Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach

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FATHEE ZAHRA; BAHAR MOGHADDAM MEHDI; POURHEIDARI OMID

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2021 | Volume:18 | Issue:69 Page(s): 18-24

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Title

Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach

Author(s)

FATHEE ZAHRA | BAHAR MOGHADDAM MEHDI | POURHEIDARI OMID

Keywords

Philosophical Mindset

Time Budget Pressure

Comprehensiveness

Reflection

Flexibility and Professional Judgment of Auditors

Abstract

Auditors use professional judgment throughout the audit process. If the auditor's philosophical thinking has the comprehensiveness, reflection, and flexibility, it will lead to more professional judgment. Also, due to the increasing attention paid by audit firms to timing budgets as a measure of efficiency, their difficulties in measuring audit quality have exacerbated the potential conflict between control costs and access to high quality audits. The purpose of this study is to investigate the effect of auditor's philosophical mentality on the auditor's professional judgment as well as the effect of time budget pressure on auditor's professional judgment and the effect of time budget pressure on the relationship between auditor's philosophical mentality and auditor's professional judgment. The research method was descriptive-survey and data were collected from a questionnaire distributed among auditors of auditing organization and auditing institutes member of CAA including all audit partners, managers and supervisors. The results showed that there is a positive and significant relationship between the three dimensions of philosophical mentality and professional judgment in the auditing firms of the member of the Iranian Society of Certified Public Accountants. Due to increased budgetary pressure, non-professional behavior is also more likely to occur. Thus, the mentality of completing the work due to budgetary pressures precludes auditors from applying the optimal philosophical mindset, and this may cause the auditor to judge superficially.

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APA: Copy

FATHEE, ZAHRA, BAHAR MOGHADDAM, MEHDI, & POURHEIDARI, OMID. (2021). Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 18(69 ), 18-24. SID. https://sid.ir/paper/982503/en

Vancouver: Copy

FATHEE ZAHRA, BAHAR MOGHADDAM MEHDI, POURHEIDARI OMID. Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2021;18(69 ):18-24. Available from: https://sid.ir/paper/982503/en

IEEE: Copy

ZAHRA FATHEE, MEHDI BAHAR MOGHADDAM, and OMID POURHEIDARI, “Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 18, no. 69 , pp. 18–24, 2021, [Online]. Available: https://sid.ir/paper/982503/en

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