Proposed Model to Measure the Effect of Professional Courage on Decisions Related to the Assessment of Auditing Risks, a Field Study on Auditors Members of the Egyptian Society of Accountants and Auditors

Authors

  • د. جهاد محمد محمد شرف

Keywords:

professional courage, Self - Esteem, Autonomy, audit risk assessment.

Abstract

The study aims to review the concept and the importance of the characteristics of the professional courage, which was specified in the Self - Esteem and Autonomy in alternatives, and the increase in checking of the accuracy of information sources. The researcher reviewed and clarified the decisions related to auditing. These characteristics showed practices represented in: the increase in search for information, the increase in detection of contradictions, the increase in the generation of assessment of auditing risks , and also reviewed the most important aspects of high impact risks which need a professional courage to improve the related decisions in order to avoid these risks. On the other hand the researcher conducted a field study to explore the effects of the availability of the professional courage on decisions related to the assessment of auditing risks. The field study showed that there are significant effects of Self - Esteem and Autonomy on the decisions related to the assessment of auditing risks. 

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Published

2017-11-26

How to Cite

شرف د. ج. م. م. (2017). Proposed Model to Measure the Effect of Professional Courage on Decisions Related to the Assessment of Auditing Risks, a Field Study on Auditors Members of the Egyptian Society of Accountants and Auditors. Journal of Al-Quds Open University for Humanities and Social Studies, 1(41). Retrieved from https://journals.qou.edu/index.php/jrresstudy/article/view/564

Issue

Vol. 1 No. 41 (2017): العدد الحادي والأربعون، المجلد الأول، جمادي الأول 1438هـ/كانون الثاني 2017م

Section

Research Papers

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