The Influence of Professional Identity and Outcome Knowledge on Professional Judgment

Document Type : Review Paper

Authors

1 Associate Professor, Department of Accounting, Faculty of Social Sciences and Economic, Alzahra University, Tehran, Iran

2 Alzahra University Accounting Student

Abstract

Judgment of people, depending on the nature and scope of procedures to use judgment, differ from each other. Professional experts have not also been excluded from this rule and may make different judgments. The difference in judgment is not related only to judge individuals, but each person may express different opinions on a subject at the time and different circumstances. Stakeholders need to understand the different reasons of professional judgments’ experts in order to properly use the results of their work. In the moment, many factors can contribute to judging people who have a lot of research on them. This research uses the social identity theory to determine the effect of the identity of an auditor partner, a domestic observer or an inspector, on expert judgment. Also part of the research is about outcome knowledge. Most of the research that has been done in the field of audit, state that the auditors have different outcome knowledge. They also have different judgments expressed in the presence or absence of this knowledge. The study also refers to the simultaneous effect of outcome knowledge and social identity. According to the literature, this study reviews the previous research in this area

Keywords

Main Subjects

References

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Journal of Accounting and Social Interests
Volume 6, Issue 4 - Serial Number 23
February 2017
Pages 145-163

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History

  • Receive Date: 26 April 2016
  • Revise Date: 25 October 2016
  • Accept Date: 26 October 2016

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