Developing mediating measures of personal characteristic and code of conducts on influence of halo effect on audit judgment

Document Type : Original Article

Authors

1 Ph.D. Student , Department of Accounting, Islamic Azad university Bonab Branch, Bonab, Iran.

2 Assistant Professor in Accounting, Islamic Azad university Bonab Branch, Bonab, Iran.

3 Associate Professor in Accounting, Islamic Azad university Urmia Branch, Urmia, Iran.

Abstract

Judgment is a process in which people think and comment on aspects of issues being decided. Wrong decisions are often made of wrong judgments. Auditing is one of professions that uses judgment in decision-making processes. However, halo effects affects the auditor's perception as a decision maker, which reduces power of reasoning and analysis in decision making. In this regard, purpose of present study is to investigate halo effects on judgment of auditors. The research period was 1398 and data needed to answer research question were collected by distributing a questionnaire among community of certified public accountants. Accordingly, data obtained from 186 supplementary questionnaires were analyzed using structural equations and also SmartPLS software as an effective tool used for this aim.
Research findings show that halo has an effect on audit judgment and also cods of professional conducts and personal characteristics play a mediating role in the relationship between halo effect and audit judgment

Keywords

References

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