Sadra Medical Journal

The Moderating Role of Internal Locus of Control and the Societal Cultural Dimensions on Auditors’ Professional Judgment and Skepticism

Document Type : Original Article

Authors

Shahamat Hoseini
Abbas Sheybani
Hosein Shafiei

Department of Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran

https://doi.org/10.30476/smsj.2025.102133.1512
Abstract
Introduction: Auditors serve as crucial providers of financial information to investors and corporate stakeholders. This study examined the moderating effects of internal locus of control and societal cultural dimensions on auditors’ professional judgment and professional skepticism.
Methods: This applied research employed a descriptive-correlational design, combining both field and documentary research methods. Conducted in 2023, the research aimed to explore and establish the theoretical foundations of field research methodologies. The study comprised two phases: First, a Delphi technique with targeted snowball sampling was used to interview 30 accounting and auditing experts to develop the conceptual model. Second, data were collected via researcher-developed questionnaires from auditors working at the Iranian Association of Certified Public Accountants member firms. Data analysis was performed using SPSS software (version 21) and AMOS software.
Results: Significant relationships were found between professional judgment and ethical pressures. Ethical pressures had a significant effect on auditors’ professional judgment when moderated by internal locus of control and cultural dimensions(t>1.96, standardized factor loading>0.4, P=0.01). Similarly, ethical pressures significantly influenced professional skepticism through these moderating variables. All measured relationships demonstrated statistical significance (P=0.01).
Conclusion: The findings emphasized the importance of evaluating personality traits in auditors prior to professional certification, as these characteristics might influence professional judgment. While the absolute resolution of auditor-management conflicts remained unattainable due to inherent obstacles, the study recommended implementing measures to minimize such conflicts through enhanced awareness of these moderating factors.

Keywords

Internal-External Control؛ Ethnology؛ Retrospective Moral Judgment؛ Ethics
Professional
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Sadra Medical Journal
Volume 13, Issue 2
Spring 2025
Pages 396-408

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