audas Denetim ve Güvence Hizmetleri Dergisi 2791-7738 Güvence Hizmetleri Derneği Auditing and Accountability Denetim ve Mali Sorumluluk Mesleki Şüphecilik ve Meslek Etiğinin İşlevsel Olmayan Denetçi Davranışı Üzerindeki Etkisi: Bağımsız Denetçiler Üzerine Bir Araştırma The Effect of Professional Skepticism and Professional Ethics on Dysfunctional Auditor Behavior: A Research on Auditors https://orcid.org/0000-0002-0916-7566 Dereli Nilgün FATİH SULTAN MEHMET VAKIF ÜNİVERSİTESİ https://orcid.org/0000-0002-4703-4414 Çiftci Yavuz MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ 01 31 2024 4 1 1 19 11 13 2023 01 30 2024 Copyright © 2021, Journal of Auditing and Assurance Services 2021 Journal of Auditing and Assurance Services

Bu araştırmanın amacı bağımsız denetçilerin mesleki şüpheciliklerinin ve meslek etiği algılarının işlevsel olmayan denetçi davranışı (İODD) üzerindeki etkilerini ölçmektir. Araştırmanın uygulama bölümünde kullanılan veri seti basit tesadüfi örnekleme yöntemiyle belirlenen 303 bağımsız denetçiden anket yöntemi ile elde edilmiştir. Araştırma modelinde gösterilen hipotezleri test etmek için gerçekleştirilen analizler sonucunda mesleki şüpheciliğin ve meslek etiğinin işlevsel olmayan denetçi davranışı üzerinde olumsuz; mesleki şüpheciliğin ise meslek etiği algısının üzerinde olumlu bir etkisinin olduğu sonucuna ulaşılmıştır. Araştırmanın ara değişken analizine yönelik bulguları ise mesleki şüphecilik ile işlevsel olmayan denetçi davranışı arasındaki ilişkide meslek etiği algısının tam aracı değişken etkisinin olduğunu göstermektedir.

The aim of this research is to measure the effects of professional skepticism and professional ethics perceptions of auditors on their dysfunctional auditor behavior (DAB). The data was obtained by survey method from 303 auditors determined by simple random sampling method. The results indicate that professional skepticism and professional ethics have a negative effect on dysfunctional auditor behavior; professional skepticism has a positive effect on the perception of professional ethics. The findings also reveal that the perception of professional ethics has a mediating effect on the relationship between professional skepticism and dysfunctional auditor behavior.

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