Document Type : Research Paper
Authors
1 Professor of Accounting in department of management and Accounting Shiraz university
2 Ph.D. student in accounting , Shiraz university, Shiraz, Iran.
3 Ph.D. student in accounting, Shiraz university, Shiraz, Iran.
Abstract
Mental accounting characteristics, such as how financial resources are mentally classified, can influence auditors' judgments and decision-making processes. By understanding these cognitive biases, auditors can identify potential risks and adjust their approach to improve audit quality. Therefore, the purpose of this research is to investigate the effect of mental accounting on audit quality, to clarify the behavioral biases and challenges faced by auditors. The tool used in this type of research is a questionnaire. The statistical population of this research is made up of partners, managers, and certified accountants in the employment of audit institutions that are members of the Certified Accountant Society of Iran, which according to the website of the Certified Accountant Society of Iran in 1402 were equal to 416 people, although in the end 203 questionnaires It was tested. The results of the research show that mental accounting has an effect on the auditor's judgment, the ratio of partners' working time to the total work time in the audit budget, and the process of performance defense costs in lawsuits, but it has no effect on the auditor's independence. Finally, by measuring the audit quality measurement variables according to the results obtained from the research, it was determined that mental accounting has an effect on the audit quality. According to the results of the research, it is possible to help the auditors to do their work with better quality by increasing the awareness of the auditors regarding this theory and its effects on the audit process.
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