1
Accounting- faculty member hakim nazami institute of higher education -quchan-iran
2
khorasan
3
gochan
Abstract
This study examines the relationship between independence, professionalism and professional skepticism about audit quality. The present research is applied and in terms of how to collect information, descriptive-survey, based on the model of structural equations. The statistical population of auditors working in Mashhad auditing institutes was selected. The suitability of the proposed model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters using Smart PLS software. The results at the 5% error level showed that there is a significant relationship between independence and audit quality. There is a significant relationship between professionalism and audit quality. There is a significant relationship between professional skepticism and audit quality.
naghshbandi,N. , gaffari,M. and yosefpoor,F. (2020). Investigating the relationship between independence, professionalism and professional skepticism on audit quality. Journal of Accounting and Management Vision, 3(23), 79-98.
MLA
naghshbandi,N. , , gaffari,M. , and yosefpoor,F. . "Investigating the relationship between independence, professionalism and professional skepticism on audit quality", Journal of Accounting and Management Vision, 3, 23, 2020, 79-98.
HARVARD
naghshbandi N., gaffari M., yosefpoor F. (2020). 'Investigating the relationship between independence, professionalism and professional skepticism on audit quality', Journal of Accounting and Management Vision, 3(23), pp. 79-98.
CHICAGO
N. naghshbandi, M. gaffari and F. yosefpoor, "Investigating the relationship between independence, professionalism and professional skepticism on audit quality," Journal of Accounting and Management Vision, 3 23 (2020): 79-98,
VANCOUVER
naghshbandi N., gaffari M., yosefpoor F. Investigating the relationship between independence, professionalism and professional skepticism on audit quality. Journal of Accounting and Management Vision, 2020; 3(23): 79-98.
