INDIVIDUAL DIFFERENCES AND AUDITOR'S PROFESSIONAL JUDGMENT

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SAEIDI GORAGHANI MOSLEM; NASSERI AHMAD

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Journal Paper

Paper Information

Journal: THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES Year:2018 | Volume:9 | Issue:36 Page(s): 111-129

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Information Journal Paper

Title

INDIVIDUAL DIFFERENCES AND AUDITOR'S PROFESSIONAL JUDGMENT

Author(s)

SAEIDI GORAGHANI MOSLEM | NASSERI AHMAD | Issue Writer Certificate

Keywords

INDIVIDUAL CHARACTERISTICSQ2

PROFESSIONAL JUDGMENTQ1

EXPERIENCEQ1

OPTIMISMQ2

SELF- CONFIDENCEQ1

Abstract

This paper investigates to recognize if the auditor's personal characteristics impact his/her professional judgment? This research stands amongst the interdisciplinary accounting-psychology studies. The personal characteristics which are considered in this research are "Optimism", "Self-confidence", "Experience" and "Gender". To collect the data, standard questionnaires were distributed through all auditors working in those auditing firms which are of members of IACPA (Iranian Association of Certified Public Accountants). T-student method and SPSS software are used in analyzing the data. It concludes that all of the considered variables effect on the auditor's personal judgment in Iran.

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APA: Copy

SAEIDI GORAGHANI, MOSLEM, & NASSERI, AHMAD. (2018). INDIVIDUAL DIFFERENCES AND AUDITOR'S PROFESSIONAL JUDGMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(36 ), 111-129. SID. https://sid.ir/paper/198242/en

Vancouver: Copy

SAEIDI GORAGHANI MOSLEM, NASSERI AHMAD. INDIVIDUAL DIFFERENCES AND AUDITOR'S PROFESSIONAL JUDGMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;9(36 ):111-129. Available from: https://sid.ir/paper/198242/en

IEEE: Copy

MOSLEM SAEIDI GORAGHANI, and AHMAD NASSERI, “INDIVIDUAL DIFFERENCES AND AUDITOR'S PROFESSIONAL JUDGMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 36 , pp. 111–129, 2018, [Online]. Available: https://sid.ir/paper/198242/en

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