The Relationship Between Auditor's Cognition Performance And Professional Skepticism

Abstract

This study investigate the relationship between self-efficacy, locus of control , organizational ethical climate , Job satisfaction and organizational commitment on auditor's professional skepticism on the basis of social cognition theory. According to this theory, judgment and decision making is influenced by personal factors such as ethical behaviors, individual moods and environmental factors . In this theory , self-efficacy and locus of control are two characteristics could impact on organizational ethical climate as well as Job satisfaction and organizational commitment. The statistical sample is comprised auditors who work in audit organization and private audit firms in 2018. Research theoretical foundation is collected by archival study, also, research data is obtained by survey study with using of questionnaire. Hypothesis testing has conducted by structural equation modeling. The results of this study show that organizational commitment has greatest impact on auditor's professional skepticism and then respectively job satisfaction , organizational ethical climate and locus of control have indirect impact on professional skepticism. Also, self-efficacy has no any significant effect on professional skepticism. The findings of this study show that auditor's psychological traits and organizational behavior could have different effects on their professional skepticism

Keywords

• professional skepticism
• self-efficacy
• locus of control
• job satisfaction and organizational commitment