الگوی مفهومی تردید حرفه‌ای حسابرسان با استفاده از تحلیل دلفی

References

Anugerah, R., Sari, R.N. & Primadona, E. (2014). Personal Characteristics and Quality of Audit Work: Study on Regional Internal Audit Bodies in Indonesia. International Accounting Business Conference.

Atantri, S. (2020). Kualitas Audit Berdasarkan Skeptisme Profesional dan Fee Audit (Studi Empiris pada Kantor Akuntan Publik Kota Bandung). JSMA (Jurnal Sains Manajemen dan Akuntansi), 12(1), 54-64. https://doi.org/10.37151/jsma.v12i1.49.

Bandura, A. (1986). Social Foundations of Thought and Action: A Social Cognitive Theory. Englewood Cliffs, NJ: Prentice- Hall, Inc.

Bigus, J. (2016). Optimism and auditor liability. Accounting and Business research, 46(6), 577-600.

Citranagari, M.P. (2022). The Effect Of Professional Skepticism, Investigative Auditor’s Experience and Whistle blowing System On Auditor’s Ability In Detecting Fraud. Journal Research of Social Science, Economics, and Management, 1(12). https://doi.org/10.59141/jrssem.v1i12.224.

Cohen, J.R., Dalton, D., & Harp, N.L. (2017). Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting Organizations and Society, 62, 1-20.

Donnelly, A. M., & Donnelly, D. P. (2023). A systematic review of experimental research on accountability in auditing. Behavioral Research in Accounting, 35(2), 37-72.

Ghaseminejad, E., Bani Mahd, B. & Beshkoh, M. (2021). The effect of opportunistic behavior on professional skepticism of independent auditors: a test of personality psychology theory. Accounting Knowledge, 12(1), 69-89. (in Persian)

Gholamrezaei, M. & Hasani, M. (2018). The effect of personality disorders on the professional skepticism of independent auditors. Scientific-Research Journal of Accounting Knowledge, 10(2), 43-76. (in Persian)

Glover, S. M. & Prawitt, D. F. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), 1-10.

Glover, S.M., Prawitt, D.F., Ranzilla, S. Chevalier, R. & Hermann, G. (2011). Elevating Professional Judgment in Auditing and Accounting: The KPMG Professional Judgment Framework.

Gord, A. & Naseri, M. (2018). Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company. Journal of Accounting and Social Interests, 8(3), 101-123. doi: 10.22051/ijar.2017.16015.1312 (in Persian)

Gul, F. A., Wu, D. & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88(6), 1993-2023.

Hajiha, Z., Godarzi, A. & Fatahi, Z. (2012). The relationship between the characteristics of auditors' professional skepticism, their judgment and decision making. Management Accounting Scientific Research Quarterly, 6(19), 43- 59. (in Persian)

Heidar, M. & Nikomaram, H. (2018). Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government). Journal of Value & Behavioral Accounting, 3 (5), 151-185. (in Persian)

Hormazi, Sh., Nikumram, H., Royai, R. & Rahnema Roudpashti, H. (2015). Examining the effect of psychological biases on the auditor's professional doubt. Journal of Experimental Accounting Research, 6(22), 123-148. (in Persian)

Hosseini, S.H., Banimahd, B. & Safari, Z. (2020). Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining. Journal of Accounting Knowledge, 11(2), 71-105. (in Persian)

Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.

Idawati, W. & Gunawan, A. (2015). Effect of competence, independence, and professional skepticism against ability to detect fraud action in audit assignment (Survey on public accounting firm registered in IICPA territory of Jakarta). International Journal of Applied Business and Economic Research, 13(7), 5123–5138.

Indriyani, S. & Hakim, L. (2021). Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud. Jurnal Akuntansi Dan Governance, 1(2), 113. https://doi.org/10.24853/jago.1.2.113-120

Kamyabiniya, Y., Malekian, E. & Javady Nia, A. (2023). Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior. Financial Accounting Knowledge, 10(2), 1-37. doi: 10.30479/jfak.2022.17268.3009 (in Persian)

Karmi, E. & Parvizi, B. (2015). Investigating cognitive biases on auditors' professional judgment. The first accounting and management conference, Sanandaj. Available at:  https://civilica.com/doc/616200

KPMG LLP (KPMG).( 2012). Comment letter on the board’s concept release on auditor.

Kurtz, P. (1992). The New Skepticism: Inquiry and Reliable Knowledge. Buffalo, NY: Prometheus Books.

Nechel, M. (2000). The role of problem representation shifts in auditor decision processes in analytical procedures. Auditing: A Journal of Practice & Theory, 8(2), 1-16.

Nelson, M. W. (2009). A Model and Literature Review of Professional Skepticism in Auditing. A Journal of Practice and Theory, 2(28), 1-34.

Nolder, C. J., & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society, 67, 1-14. http://dx.doi.org/10.2139/ssrn.2524573

Pourbahrami, B., Shojaei, M., Masoumi, M., Mansouri Ahmar, A. & Hosseini Nia, S. (2022). Explaining the role of professional skepticism in the audit background, 7th International and National Conference on Management, Accounting and Law Studies, Tehran, https://civilica.com/doc/15749083. (in Persian)

Pratama, B., Ali Ahmad, Z., Innayah, M. (2019). Obedience pressure, professional ethics, attitude of skepticism and independency towards audit judgment. Journal of Accounting Science, 2, 141-149.

Quadackers, L., Groot, T., & Wright, A. (2014). Auditors’ professional skepticism: Neutrality versus presumptive doubt. Contemporary accounting research, 31(3), 639-657.

Rajab Ali Zadeh, J., Hesarzadeh, R. & Bagher Pour, M. A. (2016). An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor. Accounting and Auditing Review, 23(2), 173-192. doi: 10.22059/acctgrev.2016.58465 (in Persian)

Safikhani, R., Safarzadeh, M. H. & Asna Ashari, H. (2022). A Review of Releaton between Professional Skepticism, Client-Specific Experiences, and Audit Judgments. Journal of Accounting Knowledge, 13(1), 59-82. doi: 10.22103/jak.2021.17535.3485 (in Persian)

Salimi, P., Arabzadeh, M., Alipour, M., Panahian, H. & Safari Gerayli, M. (2024). Providing a framework for auditors' professional skepticism with the approach of the theory of planned behavior. Professional Auditing Research, 4(16), 150-173. doi: 10.22034/jpar.2024.2021240.1279 (in Persian)

Santoso, R. D., Budi Riharjo, I. & Kurnia, K. (2020). Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi. Journal of Accounting Science, 4(2), 36–56. https://doi.org/10.21070/jas.v4i2.559

Sayed Hussin, S. A. H., Iskandar, T. M., Saleh, N. M., Jaffar, R. (2017). Professional Skepticism and Auditors’ Assessment of Misstatement Risks: The Moderating Effect of Experience and Time Budget Pressure. Economics and Sociology, 10(4), 225-250. doi:10.14254/2071-789X.2017/10-4/17.

Shirowzhan, H. & Fakhari, H. (2024). Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors. Accounting and Auditing Review, 31(2), 290-314. doi: 10.22059/acctgrev.2024.371846.1008909 (in Persian)

Sihombing, E., Erlina, Rujiman, & Muda, I. (2019). The effect of forensic accounting, training, experience, work load and professional skeptic on auditor's ability to detect of fraud. International Journal of Scientific and Technology Research, 8(8), 474–480.

Syahril Djaddang, C. A., Lyshandra, S., Wulandjani, H. & Sulistiawarni, E. (2018). The relationship between self-efficacy towards audit quality with individualism culture as mediates: Evidence from Indonesia. International Journal of Social Sciences and Humanities Invention, 5(4), 4577-4583. https://doi.org/10.18535/ijsshi/v5i4.06

Tahriri, A. & Piri Sagharloo, M. (2016). Auditors’ perceptions of professional skepticism in audit work. Accounting and Auditing Review, 23(1), 117-135. doi: 10.22059/acctgrev.2016.57023 (in Persian)

Tjan, J. S., Muslim, M., Alimin, A., Noch, M. Y. & Sonjaya, Y. (2024). Independence, professional skepticism, and audit quality: The moderating role of audit fees. Jurnal akuntansi, 28(1), 40-60.

Utaminingsih, N. S., Januarti, I., & Ary Helmina, M. R. (2022). The Role of Quality Control on the Formation of Auditor’S Professional Skepticism. Jurnal Dinamika Akuntansi, 14(1), 66–75. https:// doi.org/10.15294/jda.v14i1.35706.

Verwey, I. G. & Asare, S. K. (2022). The joint effect of ethical idealism and trait skepticism on auditors’ fraud detection. Journal of Business Ethics, 176(2), 381-395.