International Journal of Nonlinear Analysis and Applications

Investigating the relationship between thinking style functions and auditor objectivity (Case study: Audit institutions)

Document Type : Research Paper

Authors

1 Department of Accounting, Khorramshahr-Persian Gulf International Branch, Islamic Azad University, Khorramshahr, Iran

2 Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran

3 Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran

4 Department of Mathematics, Izeh Branch, Islamic Azad University, Izeh, Iran

Abstract

Research shows that personal and situational conditions influence people's judgments and decisions. People decide the presence of others, which may be different from their decision alone. Relationships between individual characteristics and the environment governing people create a unique situation for people at every moment that cannot be repeated. Therefore, it is possible to examine the auditor's objectivity by knowing the characteristics of people, including thinking styles. Therefore, based on this argument, the present study examines the relationship between the functions of thinking styles and the auditor's objectivity. The statistical population studied in this research includes all audit employees working in audit institutions, members of the official accountants of Iran, and audit organizations in 2022. This questionnaire used Svanberg and Öhman's questionnaire \cite{20} and the variable of thinking styles from Sternberg's research questionnaire \cite{19}, including 5 items (legislative thinking, internal thinking, external thinking, liberal thinking, and conservative thinking) to measure the auditor's objectivity. SmartPLS third version software was used for data analysis. The results showed that according to the obtained path coefficients, there is a positive relationship between the auditor's thinking styles and the auditor's objectivity because the value obtained was more significant than 1.96, which indicates the existence of a significant positive relationship between the auditor's thinking styles and the auditor's objectivity. Based on this, the first to fifth research hypotheses are accepted. Finally, based on the results, suggestions were made.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 16, Issue 12
December 2025
Pages 135-145
  • Receive Date: 09 December 2023
  • Accept Date: 24 February 2024