Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 12 آذر 1404

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.95274.1585

نویسندگان

shirin molavi¹؛ Ameneh Bazrafshan^{* 2}

¹Master of Accounting Student, Imam Reza International University, Mashhad, Iran

²Imam Reza International University

چکیده

This study explores how conspiracy illusion, a socio-psychological factor, affects auditor independence, a key element of reliable financial reporting. It also examines the moderating roles of tolerance for ambiguity and religious orientation among auditors in Iran.The statistical population of the study includes auditors working in the audit organization and audit firms that are members of the Iranian Society of Certified Public Accountants. Using data from 300 auditors analyzed through structural equation modeling (SEM), the findings indicate a significant negative relationship between conspiracy illusion and auditor independence—higher conspiracy illusion correlates with lower auditor independence. However, auditors with greater tolerance for ambiguity and stronger religious orientation experience a lessened negative impact of conspiracy illusion. The results highlight that auditor independence is influenced not only by professional standards but also by psychological factors. Therefore, fostering psychological training and critical thinking, as well as enhancing tolerance for ambiguity and positive religious attitudes, may help strengthen auditor independence.

کلیدواژه‌ها

Conspiracy Illusion؛ Auditor Independence؛ Tolerance for Ambiguity؛ Religious Orientation