Document Type : Original Article
Authors
1
Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran
2
Department of Industrial Management, CT.C., Islamic Azad University, Tehran, Iran.
3
Department of Accounting, Isl.C., Islamic Azad University, Tehran, Iran.
10.22034/oajre.2026.495893.1099
Abstract
The purpose of this study is to propose a structural model of the effects of professional identity and components of moral courage on auditors' professional skepticism. In terms of its nature, this research is applied, and methodologically, it falls under the category of descriptive-survey studies. The statistical population consists of 1,879 certified public accountants actively working in audit firms affiliated with the Iranian Association of Certified Public Accountants. Using Cochran's formula, a sample size of 319 was determined and surveyed. Standard questionnaires were used to measure professional identity, auditors' moral courage, and professional skepticism, with items scored on a 5-point Likert scale. The validity of the measurement scales was confirmed through construct validity. Furthermore, reliability was assessed using Cronbach's alpha and composite reliability, both of which indicated acceptable levels. To analyze the relationships between variables using structural equation modeling, SPSS25 and SmartPLS4 software were utilized. The results of hypothesis testing indicated that auditors' professional identity significantly affects their moral agency, risk tolerance, extra-role behavior, and moral goals. Furthermore, moral agency, multiple values, risk tolerance, and extra-role behavior significantly affect auditors' professional skepticism. Additionally, moral agency, multiple values, risk tolerance, extra-role behavior, and moral goals mediate the relationship between auditors' professional identity and their professional skepticism.
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