Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes

Authors
Seyyed Hossein Hosseini 1
Mehran Zakariyaei 2
1 Assistant Professor of Accounting Department ,Karaj Branch, Islamic Azad University, Alborz, Iran. (corresponding author)
2 MSc. Student of Accounting, Karaj Branch, Islamic Azad University, Alborz, Iran auditor.zm@gmail.com
10.29252/aapc.4.7.103
Abstract
This study examines the impact of auditor perspectives of professional skepticism (i.e., the neutral perspective and the presumptive doubt perspective) on critical job outcomes within the audit profession. It focuses on audit field and probability of tension occurance. In this situation, supervisor support must have affect on their turnover intemsion, based on skeptical traits of auditors. By using a sample of 257 auditors and asking them to fill Cohen's (2017) questionnaire. In terms of the aim, this study is considered as an applied research. Results showed that the neutral and presumptive doubt perspectives of professional skepticism have a positive and negative effect on partner and organizational support, respectively. Also, levels of perceived partner support mekes higher levels of organizational citizenship behaviors, and have a negative effect on the career trajectory of audit professionals (e.g., higher turnover intentions).
Keywords
Professional Skepticism Perspectives
Perceived Partner Support
Perceived organizational support
Individual Organizational Behavior
Turnover Intention
Aoyagi WM, Cox HR, McGuire TR. 2008. Organizational citizenship behavior in sport: Relationship with leadership, team cohesion, and athletic satisfaction. Journal of Applied Sport Psychology, 20:25-41
اسمعیلی، محمد.(1397)، تبیین رابطه حمایت سازمانی ادراک شده و رفتار شهروندی سازمانی، مجله نخبگان علوم و مهندسی، جلد 3، شماره 1، صص 1-12.
Bamber, E, & Iyer, V. 2007. Auditors' identification with their clients and its effects on Auditing: A Journal Practice, 26:1-24.
حاجیها، زهره؛ گودرزی ، احمد؛ فتاحی، زهرا.(1392)، ارتباط ویژگی‌های تردید حرفه‌ای حسابرسان و قضاوت و تصمیم‌گیری آن‌ها، حسابداری مدیریت، سال ششم، شماره 19، صص 43-59.
Bell, S.J., and Menguc, B. 2002. The employee organization relationship, organizational citizenship behaviors, and superior service qulity. Journal of retailing, 78: 131-146.
حسینی، سید حسین؛ نیکومرام، هاشم؛ رضایی، علی اکبر.(1394)، تبیین مؤلفه‌های تأثیرگذار بر تردید حرفه‌ای حسابرسان با تکیه بر ابعاد فردی، حسابداری مدیریت، سال هشتم، شماره 25، صص 13-27.
Bell, T. B., M. E. Peecher, and Solomon, I. 2005. The 21st century public company audit: conceptual elements of KPMG’s global audit methodology. New York: KPMG LLP.
دریایی، عباسعلی؛ عزیزی، اکرم.(1397)، رابطه اخلاق، تجربه و صلاحیت حرفه ای حسابرسان با کیفیت حسابرسی (با توجه به نقش تعدیل کننده شک و تردید حرفه ای)، دانش حسابداری مالی، دوره 5، شماره 16، صص 79-99.
Borman, Walter C., Louise, A. Penner, and Tammy D. Allen Stephan J. Motowidlo. 2008. Personality Predictors of Citizenship Performance, International Journal of Selection and Assessment banner, pp. 52-69.
رامین مهر، حمید؛ و پروانه چارستاد . (1394). روش تحقیق کمی با کاربرد مدلسازی معادلات ساختاری (نرم افزار لیزرل)، انتشارات ترمه، چاپ دوم.
Boyle, D.M. and Carpenter, B.W. 2014. Demonstrating professional skepticism, The CPA Journal, 85(3):31-35.
رضایی، نرگس؛ بنی مهد، بهمن؛ حسینی، سیدحسین.(1397)، تأثیر هویت سازمانی و حرفه ای بر تردید حرفه ای حسابرس مستقل، دانش حسابرسی، سال هجدهم، شماره 71، صص175-199.
Brazel, J. F., Jackson, S. B., Schaefer, T. J., and Stewart, B. W. 2016. The outcome effect and professional skepticism. The Accounting Review, 91:1577-1599.
رویایی، رمضانعلی؛ یعقوب نژاد، احمد؛ آذین فر، کاوه.(1393)، ارتباط بین تردید حرفه‌ای و قضاوت حرفه‌ای حسابرسان مستقل، پژوهش‌های حسابداری مالی و حسابرسی، سال ششم، شماره 22، صص 67-95.
Carpenter, T. D., and Reimers, J. L. 2013. Professional skepticism: The effects of a partner's influence and the level of fraud indicators on auditors' fraud judgments and actions. Behavioral Research in Accounting, 25:45-69.
زهرابی، مهدی.(1393)، تأثیر تردید حرفه‌ای بر کیفیت حسابرسی، مجله حسابرس، شماره 70، صص 100-106.
Chen Z, Eisenberger R, Johnson KM, Sucharski IL, Aselage J. 2009. Perceived organizational support and extra- role performance: Which leads to which? Journal of Social Psychology,149(1):119-24.
صنوبری، محمد. 1387. رفتار شهروندی سازمانی، دوماهنامه توسعه انسانی پلیس، سال پنجم، شماره 16، صص 75-60.
Cohen, J. R., Dalton, D. W. and Harp, N. L. 2017. Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes, Accounting, Organizations and Society, 62:1-20.
گنجی، حمیدرضا و احمدی، ریحانه.(1396)، به سوی چارچوب نظری تردید حرفه‌ای در حسابرسی، دو ماهنامه حسابرسان داخلی، دوره 3، شماره 4 و 5، صص 13-30.
Cohen, J., Trompeter, G. and Westermann, K.D. 2014. Professional skepticism in practice: an examination of the influence of accountability on professional skepticism. University of central Florida, 1-46.
محمدی، داریوش. 1395. بررسی تأثیر پیگمالیون در رفتار شهروندی و سلامت سازمانی در اداره کل فنی و حرفه‌ای استان اردبیل، مدیریت شهری، شماره 44، صص 406-395.
Dawley D., Houghton JD., and NS. Bucklew. 2010. Perceived organizational support and turnover intention: the mediating effects of personal sacrifice and job fit., The Journal of Social Psychology, Volume 150, Issue 3.
مرادی، مهدی؛ رستمی، امین؛ و زهره اباذری. (1395). بررسی عوامل موثر بر اعمال رفتارهای ناکارآمد حسابرسان، فصلنامه حسابداری مالی، سال هشتم، شماره 30، صص 64-40.
Deery, S., Rayton, B., Walsh, J. and Kinnie, N. 2016. The Costs of Exhibiting Organizational Citizenship Behavior. Human Resource Management, pp. 32-34.
نیکومرام، هاشم؛ حیدر، مجتبی. (1397). سبکهای تفکر و تردید حرفه ای در حسابرسی(آزمون نظریه خود حکومتی ذهن)، دوفصلنامه حسابداری ارزشی و رفتاری، دوره 3، شماره 5، صص 185-151.
Eisenberger R., et al., 2002. Perceived Supervisor Support: contributions to Perceived Organizational Support and Employee Retention, Journal of Applied Psychology, Vol. 87, No. 3, 565–573.
Hurtt, R. K., Brown-Liburd, H. L., Earley, C. E., and Krishnamoorthy, G. 2013. Research on auditor professional skepticismdliterature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32:45-97.
Hurtt, R. K. 2010. Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory 29 (1): 149-171
Ingham MK. 2008. Citizenship, support, and fit: Exploring the generalizability of these concepts to the occupational domain. PhD Dissertation, Temple University, 1-187.
Jamaluddin,M. 2018. Time Budget Pressure and Turnover Intention with Dysfunctional Accountant Behavior. International Journal of Economics Management and Social Science (IJEMSS), 1: 9-16.
Kline, R. B. 2011. Principles and Practice of Structural Equation Modeling (3rd ed.). New York: The Guilford Press.
Kogan, L. 2004. Mediating effects of affective commitment and perceived organizational support on the relationship between procedural justice and organizational citizenship behavior, PhD Dissertation. Alliant international University.
Litman, J. 2005. Curiosity and the pleasures of learning: Wanting and liking new information. Cognition and Emotion, 19(6): 793-813.
Magner, N., Welker, R. B., and Campbell, T. L. 1996. Testing a model of cognitive budgetary participation -processes in a latent variable structural equations framework. Accounting and Business Research, 27(1), 41-50.
Mardijuwono, A.W., and Subianto, Ch. 2018. Independence, professionalism, professional skepticism: The relation toward the resulted audit quality, Asian Journal of Accounting Research, available on Emerald Insight at: www.emeraldinsight.com/2443-4175.htm
Marwan, S. 2010. Suspending judgment to create value: Suspicion and trust in negotiation. Journal of Wxperimental Social Psychology, 46(3):543-550.
Natale, S, & Ricci, F. 2006. Critical thinking in organisation. Team Performance Management, 12 (7/8): 272-277.
Nelson, M. W. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28:1-34.
Nickell, E. B. 2007. An examination of issues related to professional skepticism in auditing. A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the College of Business Administration at the University of Central Florida Orlando.
Pack S.M. 2005. Antecedents and consequences of perceived organizational support for NCAA athletic administrators. The Ohio state University PhD Dissertation.
Piercy, N.F., Cravens, D.W., Lane, N., and Vorhies, D.W. 2006. Driving organizational citizenship behaviors and salesperson in role behavior performance: the role of management control and perceived organizational support.Academy of Marketing Science, 34(2):244-262.
Quadackers, L., Groot, T., and Wright, A. 2009. Auditors Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions, Social Science Research Network, 50-70.
Quadackers, L., Groot, T., and Wright, A. 2014. Auditors' professional skepticism: Neutrality versus presumptive doubt. Contemporary Accounting Research, 31:639-657.
Rocha C. 2008. Percevied organizational support and employee performance: The mediating role of organizational commitment and organizational citizenship behavior, NASSM.Po, 3:301-319
Rodgers, W., Mubako, G.N., and Hall, L. 2017. Knowledge management: The effect of knowledge transfer on professional skepticism in audit engagement planning, Computers in Human Behavior, 70:564-574.
Rotter, J. B. 1967. A new scale for the measurement of interpersonal trust. Journal of Personality, 35, 651e665.
Rotter, J. B. 1980. Interpersonal trust, trustworthiness, and gullibility. American Psychologist, 35, 1e7.
Value and Behavioral Accounting
Volume 4, Issue 7
Summer 2019
Pages 103-134