Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity

Document Type : Original Article

Author

Associate Prof., Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

10.22034/iaar.2023.190981

Abstract

The structure of every professional for employees, such as the birth-to-death cycle, depends on the career job of individuals, which results in a higher quality of service and job responsibilities. The puberty of the auditor's profession in terms of structural and imperative characteristics has largely been omitted because many of the ideologists in the profession have focused more on the formulation of rules and regulations, and less attention has been paid to the individual's Employed in this profession. The purpose of this research is investigating the impact of Similar-to-Me bias on auditor's professional maturity. Therefore, the present study uses the structural equation modeling approach to investigate the role of Similar-to-Me perceptual bias in the auditor's professional maturity. In this study, 390 auditors working in auditing organization and private sector audit institutes in year 2020 participated and the research tool was a questionnaire. Also partial least squares analysis (PLS) was used to test and analyze the research hypotheses. Having ensured the good-fitness of the structural and measurement models, our results show that there is a negative and significant association between Similar-to-Me perceptual bias and auditor's professional maturity.

Keywords

References

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Accounting and Auditing Research
Volume 15, Issue 60
January 2024
Pages 65-84

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