The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors

Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based standards) in the psychological characteristics of aud...

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Autores principales:	Gholamhossein Mahdavi (Ph.D), Amir Sarvestani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	accounting standards process accountability epistemic motivation audit evidence Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/c26d16e0657e4537bd7a65e1256bbfac
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spelling	oai:doaj.org-article:c26d16e0657e4537bd7a65e1256bbfac2021-11-04T19:53:27ZThe Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors2008-89142476-292X10.22103/jak.2017.10252.2393https://doaj.org/article/c26d16e0657e4537bd7a65e1256bbfac2018-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_1861_0c19a32832af83ad43b27f6bdd884ff4.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XAccounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based standards) in the psychological characteristics of auditors has been investigated, using structural equation modeling, The data collection takes into account an accounting pseudo-experimental scenario that are accounting standards manipulation at two levels, rule-based and principle-based. The results showed that principle-based standards, compared to the rule-based standards, lead to higher levels of epistemic motivation and process accountability for auditors. Also, the results indicated that types of accounting standards have no significant effects on the evidence level requested by auditors, but, the principle-based standards increase the level of evidence indirectly through mediation of process accountability. Another findings showed that the process accountability directly affects the level of evidence requested by auditors. But, the results indicated that epistemic motivation has no significant effect on the request of level of evidence. In general, findings represented positive impacts of principle-based accounting standards on the process accountability and epistemic motivation for auditors. These confirm that principle-based approach should be considered more by standard-setters and policy makers in the fields of accounting and auditing.Gholamhossein Mahdavi (Ph.D)Amir SarvestaniShahid Bahonar University of Kermanarticleaccounting standardsprocess accountabilityepistemic motivationaudit evidenceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 4, Pp 65-92 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	accounting standards process accountability epistemic motivation audit evidence Accounting. Bookkeeping HF5601-5689
spellingShingle	accounting standards process accountability epistemic motivation audit evidence Accounting. Bookkeeping HF5601-5689 Gholamhossein Mahdavi (Ph.D) Amir Sarvestani The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors
description	Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based standards) in the psychological characteristics of auditors has been investigated, using structural equation modeling, The data collection takes into account an accounting pseudo-experimental scenario that are accounting standards manipulation at two levels, rule-based and principle-based. The results showed that principle-based standards, compared to the rule-based standards, lead to higher levels of epistemic motivation and process accountability for auditors. Also, the results indicated that types of accounting standards have no significant effects on the evidence level requested by auditors, but, the principle-based standards increase the level of evidence indirectly through mediation of process accountability. Another findings showed that the process accountability directly affects the level of evidence requested by auditors. But, the results indicated that epistemic motivation has no significant effect on the request of level of evidence. In general, findings represented positive impacts of principle-based accounting standards on the process accountability and epistemic motivation for auditors. These confirm that principle-based approach should be considered more by standard-setters and policy makers in the fields of accounting and auditing.
format	article
author	Gholamhossein Mahdavi (Ph.D) Amir Sarvestani
author_facet	Gholamhossein Mahdavi (Ph.D) Amir Sarvestani
author_sort	Gholamhossein Mahdavi (Ph.D)
title	The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors
title_short	The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors
title_full	The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors
title_fullStr	The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors
title_full_unstemmed	The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors
title_sort	role of accounting standards setting approaches on the psychological characteristics of auditors
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/c26d16e0657e4537bd7a65e1256bbfac
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The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors

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