Iranian Journal of Management Studies, Year (2023-11)

Title : ( Auditors#039; sensory processing capability and objectivity: are auditors really objective? )

Authors: reyhaneh haghighi , Mohammad Ali Bagherpour Velashani , Ali Ghanaei CHamanabad , Mohammad Reza Abbaszadeh ,

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This paper investigates the effect of auditors sensory processing on their objectivity. It is a descriptive survey, and the research population consists of independent auditors at different professional levels (the sample size is 115 auditors who work at audit organizations and IACPA audits). The required data was collected (in the year 2022) by standard questionnaires provided in the literature and analyzed by applying Structural Equation Modeling(SEM) method with “R” software. The results showed that auditors sensory processing affects their objectivity. So, it can be argued that auditors are not objective in all situations implying that the audit quality may be impaired in specific conditions. This finding indicates that the auditors’ objectivity could be affected by different personal traits leading to increased audit risk, which may negatively affect audit firms and audit professional reputations. The paper represents a start into the territory of the minds of auditors by investigating the effect of auditors \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\' reactions to environmental stimuli on their objectivity. The results showed the significant effects of sensory processing capabilities on objectivity leading to more development in audit behavioral research. The findings may have some implications for regulators, standard setters and audit firms for providing insights to improve professional objectivity.


, sensory processing capability, auditors objectivity, low registration, sensation seeking, sensory sensitivity, sensation avoiding
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author = {Haghighi, Reyhaneh and Bagherpour Velashani, Mohammad Ali and Ghanaei CHamanabad, Ali and Abbaszadeh, Mohammad Reza},
title = {Auditors#039; sensory processing capability and objectivity: are auditors really objective?},
journal = {Iranian Journal of Management Studies},
year = {2023},
month = {November},
issn = {2008-7055},
keywords = {sensory processing capability; auditors objectivity; low registration; sensation seeking; sensory sensitivity; sensation avoiding},


%0 Journal Article
%T Auditors#039; sensory processing capability and objectivity: are auditors really objective?
%A Haghighi, Reyhaneh
%A Bagherpour Velashani, Mohammad Ali
%A Ghanaei CHamanabad, Ali
%A Abbaszadeh, Mohammad Reza
%J Iranian Journal of Management Studies
%@ 2008-7055
%D 2023