurement and structural models of the research, the results indicated that proactive career behavior have a positive and significant effect on professional skepticism and job satisfaction of auditors. In another part of the results, no significant relationship was observed between job satisfaction and professional skepticism of auditors. Therefore, job satisfaction does not mediate the relationship between proactive career behaviors and professional skepticism of auditors.

Keywords

Main Subjects

References

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Journal of Accounting Advances
Volume 17, Issue 1
September 2025
Pages 403-445

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

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