The Self-Fulfilling Prophecy’s Effect on an Auditor’s Issuance of a Going Concern Opinion

Shinde, Jaysinha S.; Stone, Trey M.; Willems, John R.; Cc-By, Commons

doi:10.5171/2013.604086

Cited by 2 publications

(4 citation statements)

References 8 publications

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“…Audit partners and even the community that benefits from auditors' decisions must always believe in auditors and expect those who succeed. This is because auditors always feel this belief under these circumstances and will thus indicate their best skills and abilities (Shinde et al, 2013). Based on Guiral-Contreras et al's (2011) belief-adjustment model, which examines the existence of the Pygmalion effect in auditing, it is worth noting that expectations from the auditor's professional practice affect their opinions and decisions.…”

Section: Self-fulfilling Prophecy Effectmentioning

confidence: 99%

“…This study uses a questionnaire provided by Shinde et al (2013) including 12 items based on a five-point Likert scale. This questionnaire includes four dimensions, namely, auditors' perception, auditors' ability, auditors' knowledge and auditors' performance, with its validity approved by experts.…”

Section: Self-fulfilling Prophecy Effectmentioning

confidence: 99%

“…Self-fulfilling prophecy effect can be a predictor of an individual's beliefs about the auditor's ethical values. According to Shinde et al (2013), it can be compared to reality based on individual and social beliefs, which probably would not have been formed if these beliefs did not exist. The self-fulfilling prophecy effect is the result of studies started by Merton (1948) and completed by Rosental and Jacobsen (1968) and Asghari Aghdam and Mahjob (2014).…”

Section: Introductionmentioning

confidence: 99%

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The effect of self-fulfilling prophecy on developing auditors' ethical values

Rezaeirad

Jahromi

2021

IJOES

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Purpose The growth and development of positive psychology approaches in the areas of human resource management has created a successful conceptual basis in the psychology of business and jobs and has led to a tendency to apply knowledge and skills to job expectations in line with job expectations. That profession will grow, and this can also lead to the development of ethical practices. The purpose of this paper is the effect of self-fulfilling prophecy on developing auditors' ethical values. Design/methodology/approach The target population of this study was auditors of auditing organizations and private sector audit firms that were selected through random sampling and evaluated over a period of 6 months. The research instrument was standard questionnaires, and partial least squares analysis was used to test and test the research hypotheses. Findings The results of this study show that the effect of self-fulfilling prophecy on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values has a positive and significant effect. Originality/value This study explains how to clearly convey the social expectations of an auditor about value-based approaches in the audit profession, and it examines the role of these expectations in the professional performance of auditors. In fact, beliefs and expectations play a decisive role in improving auditors' level of value based on professional behavior, such as professional skepticism and objectivity, and this research can help increase the level of knowledge about this profession.

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Section: Self-fulfilling Prophecy Effectmentioning

confidence: 99%

Section: Self-fulfilling Prophecy Effectmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The effect of self-fulfilling prophecy on developing auditors' ethical values

Rezaeirad

Jahromi

2021

IJOES

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“…The empirical papers proved to be uniform: driven by similar understandings of the SFP and similar methodology, acknowledging Merton's original notion but abstracting from it, and inclining to regard the SFP simply as a fear/expectation that later comes true, disregarding the conception of "false". Hence, the meta-narrative was streamlined, for example to auditors' fears/expectations about company disclosures could result in bankruptcy (Shinde et al 2013;Citron -Taffler 2001). Theoretical papers had more diverse assumptions, no declared methodology, and were concerned about beliefs, measures and predictions on financial markets that fulfilled themselves.…”

Section: Accounting and Finance-mathematicsmentioning

confidence: 99%

The meta-narrative of self-fulfilling prophecy in the different research areas

Almadi

2022

SocEc

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The self-fulfilling prophecy is a ubiquitous concept with a large amount of research to date, characterised by disciplinary diversity and thus a potential plurality in its narrative. A meta-narrative review was implemented to analyse the narratives of self-fulfilling prophecy in the different research areas. It identified 10 research areas, 22 themes and 7 subthemes where the phenomenon was adopted to describe and explain phenomena/events/outcomes. It revealed the self-fulfilling prophecy’s meta-narrative in the separate areas and in overall, compared to the original notion, and with regard to the critics. And it set up methodological and research area-related boundaries to implementation. Finally, the paper provided suggestions to future researches on internal validity and on the configuration of trending topics as the self-fulfilling prophecy.

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The Self-Fulfilling Prophecy’s Effect on an Auditor’s Issuance of a Going Concern Opinion

Cited by 2 publications

References 8 publications

The effect of self-fulfilling prophecy on developing auditors' ethical values

The effect of self-fulfilling prophecy on developing auditors' ethical values

The meta-narrative of self-fulfilling prophecy in the different research areas

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