Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining

Objective: The purpose of this study is to examine the effect of auditor's professional skepticism, PS, on the assessment of fraud risk, considering the moderator effect of communication skills and social undermining among 445 auditors working in public and private audit institutions in Tehran...

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Autores principales:	Seyyed Hossein Hosseini, Bahman Banimahd, Zahra Safari
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	professional skepticism fraud risk assessment communication skills social undermining Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/be06b60b16f84ccc980b42c5057eea9f
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spelling	oai:doaj.org-article:be06b60b16f84ccc980b42c5057eea9f2021-11-04T19:56:10ZExamining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining2008-89142476-292X10.22103/jak.2020.14079.2985https://doaj.org/article/be06b60b16f84ccc980b42c5057eea9f2020-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2514_2bcb1ada65111e63c522af1c870b4014.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: The purpose of this study is to examine the effect of auditor's professional skepticism, PS, on the assessment of fraud risk, considering the moderator effect of communication skills and social undermining among 445 auditors working in public and private audit institutions in Tehran province. Method: This study is applied research in terms of the purpose, and a descriptive-survey type, using data from the year 2017. We examined the hypotheses in the forecasting model of relationships, and determined the moderator effect of communication skills and social undermining factors on the relationship between auditor's PS and fraud risk assessment, using the inferential statistics. The data was collected from a questionnaire and analyzed by a structural equation system using Amos software. Results: Findings showed that only two factors of six of the PS, including questioning mind and judgment suspension, have significant relationships with fraud risk assessment. Communication skill has positive and significant moderator effects on three indicators of the PS in fraud risk assessment, namely knowledge search, judgment suspension, and self-confidence. Also, findings indicated that social undermining has negative and significant moderator effects on the three indicators of the PS in fraud risk assessment. Conclusion: Because auditors' behavioral and ethical characteristics are effective in applying professional skepticism and fraud risk assessment, it is important to pay more attention to auditors' behavioral and ethical dimensions in the work environment.Seyyed Hossein HosseiniBahman BanimahdZahra SafariShahid Bahonar University of Kermanarticleprofessional skepticismfraud risk assessmentcommunication skillssocial underminingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 11, Iss 2, Pp 71-105 (2020)
institution	DOAJ
collection	DOAJ
language	FA
topic	professional skepticism fraud risk assessment communication skills social undermining Accounting. Bookkeeping HF5601-5689
spellingShingle	professional skepticism fraud risk assessment communication skills social undermining Accounting. Bookkeeping HF5601-5689 Seyyed Hossein Hosseini Bahman Banimahd Zahra Safari Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining
description	Objective: The purpose of this study is to examine the effect of auditor's professional skepticism, PS, on the assessment of fraud risk, considering the moderator effect of communication skills and social undermining among 445 auditors working in public and private audit institutions in Tehran province. Method: This study is applied research in terms of the purpose, and a descriptive-survey type, using data from the year 2017. We examined the hypotheses in the forecasting model of relationships, and determined the moderator effect of communication skills and social undermining factors on the relationship between auditor's PS and fraud risk assessment, using the inferential statistics. The data was collected from a questionnaire and analyzed by a structural equation system using Amos software. Results: Findings showed that only two factors of six of the PS, including questioning mind and judgment suspension, have significant relationships with fraud risk assessment. Communication skill has positive and significant moderator effects on three indicators of the PS in fraud risk assessment, namely knowledge search, judgment suspension, and self-confidence. Also, findings indicated that social undermining has negative and significant moderator effects on the three indicators of the PS in fraud risk assessment. Conclusion: Because auditors' behavioral and ethical characteristics are effective in applying professional skepticism and fraud risk assessment, it is important to pay more attention to auditors' behavioral and ethical dimensions in the work environment.
format	article
author	Seyyed Hossein Hosseini Bahman Banimahd Zahra Safari
author_facet	Seyyed Hossein Hosseini Bahman Banimahd Zahra Safari
author_sort	Seyyed Hossein Hosseini
title	Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining
title_short	Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining
title_full	Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining
title_fullStr	Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining
title_full_unstemmed	Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining
title_sort	examining the effect of auditor's professional skepticism on fraud risk assessment, considering moderator effect of communication skill and social undermining
publisher	Shahid Bahonar University of Kerman
publishDate	2020
url	https://doaj.org/article/be06b60b16f84ccc980b42c5057eea9f
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Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining

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