Propositions about the Psychology of Professional Judgment in Public Accounting

Gibbins, Michael

doi:10.2307/2490703

Cited by 199 publications

(158 citation statements)

References 41 publications

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“…Accountants and Auditors need to have a proper auditing attitude because public is doubtful on the validity of the disclosure on the Audited Report. This is due to the downfall of Multinational Companies despite being audited raised suspicion on the quality of the Audited Report and the information that has reached the public at large [69,70]. Therefore, new laws and auditing standards has been enforced to gain the public confidence among Accountants and Auditors.…”

Section: Attitudementioning

confidence: 99%

The Influence of Knowledge, Skills, Attitude and Organization Commitment Using Ethical Climate as A Moderator Towards Ethical Decision Making of Accountants in Malaysia: A Conceptual Paper

Kanjanapathy¹,

Ramakrishnan²

2018

IJET

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The aim of this study is to investigate the influence of Knowledge, Skills, Attitude and Organization Commitment Using Ethical Climate as a moderator towards Ethical Decision Making of Accountants in Malaysia. Empirical research on ethical decision making of Accountants has shown that knowledge, skills and attitude are important factors in improving Accountants decision. However, literature on Accountants Ethical Decision Making in Malaysia has highlighted research gaps in few areas which is the use of Individual and Situational Moderators in measuring the Theorist of Ethical Behavior, The use of Personal Values to Measure Ethical Judgment, The effect of Organization Culture and Ethical Climate on Ethical Decision Making using Self-Efficacy as the Moderator. To fill this sequel of research gaps, this research tends to identify the effects of knowledge, skills and attitude and Organization Commitment using Ethical Climate as a Moderator to measure ethical decision making of Accountants. In doing so, this research use Theory of Planned Behavior. This study focus on the Big Four Accounting Firms in Malaysia. This is because the audit of the Transmille Company by Deloitte auditors has not lived up to the expectations of public. The positivistic research philosophy will be used to empirically test the formulated hypotheses. The study will use quantitative analysis approach and survey strategy to collect data by adapting established measurement tools for each construct in the conceptual model. Questionnaires results will be analyzed using SPSS software.

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Section: Attitudementioning

confidence: 99%

The Influence of Knowledge, Skills, Attitude and Organization Commitment Using Ethical Climate as A Moderator Towards Ethical Decision Making of Accountants in Malaysia: A Conceptual Paper

Kanjanapathy¹,

Ramakrishnan²

2018

IJET

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“…Tuanakotta (2011) Pertimbangan auditor tidak dapat terlepas dari berbagai hal yang melingkupinya. Gibbins (1984) menyatakan bahwa pertimbangan profesional adalah keseluruhan aktivitas mental dan proses persepsi yang berkesinambungan. Selanjutnya dinyatakan bahwa pertimbangan auditor sangat terkait dengan wawasan, persepsi, maupun ekspektasi auditor akan situasi audit tertentu (Gibbins, 2001).…”

Section: Pertimbangan Auditorunclassified

Perbedaan Tujuan Auditor Atas Tingkat Overconfidence Pertimbangan Auditor (Studi Eksperimental)

Kartikasari¹,

Subroto²,

Rahman³

2017

EKUITAS

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ABSTRAKPenelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai adanya perbedaan tingkat overconfidence pertimbangan auditor ketika auditor bertujuan akurasi, direksional, dan kombinasi. Penelitian ini merupakan salah satu bentuk pengujian motivated reasoning theory pada bidang audit. Pengukuran tingkat overconfidence pertimbangan auditor dilakukan menggunakan metode kalibrasi. Metode kalibrasi dilakukan dengan mengukur tingkat keyakinan dan keakurasian pertimbangan auditor pada kasus persediaan usang perusahaan. Pengujian hipotesis pada penelitian ini menggunakan eksperimen laboratorium. Eksperimen laboratorium dilakukan dengan partisipan auditor yang menjadi mahasiswa join program Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Desain eksperimen yang digunakan pada penelitian ini adalah repeated measure design, yaitu dilakukan dengan memberikan perlakuan tujuan akurasi (menghindari adanya risiko hukum dan sanksi), direksional (mempertahankan hubungan baik dengan klien) dan kombinasi (menghindari adanya risiko hukum dan mempertahankan hubungan baik dengan klien) pada masing-masing partisipan, kemudian dilanjutkan dengan mengukur tingkat overconfidence pada masing-masing tujuan. Pengujian statistik non-parametrik yang digunakan dalam pengujian hipotesis penelitian ini adalah tes cochran. Hasil pengujian menunjukkan bahwa auditor melakukan pertimbangan dengan tingkat overconfidence yang tidak berbeda pada ketiga tujuan (akurasi, direksional dan kombinasi). Penelitian ini menunjukkan adanya ketidakkonsistenan hasil penelitian dengan motivated reasoning theory.

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“…If the objective for the information search is to project the "appearance" of competence to supervisors, not necessarily to augment actual competence, then the information gathered from the additional sources may have little or no bearing on the quality of audit judgment. For example, if the focus is on justifying a decision rather than determining the preferred course of action (Gibbins and Emby, 1985;Libby and Luft, 1993, 441), the audit quality may remain the same with or without the information search.…”

Section: Implications and Future Researchmentioning

confidence: 99%

Ease of Communication with Supervisors and Auditors’ Information Search Behavior

Tseng¹,

Chang²

2016

IJAT

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This study examines whether ease of communication with supervisors has a positive effect on the breadth and depth of information search that takes place in the execution of an audit assignment. 132 auditors with 2-to-5 years of audit experience participate in a questionnaire survey on the information search behavior the last time they performed a typical audit for a for-profit client. The result shows that ease of entering has a positive and significant correlation with both breadth and depth of information search.

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Propositions about the Psychology of Professional Judgment in Public Accounting

Cited by 199 publications

References 41 publications

The Influence of Knowledge, Skills, Attitude and Organization Commitment Using Ethical Climate as A Moderator Towards Ethical Decision Making of Accountants in Malaysia: A Conceptual Paper

The Influence of Knowledge, Skills, Attitude and Organization Commitment Using Ethical Climate as A Moderator Towards Ethical Decision Making of Accountants in Malaysia: A Conceptual Paper

Perbedaan Tujuan Auditor Atas Tingkat Overconfidence Pertimbangan Auditor (Studi Eksperimental)

Ease of Communication with Supervisors and Auditors’ Information Search Behavior

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