The effect of thinking styles on the auditor's objectivity considering demographic characteristics

It is important and necessary to pay attention to the factors affecting auditors' judgments and decisions. Researchers believe that by identifying the personality traits of people, including auditors, their behavior and performance can be predicted. Therefore, it is possible to examine the auditor's objectivity by knowing the characteristics of people, including thinking styles. Therefore, based on this argument, the present study examines the impact of thinking styles on the auditor's objectivity by considering demographic characteristics. The statistical population studied in this research includes all audit employees working in audit institutions, members of the official accountants of Iran and the audit organization in ۱۴۰۱. In this questionnaire, Svanberg et al.'s \cite{۴۰} questionnaire was used to measure the auditor's objectivity, and Sternberg's \cite{۲} research questionnaire included ۴ items (executive, judgmental, generalist, detailist) for the variable of thinking styles. SmartPLS third version software was used for data analysis. The results showed that, according to the obtained path coefficients, there is a positive relationship between the auditor's thinking styles and the auditor's objectivity, because the value obtained was greater than ۱.۹۶, which indicates the existence of a significant positive relationship between the auditor's thinking styles and the auditor's objectivity. Based on this, the first to fourth research hypotheses are accepted. Also, according to the fifth hypothesis, demographic characteristics directly and significantly affect the auditor's objectivity, and the fifth hypothesis is also accepted.

کلیدواژه ها:

Thinking Style ، Audit Objectivity ، demographic characteristics