Investigating the effect of Job job stressors factors on of auditors

Document Type : Original Article

Authors

1 PhD in Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran.

2 PhD in accounting, audit expert, General Audit Department, Shiraz Municipality, Iran

3 Master of Accounting, Payam Noor University- Asalouye International Center, Asalouye, Iran.

Abstract

Professional judgment is the main guiding principle of the audit. The auditor's lack of competence in conducting professional judgments can lead to false decisions that often have a negative impact on the quality of the audit, the client and the beneficiaries concerned with the financial statements. Professional commentary has always been accompanied by inherent constraints, such as auditor's judgment in the process of doing business, and the activities that auditors do to make statements. Affected by professional judgments and decisions. Achieving the quality of professional judgment of auditors involves identifying the factors affecting professional judgment.Achieving the quality of professional judgment of auditors requires identifying the factors influencing professional judgment. The purpose of this study was to investigate the relationship between job stressors and professional judgment of auditors in the audit institutions of the member of the Iranian public accountants community. The research method is descriptive-survey and Data collection was carried out through a questionnaire distributed among auditors of the Audit Organization and the Audit Organizations of the Member of the Association of Official Accountants, including all partners, managers and audit supervisors. To analyze the hypotheses, Spearman correlation coefficient was used with SPSS software. The results of data analysis showed that three dimensions of role, support of colleagues and control on professional judgment of auditors have a positive and significant effect and the four dimensions of time pressure, anxiety, communication and demand have a negative and significant effect on professional judgment of auditors.

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