Document Type: Original Article
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
central Tehran Branch, Islamic Azad University, Tehran, Iran
Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The purpose of this study was to investigate the role of mediating the philosophical mindset of auditors on the effects of social responsibility and social intelligence on professional judgment. The statistical population consists of 1585 individuals, whose working in the Iranian Auditing Organization and auditing firms as a member of the Iranian Association of Certified Public Accountants. In 2018, 196 auditors were selected by using a cluster random sampling method. This research is an applied research method. The method of collecting descriptive information is a survey type of qualitative research and the tools used in the research are standard questionnaires. In this research, structural equation model with partial least squares approach (PLS) has been used to confirm the relationship between variables. Also the assumption of the mediating role of the variable of philosophical mindset was examined using the Sobel test.
The results indicate that social responsibility has a positive and significant effect on professional judgment, and philosophical mindset has a significant and positive mediator role in influencing social responsibility on professional judgment. Also, social intelligence has a significant and positive effect on professional judgment, and philosophical mindset plays a meaningful and positive mediator role in influencing social intelligence on professional judgments