International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Comparative Study of the Impact of Critical Thinking on Fraud Risk Assessment in Public and Private Sector Auditors

Document Type : Original Article

Authors
bahman ghadimi 1
Fereydon Rahnamay Roodposhti 2
Bahman Banimahd 3
1 PhD Student, Department of Accounting, UAE Branch, Islamic Azad University, Dubai, UAE
2 Professor, Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
3 Associate Professor, Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran
Abstract
The main purpose of this study is to compare the impact of critical thinking on fraud risk assessment in public and private sector auditors. The present research is applied in terms of purpose, quantitative in terms of data type, and descriptive-correlational in terms of data collection method. To measure the variables, standard questionnaires were used, which their face and content validity, and reliability were investigated using Cronbach's alpha test. Theses questionnaires were administered in two separate statistical population of public and private sector auditors, each including 226 people. In the inferential part, the research hypotheses were tested using the structural equations modeling . In this part, the results showed that critical thinking is one of the factors affecting the fraud risk assessment among the public and private sector auditors. Further study also emphasized that despite the higher impact factor for private sector auditors, this difference was not statistically significant .
Keywords
critical thinking
fraud risk
auditing
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