Mesleki Şüphecilik ve Meslek Etiğinin İşlevsel Olmayan Denetçi Davranışı Üzerindeki Etkisi: Bağımsız Denetçiler Üzerine Bir Araştırma

Abstract

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.

Keywords

• Mesleki Şüphecilik
• Meslek Etiği
• İşlevsel Olmayan Denetçi Davranışı
• Bağımsız Denetçiler

The Effect of Professional Skepticism and Professional Ethics on Dysfunctional Auditor Behavior: A Research on Auditors

Abstract

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.

Keywords

• Professional skepticism
• professional ethics
• dysfunctional auditor behavior
• auditors

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