Examine the effect of organizational culture on independent auditors professional skepticism

This study was conducted to determine the organizational culture and professional skepticism levels of independent auditors, to examine whether organizational cultures and professional skepticism differ in terms of demographic variables, and to examine the effect of organizational culture on independent auditors' professional skepticism. The universe of the study consists of 391 independent auditors working throughout Turkey in 2021. In the study, the organizational culture scale created by Cameron and Quinn (2006) and the Hurtt professional skepticism scale were used as data collection tools. Organizational culture scale is a 20-item scale consisting of adhocracy, clan, hierarchy and market culture sub-dimensions. The professional skepticism scale, on the other hand, is a 30-item scale consisting of the subdimensions of questioning reason, seeking information, suspending judgment, interpersonal understanding, autonomy and self-esteem. As a result of the analysis, the organizational culture and professional skepticism score averages of the independent auditors were found to be moderate. In terms of gender variable, a significant difference was found in favor of male supervisors in organizational culture and professional skepticism scores. Considering the title, significantly higher perceptions of CPA supervisors in organizational culture and professional skepticism scores stand out. In terms of professional experience variable, significant differences were found in organizational culture and professional skepticism scores. The lower perception of auditors with 1-5 years of experience and the higher perceptions of auditors with 21 years or more of experience draws attention. In terms of education variable, significant differences were found in organizational culture and professional skepticism scores. The low perception of associate degree graduates draws attention. A highly positive and significant relationship was found between organizational culture and professional skepticism scores. Looking at the results of the regression analysis, it was seen that organizational culture explained a large part of the total variance, such as 65%, of professional skepticism. Keywords:Organizational culture, professional skepticism, independent auditor.