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Designing a Model of Auditor Ethical-Professional Competence and Its Impact on Judgment and Decision Making
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Mohammad hasan Baradaran1   , Karim Nakhaei2 , Habibollah Nakhaei1 , Alireza Hasan maleki1 |
1- Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran.
2- Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran. , k.nakhaei@iaubir.ac.ir |
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Abstract: (7 Views) |
Background: Ethical-professional competence is one of the factors affecting the quality of auditors' judgment and decision-making. Despite its importance in the interactions between the auditor and the client, a comprehensive model that explains the dimensions of this competence in the auditing profession is still unclear. This study was conducted with the aim of designing a model of auditors' professional competence and examining its effect on their judgment and decision-making.
Method: The research was conducted with a sequential mixed exploratory approach. In the qualitative part, the statistical population was partners of audit firms and managers of the certified public accountants' society, 15 of whom were selected as samples by snowball method. The interview tool was semi-structured and the data were analyzed by grounded theory and open, axial and selective coding. In the quantitative part, the statistical population was auditors working in audit firms, 297 of whom were selected using convenience sampling. The instruments were a researcher-made questionnaire of professional competence and a standard questionnaire of judgment and decision-making. Statistical analysis was performed by structural equation modeling in PLS software.
Results: In the qualitative part, the analysis of the interviews led to the extraction of 80 concepts, 22 subcategories and 6 abstract categories and finally presented a paradigmatic model of auditors' professional competence. In the quantitative part, the results showed that the dimensions of professional competence have a significant and positive effect on auditors' judgment; so that the path coefficient was 0.62 and the t-test value was 9.52. The results of the quantitative phase confirmed the model's fitness and the relationship between the dimensions and components of auditors' ethical-professional competence on judgment and decision-making.
Conclusion: The results indicate that ethical-professional competence plays a fundamental role in improving the quality of auditors’ judgment and decision-making and can lead to improved audit quality, increased accountability, and professional trust. The most important achievement of the research can be considered the achievement of a paradigmatic model of auditor professional competence. The presented model can provide a basis for improving the training, assessment, and development of auditor competence in Iran
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| Keywords: Ethical Competence, Auditor Professional Competence, Judgment, Decision-Making, Audit Quality |
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Full-Text [PDF 616 kb]
(9 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/09/30 | Accepted: 2025/11/30 | Published: 2026/05/28
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