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Effectiveness of the Auditor's Opinion Quality of Pygmalion Effect
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Eshagh Iri1   , Hasan Valiyan * 2, Mehdi Safari Gerayli3 |
1- Bandargaz Islamic Azad University
2- Sari Islamic Azad University
3- Associate Professor of Department of Accounting, Bandar Gaz Branch, Islamic Azad University, bandar gaz, Iran |
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Abstract: (4396 Views) |
| The opinion of the audit is the final product of the audit process and a means of expressing the judgment of the auditor about the quality and content of the client's financial statements and plays a major role in creating confidence and convenience among users of financial statements, and at the top of their shareholders and investors. Since the audit report involves information and the means of transferring it to the user, the need to pay attention to the content criteria affecting it can help to increase the quality of the auditor's opinion. The Pygmalion effect as a theory based on interactive expectations can help to improve the quality of the auditor's opinion. Accordingly, the purpose of this research is Effectiveness of the auditor's opinion quality of the Pygmalion effect. This research was conducted during the first 6 months of 2018 and the target population of this research were auditors working in the audit organization and private sector audit firms selected through simple random sampling. A standard questionnaire was used to measure the effect of Pygmalion on the questionnaire of Shinde et al (2013) The questionnaire of Mahdavi and Rajabi (2005) were used to assess the quality of the auditor's opinion. To analyze and test the hypotheses of research, partial least squares method was used. The results showed that the effect of the pigmallion on each of the 5 quality criteria of the auditor's opinion is to increase the stipulation, increase the review time, professional hesitation, increase the auditor's reliance and increase the uniformity in the audit report. This means that the existence of positive professional expectations from auditors can lead to an increase in the quality of audit opinions and will lead to the decision making of the capital market components strengthened |
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| Keywords: Pygmalion effect, Self-fulfilling Prophecy Effect, Auditor's Opinion Quality |
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Full-Text [PDF 1630 kb]
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Type of Study: Research |
Subject:
Special
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