The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model

Document Type : Research Paper

Author

Assistant Professor of Accounting, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.

10.22103/jak.2021.18142.3556

Abstract

Objective: Learning styles are individual competencies and priorities that affect how information is perceived, collected, and processed. In fact,The subject of learning is one of the basic concepts in cognitive psychology theories, which plays an essential role in people's decision making. Learning is usually interpreted as a beneficial process in which the learner actively directs his learning process by approaching information and relating it to his previous knowledge. Although learning is an event process that leads to the achievement of a specific result, by identifying the learner's style and preferred learning methods, one can achieve the successful performance of the individual in information processing. Therefore, learning styles are prominent and distinctive features that are stable to a certain extent that show how learners perceive learning from the surrounding environment and respond to it. These styles are beliefs, preferences and behaviors that are used by people to help them learn in a given situation. Behavioral research in auditing shows that individual psychological differences have an impact on the analysis of evidence and making decisions and the professional judgment of auditors, so that the auditors' cognitive skills and efforts in the auditing process play an important role in improving It has audit quality. Because audited financial statements with high quality, as one of the useful information in decision-making, reduces investment risk, therefore, the performance and professional judgment of auditors are influenced by psychological factors. Takes so that learning styles such as abstract conceptualization styles and objective experience have an effect on how auditors process information, make decisions, and perform properly. Therefore, determining learning styles helps auditors to improve their strategies in collecting, processing information and making useful decisions, in addition to proper training and learning of professional principles and procedures, and thus making judgments. Improve their professional. Therefore, the study of learning styles in auditing is important because the auditor's proper perception of his performance through the influence of learning styles makes the auditor take steps to improve the quality of auditing. In this regard, the purpose of this study is to investigate the effect of learning styles with the approach of the Mediator Skills Multidimensional Model on auditor performance.
Methods: The method of the present research is a descriptive survey and, from the perspective of the purpose, it is of applied research that the standard questionnaire has been used. The research sample is 517 auditors working in the auditing organization and auditing firms, members of the Iranian Society of Certified Public Accountants in 2020, who were selected by simple random sampling. Also, research hypotheses were tested by modeling structural equations using PLS software.
Results: In the field of psychology, people have different abilities in learning, so the learning of people in the same situation is different, which is due to different learning styles. learning styles in the mediation skills model include the beliefs, preferences, and behaviors that individuals used to improve their learning. Thus, learning styles affect auditors' beliefs about their ability to do things successfully, as well as their professional decisions and judgments. Therefore, to achieve the purpose of this study, first, the correlation between learning styles based on the model of mediator skills and auditor performance was evaluated. The results of the Pearson correlation test show a significant relationship the between research variables. Then, the impact of learning styles on the auditor's performance through structural equation modeling was investigated. The findings of the present research show that learning styles with the approach of the Mediator Skills Multidimensional Model have a significant effect on auditor performance. Also, abstract sequential conceptualization styles, concrete sequential experience, abstract random conceptualization, and concrete random experience have the greatest impact on the auditor's performance, respectively.
Conclusion: The results of this study show that learning styles affect the performance of the auditor. Therefore, the results of the research can improve the decision-making and professional judgment of the auditor and introduce the concepts of learning theory based on the Mediator Skills Multidimensional Model into the behavioral research texts in auditing. According to the findings of this study, auditing firms are recommended to auditors with learning styles of consecutive abstract conceptualization and consecutive objective experience due to the type of their learning characteristics and having the highest impact factor, for multiple tasks (analytical and intuitive) to operate. In addition, measures should be taken to improve the professional rank of auditors, in addition to focusing on technical skills and other general competencies, the type of their learning style should also be considered. Also, policymakers in the auditing profession are advised to hold specialized and educational seminars to make auditors aware of the impact of learning styles on improving the decision-making and judgment process in the auditing profession.

Keywords

References

خواجوی، شکراله و نحاس، کاظم (1398). افزایش یادگیری حسابداری به‌وسیله نقشه مفهومی. بررسی‌های حسابداری و حسابرسی، 26(3)، 412-394.
داوری، علی و رضازاده، آرش (1396). مدل‌سازی معادلات ساختاری با نرم افزار پی ال اس. تهران: انتشارات جهاد دانشگاهی.
سع‍‍‍یدی‌پور، به‍‍‍من و معیرمعی‍‍‍نی، فاط‍‍‍مه‌سادات (1393). تأثیر آم‍‍‍وزش م‍‍‍‍ولف‍‍‍‍‍ه‌های ی‍‍‍ادگی‍‍‍‍ری خودگ‍‍‍‍ردان بر اساس مدل یادگیری شناختی پی‍‍‍‍‍‍‍نتریچ بر ارزش‌گ‍‍‍‍‍ذاری درون‍‍‍‍ی. تحقیقات در یادگیری، 2(7)، 64-53.
شایسته شجاعی، پرویز؛ پورزمانی، زهرا و یعقوب‌نژاد احمد (1399). تأثیر معیارهای رفتار اخلاقی شامل محیط اخلاقی، تعهد حرفه‌ای، ارزش‌های اخلاقی و ایدئولوژی اخلاقی بر عملکرد حسابرسان. حسابداری ارزشی و رفتاری، 5(10)، 310-273.
غلامرضایی، محسن و حسنی، محمد (1398). تأثیر اختلالات شخصیت بر تردید حرفه‌ای حسابرسان مستقل. مجله دانش حسابداری، 10(2)، 76-43.
ک‍‍وارویی، رعنا؛ مومنی، عصمت و حاجی زین‌العابدینی، محسن (1394). بررسی رابطه راهبردهای یادگ‍‍‍یری و فرایادگیری با رفتار اطلاع‌جویی. مطالعات دانش‌شن‍‍اسی، 2(5)، 78-59.
مشعشعی، سید محمد؛ هاشمی، سیدعباس و فروغی، داریوش (1397). تأثیر تفاوت‌های فردی حسابرسان بر تعهد حرفه‌ای آنها: بررسی نقش میانجی سازگاری جو اخلاقی. بررسی‌های حسابداری و حسابرسی، 25(3)، 432-415.
نعمتی‌کشتلی، رضا؛ حمیدیان، محسن؛ جعفری، سیده محبوبه و صراف، مریم (1399). تأثیر سبک‌های شناختی حسابرسان بر ارزیابی ریسک تقلب. دانش حسابداری و حسابرسی مدیریت، 9(34)، 275-253.
نعمتی‌‌کشتلی، رضا. (1400). تأثیر استراتژی‌های یادگیری شناختی کرتون بر ارزیابی ریسک تقلب. حسابداری دولتی، 7(2)، 94-79.
ولیان، حسن؛ عبدلی، محمدرضا و کوشکی جهرمی، علیرضا (1398). مفهوم‌سازی تصمیم‌گیری خردمندانه حسابرسان بر اساس تحلیل داده بنیاد. بررسی‌های حسابداری و حسابرسی، 26(2)، 301-326.
References
Brigham, K.H., De Castro, J.O., & Shepherd, D.A. (2004). The Mismatch between Entrepreneurs and their firm: The role of cognitive fit/misfit. IE Working Paper, Submitted for Review at the Academy of Management Journal, 2-26.
Balkir, I. (2000). Effect of Analytical Review Results, Optimism, and Pattern for Coping on Audit Effort of Accounting estimates. Doctoral thesis in Canada.
Bonner, S.E. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19(3), 213-234.
Chung, J., Cohen, J., & Monroe, G.S. (2008). The effect of moods on Auditors' inventory valuation decisions Auditing. A Journal of Practice & Theory, 27(2), 137-159.
Chen, M.H., Chang, Y.Y., Lo, Y.H.  (2015). Creativity cognitive style, conflict, and career success for creative entrepreneurs. Journal of Business Research, 68(4), 906-910.
Chin, W.W. (1998). Issues and opinion on structural equation modeling. MIS Quarterly, 22(1), 7-16.
Duff, A. (2004). The Role of Cognitive Learning Styles in Accounting Education: Developing Learning Competencies. Journal of Accounting Education, 22(1), 29-52.
Davari, A., & Rezazadeh, A. (2017). Structural equation modeling with PLS software. Fourth Edition, Tehran, University Jihad Publications [In Persian].
Fuller, L.R., & Kaplan, S.E. (2004). A note about the effect of auditor cognitive style on task performance. Behavioral Research in Accounting, 16, 131-143.
Gregorc, A.F. (1979). Learning/Teaching styles: Potent forces behind them. Scientific Research an Academic Publisher, in Educational Leadership 5, 234-237.
Glover, S.M., Prawitt, D.F. (2014). Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum. Current Issues in Auditing, 8(2), 1-10.
Gholamrezaee, M., & Hassani, M. (2019). The effects of personality disorder on auditors' professional skepticism. Journal of Accounting Knowledge, 10(2), 43-76 [In Persian].
Hansen, J.D. (1993). The effect of information load and cognitive style on decision quality in a financial distress decision task.Ph.D Dissertation, The University of Nebraska-Lincoln.
Jackson, C., & Jones, M.L. (1996). Explaining the overlap between personality and learning style. Personality and Individual Differences, 20(3), 293-300.
Khajavi, Sh., & Nahas, K. (2019). Increasing accounting learning through concept map. Journal of Accounting and Auditing Review, 26(3), 393-412 [In Persian].
Kolb, D.A. (2004). Experiential learning, www. learning Frame experience. com.
Kovaruee, R., Momeni, S., & Haji Zinalabedini, M. (2015). Investigating the relationship between learning and extracurricular strategies and information-seeking behavior. Epistemological Studies, 2(5), 59-78 [In Persian].
McKnight, C.A., & Wright, W.F. (2011). Characteristics of relatively high-performance auditors. Auditing: A Journal of Practice and Theory, 30(1), 191-206.
Maria, C., Inmaculada, B., & Lucia, L.R. (2019). The engagement of auditors in the reporting of corporate social responsibility information. corporate social responsibility and environmental management. 26(1), 46-56.
Moshashaei, S.M., Hashemi, S.A., & Foroughi, D. (2018). The effect of auditors’ individual differences on their professional commitment: The mediation effect of ethical climate fit. Journal of Accounting and Auditing Review, 25(3), 415-432 [In Persian].
McGhee, W., Shields, M.D., & Bingberg, J.G. (1978). The effect of personality on subjects information processing. The Accounting Review, 55(3), 681-697.
Nematikoshteli, R., Hamidian, M., Jafari, S.M., & Sarraf, M. (2020). The effect of auditors' cognitive styles on fraud risk assessment. Management Accounting and Auditing Knowledge, 9(34), 253-275 [In Persian].
Nematikoshteli, R. (2021). The impact of kirton cognitive learning strategies on fraud risk assessment. Journal of Public Accounting, 7(2), 79-94 [In Persian].
Pincus, K.V. (1990). Auditor individual differences and fairness of presentation judgments, Auditing: A Journal of Practice & Theory, 9(3), 150-166.
Pham, N.P. (2000). Learning styles. Retrieved January 2010 from http://payson .tulan.Edu/Pham/learning/styles. html.
Phan, P.H. (2002). Technological entrepreneurship, a volume in research in entrepreneurship and management. Lally School of Management and Technology Rensselaer Polytechnic institute. Printed in the United States of America.
Raslan, I., Hegazy, M., & Eldawla, M.K. (2017). Quality control elements and auditor fraud risk assessment: An experimental study. Journal of Accounting and Finance, 16(2), 157-178.
Reynaldo, A.C. (2021). Learning styles and preferred learning modalities in the new normal. Open Access Library Journal, 8(4), 1-14.
Reurink, A. (2018). Financial fraud: A literature review. Journal of Economic Surveys, 32(5), 1292-1325.
Siriwardane, H.P., Kin Hoi Hu, B., & Low, K.V. (2014). Skills, knowledge, and attitudes are important for present-day auditors. Internal Journal of Auditing, 18(3), 193-205.
Saeedipoor, B., & Mirmoeeni, F.S. (2014). The effect of self-learning components training based on Pinetrich cognitive learning model on internal evaluation. Research in Learning, 2(7), 53-64 [In Persian].
Saha, S., & Sharma. R.R.K. (2019). The impact of personality and cognitive style of managers on their work types. Journal of Management Development, 38(1), 58-71.
Shue, C.L., Jau, M.S., Sang, B.T., Tzu, L.L., & Weiwei, D. (2016). A comprehensive survey of government auditors self-efficacy and professional development for improving audit quality. Springer Plus, 5, 1263.
Sekerka, L., & Bagozzi, R. (2015). Moral courage in the workplace: moving to and from the desire and decision to act. Business Ethics: A European Review, 16(2), 132-149.
Shayesteh Shojaei, P., Poorzamani, Z., & Yaghobnezhad., A. (2021). the impact of ethical standards including ethical environment, professional commitment, ethical values and ethical ideology on performance of auditors. Journal of Value and Behavioral Accounting, 5(10), 273-310 [In Persian].
Tusheng, X., Chunxiao, G., & Chun, Y. (2020). How audit effort affects audit quality: An audit process and audit output perspective. China Journal of Accounting Research, 13(1), 109-127.
Tang, S., Huang, S., Zhu, J., Huang, R., Tang, Z., & Hu, J. (2019). Financial self-efficacy and disposition effect in investors: The mediating role of versatile cognitive style. Frontiers in Psychology, 9, 2705.
Urmetzer, S., Lask, J., Vargas-Carpintero, R., & Pyka, A. (2020). Learning to change: Transformative knowledge for building a sustainable bioeconomy. Ecological Economics, 167(1), 106-135.
Valiyan, H., Abdoli, M., & Koushki Jahromi, A. (2019). Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach. Journal of Accounting and Auditing Review, 26(2), 301-326 [In Persian].
Woolfolk, A.E. (1995). Educational psychology, 6thed Boston: Allyn and Bacon.
Weiler, A. (2005). Information-seeking behavior in Generation Y students: Motivation, critical thinking, and learning theory. The Journal of Academic Librarianship, 31(1), 46-53.
Yuresta, D., & Taufikur Rahman, S.E. (2016). Analisis pengaruh motivasi, stres, reward dan rekan kerja terhadap kinerja auditor di kantor akuntan publik. Ph.D. Dissertation, [Yogyakarta]: Universitas Gadjah Mada.
Zydney, J.M., Warner, Z., & Angelone, L. (2020). Learning through experience: Using design-based research to redesign protocols for blended synchronous learning environments. Computers & Education, 143(1), 103-125.
Zhang, L.F. (2004). Thinking styles university students preferred teaching styles and their conceptions of effective teachers. Journal of Psychology, 13(3), 233-257.
Journal of Accounting Knowledge
Volume 13, Issue 4 - Serial Number 51
December 2022
Pages 143-160

Files

History

  • Receive Date: 30 August 2021
  • Revise Date: 15 October 2021
  • Accept Date: 13 December 2021

Share

How to cite

Statistics