The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them
Audit firms are subject to market rules, and therefore their profitability depends on the relationship between audit fees and the cost of doing business. The audit market has become highly competitive over the past decades and has grown further behind the current economic crisis. This environment ha...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2020-09-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_11754_12501ac23218f8722a65094b36645b98.pdf |
| _version_ | 1797378271817498624 |
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| author | Yahya Hasas Yaganeh Shahram Amouzad |
| author_facet | Yahya Hasas Yaganeh Shahram Amouzad |
| author_sort | Yahya Hasas Yaganeh |
| collection | DOAJ |
| description | Audit firms are subject to market rules, and therefore their profitability depends on the relationship between audit fees and the cost of doing business. The audit market has become highly competitive over the past decades and has grown further behind the current economic crisis. This environment has led to a lot of pressure on the audited clients, and so the pressure exerted by the clients on auditors has also increased. These pressures appear in agreement with audit fees as well as on the authority of the clerk to overshadow the auditor's judgment. The purpose of this study is to investigate the factors affecting the pressure on auditors and their professional (moral) judgments. Pearson correlation, factor analysis, t-student and analysis of variance were used to test the research hypotheses. The statistical population of the study consisted of all persons employed in the audit firms of the member of the public accountants community with a senior senior auditor rank, and the number of samples was estimated using the Cochran formula of 192 people. The results of the findings showed that the size of the auditor and the auditor's experience are inversely related to the pressures of the auditors and have a direct and significant relationship with their professional judgment. |
| first_indexed | 2024-03-08T20:05:21Z |
| format | Article |
| id | doaj.art-c1423c6dcea842b4a369c8a2a3a1a206 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:21Z |
| publishDate | 2020-09-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-c1423c6dcea842b4a369c8a2a3a1a2062023-12-23T10:37:51ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192020-09-01176712610.22054/qjma.2020.28906.174811754The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on ThemYahya Hasas Yaganeh0Shahram Amouzad1Professor of Accounting, Allameh Tabatabaei University, Tehran, IranMaster of Acconting , Allameh Tabataba'i Tehran,IranAudit firms are subject to market rules, and therefore their profitability depends on the relationship between audit fees and the cost of doing business. The audit market has become highly competitive over the past decades and has grown further behind the current economic crisis. This environment has led to a lot of pressure on the audited clients, and so the pressure exerted by the clients on auditors has also increased. These pressures appear in agreement with audit fees as well as on the authority of the clerk to overshadow the auditor's judgment. The purpose of this study is to investigate the factors affecting the pressure on auditors and their professional (moral) judgments. Pearson correlation, factor analysis, t-student and analysis of variance were used to test the research hypotheses. The statistical population of the study consisted of all persons employed in the audit firms of the member of the public accountants community with a senior senior auditor rank, and the number of samples was estimated using the Cochran formula of 192 people. The results of the findings showed that the size of the auditor and the auditor's experience are inversely related to the pressures of the auditors and have a direct and significant relationship with their professional judgment.https://qjma.atu.ac.ir/article_11754_12501ac23218f8722a65094b36645b98.pdfenterprise sizeauditor's experienceaudit pressureprofessional judgment |
| spellingShingle | Yahya Hasas Yaganeh Shahram Amouzad The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them مطالعات تجربی حسابداری مالی enterprise size auditor's experience audit pressure professional judgment |
| title | The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them |
| title_full | The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them |
| title_fullStr | The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them |
| title_full_unstemmed | The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them |
| title_short | The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them |
| title_sort | factors affecting the professional judgment ethics of auditors and the pressures on them |
| topic | enterprise size auditor's experience audit pressure professional judgment |
| url | https://qjma.atu.ac.ir/article_11754_12501ac23218f8722a65094b36645b98.pdf |
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