علل و پیامدهای کمایش ایگو در کیفیت قضاوت و تصمیم‌گیری حسابرسان
الموضوعات : Accountingزهرا نظیفی 1 , علی رضا مهرآذین 2 , ابوالقاسم مسیح آبادی 3 , احمد زنده دل 4
1 - گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران.
2 - گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران.
3 - گروه حسابداری ، واحد سبزوار ، دانشگاه آزاد اسلامی ، نیشابور، ایران.
4 - استادیار، گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران.
الکلمات المفتاحية: آزمایش و سناریو, حسابرس, کمایش ایگو, کیفیت قضاوت و تصمیم‌گیری,
ملخص المقالة :
هدف: مطالعه کمایش ایگو در حوزه حسابرسی الزامی است؛ این پدیده در حسابرسی صورت‌های مالی می‌تواند تبعات خطرناکی داشته باشد. درک اینکه آیا ویژگی‌های اکولوژیکی می‌توانند و تحت چه شرایطی، کاهش یا تشدید عواقب کمایش ایگو را سبب می‌شود نیز مهم است؛ در پژوهش حاضر با انجام آزمایش‌ها و طراحی سناریوهای واقعی حرفه به بررسی نقش کمایش ایگو در کیفیت قضاوت و تصمیم‌گیری حسابرسان یعنی بررسی علل و پیامدهای کمایش ایگو در حسابرسی پرداخته می‌شود.
روش‌شناسی پژوهش: پژوهش از نظر روش گردآوری داده‌ها، تجربی بوده و در حوزه تحقیقات رفتاری و روان‌شناختی قرار می‌گیرد. داده‌های مربوط به حسابرسان شاغل در مؤسسات حسابرسی طی سال 1401 جمع‌آوری و با استفاده از نرم‌افزار SPSS مورد تجزیه‌وتحلیل قرار گرفت. داده‌های مربوط به کمایش ایگو طی انجام آزمایشات و سناریوهای طراحی‌شده و آزمون استروپ محقق گردید و از پرسش‌نامه محقق‌ساخته جهت سنجش کیفیت قضاوت حسابرسان استفاده شد.
یافته‌ها: نتایج نشان داد وظایف حسابرسان موجب کمایش ایگوی آن‌ها می‌شود که تجربه حسابرسی می‌تواند پدیده کمایش ایگوی ناشی از وظایف حسابرسان را تعدیل کند. همچنین نتایج حاکی از این بود که کمایش ایگو موجب تفاوت در کیفیت قضاوت و تصمیم‌گیری اخلاقی آن‌ها می‌شود.
اصالت / ارزش‌افزوده علمی: دانش‌افزایی این پژوهش استفاده از آزمون استروپ و بهره‌گیری از ابزار علوم روان‌شناختی در حسابرسی است؛ لذا از پژوهش‌های بین‌رشته‌ای محسوب می‌شود.
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