The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them

Hasas Yaganeh, Yahya; Amouzad, Shahram

doi:10.22054/qjma.2020.28906.1748

Document Type : Research Paper

Authors

¹ Professor of Accounting, Allameh Tabatabaei University, Tehran, Iran

² Master of Acconting , Allameh Tabataba'i Tehran,Iran

https://doi.org/10.22054/qjma.2020.28906.1748

Abstract

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.

Keywords

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Empirical Studies in Financial Accounting

The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them

References

References

Volume 17, Issue 67
October 2020
Pages 1-26

The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them

References

References

Volume 17, Issue 67October 2020Pages 1-26

Volume 17, Issue 67
October 2020
Pages 1-26