Title: A meta-synthesis of factors influencing auditor's reasoning

Authors: Morteza Shafati; Mohammadreza Abdoli; Hasan Valiyan

Addresses: Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran; Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran ' Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran ' Department of Management, Shahrood Branch, Islamic Azad University, Shahrood, Iran

Abstract: Reasoning is a sign of logical thinking and is generally considered as a mental talent that acts in a completely rational way. In the present study, factors improving reasoning are introduced. The research methodology is combined and done in a one-year period (February 2019-February 2020). In the qualitative part which was based on meta-synthesis, effective variables on auditors' reasoning were examined by theory fundamentals and extracting open codes using MAXQDA 11 software. By considering previous literatures, variables were classified in 26 codes, seven themes, and three categories including background, organisational, and personal factors. The results showed that adherence to ethics, knowledge and skills of a certain industry, supportive attitude, confirmation free of bias, using exploratory methods, data analysis, accountability, and social responsibility may be most important factors effective on auditors' reasoning.

Keywords: auditor's reasoning; judgment quality; reasoning improvement; auditor's logic; professional skills.

DOI: 10.1504/IJPM.2021.117270

International Journal of Procurement Management, 2021 Vol.14 No.5, pp.547 - 577

Received: 30 Apr 2020
Accepted: 12 Jun 2020
Published online: 31 Aug 2021 *

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