Abstract
The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of this research is to choose the influential dimension of mindfulness of auditors' professional judgments based on social pressure analysis based on Rough Theory. The methodology of this research is mixed and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. However, the target population in a small number of 19 audit partners had more than 5 years of work experience, which is acceptable from the statistical population due to the requirement of Ruff theory analysis. In this study, based on the Meta-synthesis analysis of selected researches, 4 propositions of pressures based on social compliance and 3 components of auditors' professional judgment were determined. The results in this section show that the most effective proposition of social compliance pressures was the market pressure proposition, which affects the inferential consciousness of auditors in their professional judgment and violates the auditors' mental functions such as skepticism and objectivity.
Highlights
Ali and Abazi (2018) in a study aimed at the effect of social compliance on professional judgment, confirmed the undeniable level of social pressures created on the audit profession .These results show that the level of social pressures resulting from conformity with auditors' performance cannot be ignored
Given that the basis for the existence of propositions of social conformity and components of mindfulness was not created based on previous research, this research-based on meta-synthesis analysis in the first step identified components as analytical basis of research and propositions as reference variables
The subject causes them to make comments in the form of their opinions that are in line with their demands and forget their professional philosophies. This will directly reduce the level of breach of auditors' mindfulness, especially inferential mindfulness, and the auditor will in this situation prioritize his / her operational priority to achieve greater material benefits
Summary
The growing expansion of economic units, the development of the information society, and the existence of conflicts of interest have made the need for effective oversight of auditors' performance all the more important, because users need a variety of information to make decisions, including financial information and verification by auditors (Wardhani, 2019). It is important to note that auditing, as one of the most important pillars in the capital market as any profession, faces many challenges, including the complexity of rules and standards; the Existence of high social expectations, etc. The codified standards in this field emphasize maintaining the independence of the auditor as a primary basis for reviewing the performance of owners (Yarahmadi, 2018). The question is, is it possible to maintain the full independence of auditors because of such standards? Auditors will face pressures and constraints due to the environment in which the level of substantial material benefits circulates. An important part of these constraints is the pressures that are imposed on auditors in various forms, and this will affect their behavioral and professional performance. Conformity is considered a social pressure that may not necessarily have specific themes in the audit
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