تأثیر مدل برنامه ریزی شده بر کیفیت حسابرسی با تأکید برمعیارهای رفتاری و هویت فرهنگی زنان حسابرس
محورهای موضوعی : روان شناسی
بهاره اعظمی
1
,
حمزه محمدی خشوئئ
2
,
رحمان ساعدی
3
1 - دانشجوی دکتری حسابداری، گروه حسابداری، دانشکده علوم انسانی و حقوق، دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران
2 - استادیار، گروه حسابداری، دانشکده علوم انسانی و حقوق، واحد اصفهان(خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
3 - استادیار، گروه حسابداری، دانشکده علوم انسانی و حقوق، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
کلید واژه: هوش مصنوعی, هنجار ذهنی , نگرش , کنترل رفتاری ادراک شده حسابرسی , قصد رفتاری, هویت فرهنگی,
چکیده مقاله :
هدف پژوهش حاضر، بررسی تأثیر مدل برنامه ریزی شده بر کیفیت حسابرسی با تأکید برمعیارهای رفتاری و هویت فرهنگی زنان حسابرس بود. جامعه آماری شامل تمامی زنان حسابرس شاغل در موسسات حسابرسی بود. روش نمونه گیری پژوهش دردسترس بود و تعداد 350 نفر زنان حسابرس شاغل به عنوان نمونه انتخاب شدند. روش پژوهش توصیفی از نوع همبستگی بود. جهت گردآوری داده ها از پرسشنامه های رفتار در جهت استفاده از هوش مصنوعی برای کیفیت حسابرسی چن در سال( 2022)، پرسشنامه نگرش مقیمی (1397)، پرسشنامه هنجار ذهنی وانگ(2022)، پرسشنامه کنترل رفتاری ادراک شده حسابرسی جنسن(2021)، پرسشنامه قصد رفتاری داوتانس و دیماتولوس در سال (2017) و پرسشنامه هویت فرهنگی طاهری(1392 ) بود. برای تجزیه و تحلیل داده ها از روش ضریب همبستگی پیرسون ، تحلیل مسیر و از نرم افزارهای spss-26 و smart pls-4 استفاده شد. نتایج نشان داد که نگرش از طریق قصد رفتاری با میزان19/0- ، هنجار ذهنی از طریق قصد رفتاری با میزان 30/0 ، کنترل رفتاری ادراک شده حسابرسی از طریق قصد رفتاری با میزان 34/0 و هویت فرهنگی از طریق قصد رفتاری با میزان 62/0 به طور غیرمستقیم و رفتار در جهت هوش مصنوعی برای کیفیت حسابرسی را پیش بینی می کند. هم چنین مدل از نیکویی برازش مطلوبی برخوردار بود. در نهایت زنان در نمونه مورد بررسی از نظر هنجار ذهنی، نگرش ،کنترل رفتاری ادراک شده حسابرسی، قصد رفتاری و هویت فرهنگی در موسسات حسابرسی نقش مهمی را ایفا می کنند و می توانند در جهت بهبود کیفیت حسابرسی گام مهمی را بردارند.
The research was intended to investigate the planned model efficacy on auditing quality with emphasis on female auditors’ behavior norms and cultural identity in Isfahan metropolitan. The statistical population enfolded all the female auditors working in audit institutions. 350 female working auditors were selected via convenience sampling procedure as the research sample. The research was descriptive of correlation type. To collect data Chen’s Artificial Intelligence in Auditing Quality Questionnaire (2020), Moghimi's Attitude Questionnaire (2018), Wang's Mental Norm Questionnaire (2022), Jensen's Auditing Perceived Behavioral Control Questionnaire (2021), Davvetas and Diamantopoulos Behavioral Intention Questionnaire (2017) and Taheri's Cultural Identity Questionnaire (2013) were implemented. Pearson correlation coefficient and path analysis were applied as statistical method to analyze the data by utilizing spss-26 and smart pls-4 software. The results indicated that attitude (-0.19) mental norm (0.30), perceived behavioral control (0.34) and cultural identity (0.62) by mediating role of behavioral intention and indirectly predicated the behavior in direction of artificial intelligence in auditing quality. The model also obtained an optimum goodness of fit. Finally, the research concluded that the participated woman auditors of the studied sample played a significant role in audit institutions considering the mental norm, attitude, perceived behavioral control, behavioral intention and cultural identity and they could take important measures to improve auditing quality.
Ajzen, I., & Fishbein, M. (2003). Questions raised by a reasoned action approach: Reply to Ogden. Health Psychology.Anderson, C.A., & B.J. Bushman. DOI: 10.1037/0278-6133.23.4.431
Arel, B. (2010). The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting, 2(26), 170-176. DOI: https://doi.org/10.1016/j.adiac.2010.05.002
Asare, S. K., Van Brenk, H., & Demek, K. C. (2024). Evidence on the homogeneity of personality traits within the auditing profession. Critical Perspectives on Accounting, 99, 102584. DOI: https://doi.org/10.1016/j.cpa.2023.102584
Ashna, H., & Rouhani, M. (2018). Cultural identity of theoretical Iran to its fundamental components. Cultural Research Quarterly, 3(4), 157-185. [Persian] DOI: https://www.jicr.ir/article_159.html
Bakhtiari, A., Hijazi, R., & Jarjarzadeh, A. (2022). Identification of factors affecting auditors' psychological characteristics in audit judgment. Accounting Knowledge and Management Audit, 10(37), 143-158. DOI: https://www.jmaak.ir/article_17186_1cef7bb466d3e238170382db6ba23a58.pdf
Carp, M., & Istrate, C. (2021). Audit quality under influences of audit firm and auditee characteristics: evidence from the romanian regulated market. Sustainability, 13, 1-16. DOI: https://doi.org/10.3390/su13126924
Chen, D., Esperança, J. P., & Wang, S. (2022). The impact of artificial intelligence on firm performance: an application of the resource-based view to e-commerce firms. Frontiers in psychology, 13, 1-14. https://www.frontiersin.org/journals/psychology/articles/10.3389/fpsyg.2022.884830/full
Cullinan, C, P., Earley, C, E., & Roush., P, B. (2013). Multiple auditing standards and standard setting: implications for practice and education. American Accounting Association, 7(1), 1-10. DOI: https://doi.org/10.2308/ciia-50344
Davvetas, V., & Diamantopoulos, A. (2017). Regretting your brand-self? The moderating role of consumer-brand identification on consumer responses to purchase regret.Journal of Business Research, 80(c), 218-227. DOI: https://doi.org/10.1016/j.jbusres.2017.04.008
Delbari Ragheb, M., & Ismailzadeh Moghri, A. (2023). Quality model of independent audit by meeting the needs of stakeholders. Varsi Financial Accounting Researches, 1(1), 69-98. [Persian] DOI: https://sanad.iau.ir/journal/faar/Article/699785?jid=699785
Fedyk, A., Honson, J., Khimich, N., & Fedyk, T. (2022) Is artificial intelligence improving the audit process. Review of Accounting Studies, 27, 938-985. DOI: http://dx.doi.org/10.1007/s11142-022-09697-x
Hajiani, E. (2000). Globalization and national identity. National Studies Quarterly, second year, Fall. [Persian] DOI: https://doi.org/10.30473/gaa.2020.50765.1341
Herda, D. N., & Lavelle, J. (2022). How and why auditors’ social exchange relationships influence their attitudes and behaviors: Implications for audit quality. Business Horizons, 65(3), 245-24 DOI: https://doi.org/10.1016/j.bushor.2021.02.044
Hijazi, Y. (2008). The role of personality traits, social origin and selection criteria in academic success and job performance of agriculture students of Tehran University. PhD Thesis, Faculty of Agriculture, University of Tehran. [Persian] DOI: https://noordoc.ir/thesis/21717
Indarti, M. G. K., & Widiatmoko, G. (2021). The effects of earnings management and audit quality on cost of equity capital: Empirical evidence from indonesia. Journal of Asian Finance, Economics and Business, 8(4), 769-776. DOI: https://doi.org/10.13106/JAFEB.2021.VOL8.NO4.0769
Janssen, S., Hardies, K., Vanstraelen, A., & Zehms, K. M. (2021). Auditors’ professional skepticism: Traits, behavioral intentions, and actions. Behavioral Intentions, and Actions (February 12, 2021). DOI: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3717615
Moghimi, S. M. & Ramadan, M. )2018). Management research paper, second volume. Rahdan Publishing House, Tehran. [Persian] URL: https://ajansbook.ir/
Nejatpour, M., & Milani, J. (2022) Challenges of Iranian cultural identity in the process of globalization and virtual space. Studies of Social and Political Cognition, 1(1), 42-60. [Persian] DOI: https://jpir.journals.umz.ac.ir/article_2735.html
Portarq, A., Rostgar, Y., & Moaidfar, S. (2022). Building cultural-native identity in the context of generations; A qualitative research among three generations of citizens of Bandar Abbas. Cultural Research Society, 13(2), 1-27 [Persian]. DOI: https://socialstudy.ihcs.ac.ir/article_8015.html
Royaei, R. A. & Ebrahimi, M. (2014). Investigating the effect of audit committee characteristics on the level of voluntary ethical disclosure. Financial Accounting Quarterly, 25, 116-96. [Persian] DOI: https://civilica.com/doc/1440447/
Safarzadeh, M, H., Sajjadi, H., & Shabani, M. (2019). The effect of personality type on audit quality (Case study: Auditors of Iran's Audit Court), Government Accounting, 6(2), 151-168. [Persian] DOI: https://gaa.journals.pnu.ac.ir/article_7280.html
Sarmad, Z., Bazargan, A., & Hijazi, A. (2023). Research methods in behavioral sciences, 12th edition. Tehran: Aghat Publications. DOI: https://www.adinehbook.com/product/9643290514
Sarvari, T. (2017). Investigating the impact of brand regret on behavioral intention through satisfaction and the moderating role of users' behavioral intention in first-class sports clubs in Mashhad. Master's thesis, Department of Management, Faculty of Administrative Sciences and Economics, Ferdowsi University of Mashhad. URL: https://ensani.ir/fa/article/417949
Satari, J. (2004). National identity and cultural identity. Publishing Center, 478. [Persian] URL: https://ensani.ir/fa/article/19993
Taheri, M. (2012). investigating the effect of watching Persian language satellite television on women's adherence to cultural identity (a case study of women aged 15 to 49 in Tehran). Master's Thesis in Advertising and Cultural Communication, Sourah University. URL: https://www.daneshgahi.com/P/tl/PBlet.aspx?tid=2010245
Turner, J. H. (1998). The structure of sociological theory. Sixth Edition. New York: Wads Worth Publishing Company. URL: https://www.amazon.com/Structure-Sociological-Theory-Jonathan-Turner/dp/0534513530
Wang, Y. Y., Wang, Y. S., & Wang, Y. M. (2022). What drives students’ Internet ethical behaviour: an integrated model of the theory of planned behaviour, personality, and Internet ethics education. Behaviour & Information Technology, 41(3), 588-610. URL: https://doi.org/10.1080/0144929X.2020.1829053