Self-Fulfilling Prophecy and Auditors Behavioral Inertia: An interpretation based on Peugeot's Philosophical Theory

Document Type : Original Article


1 PhD Student, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Assistant Professor, Department of Accounting, Roodehen Branch, Islamic Azad University, Tehran, Iran


Environmental auditing profession, because of the responsibility that is responsible, the field of complex and turbulent is when the stresses of the profession, should the psychological and behavior to counter the influence and mediation have to maintain its independence. One of the concepts that can theoretically contribute to the multidimensionality of synergies with greater independence in the audit profession is the inertial capabilities that, as an antithesis to organizational behavior, in the audit profession can contribute to capacity building for auditors. The purpose of this research is Self-Fulfilling Prophecy and Auditors Behavioral Inertia based on Peugeot's Philosophical Theory. The research data collection tool was a questionnaire that partial least squares analysis was used to analyze the collected data. The target population of the study was auditors who are members of the auditing organization and private sector auditing firms who were selected through random sampling and examined over a period of 6 months. Based on the results, it was found Self-Fulfilling Prophecy has a positive and significant effect on Auditors Behavioral Inertia. In fact, the results of this study show, the existence of positive expectations in the context of society and the professional environment creates more dynamism in the effective functions of auditors' independence because motivations can help increase the professional philosophy of auditors in their career path and cause them to make professional comments and judgments when making decisions, regardless of any possible influence and dependencies.


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