ارائه مدل اعتبار گزارش حسابرسی: یک رویکرد کیفی
الموضوعات :
مسعود کیانی ده کیانی
1
,
علی جعفری
2
,
مریم فرهادی
3
1 - گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران
2 - گروه حسابداري، واحد بناب، دانشگاه آزاد اسلامي، بناب، ايران
3 - گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران
الکلمات المفتاحية: اعتبار گزارش حسابرسي, حسابرسي مستقل, مدل, نظریۀ داده‌بنیاد,
ملخص المقالة :
چکیده هدف: بررسی محتوایی نیازهای ذی‌نفعان نشان می¬دهد که نیاز اولیه و زیربنایی آنان در حوزۀ اطلاعات مالی، کسب اطمینان از قابل اتکابودن فرایند حسابرسی و معتبر بودن گزارش حسابرسي است. این نیاز هنگامی مرتفع می¬شود که عملیات حسابرسی با کیفیت لازم و کافی انجام شده باشد. براين‌اساس، هدف این پژوهش ارائه مدل اعتبار گزارش حسابرسي برای اولین بار در ايران می¬باشد. روش‌شناسی: اين پژوهش با رويكرد كيفي و ازلحاظ هدف، بنيادي و ازنظر روش شناخت، توصيفي از نوع پيمايشي و ازلحاظ بُعد زماني، از نوع مقطعي مي¬باشد. جامعه آماري، شامل خبرگان حرفه حسابرسي است. داده¬هاي لازم ازطريق مصاحبه¬هاي عميق و نیمه ساختاریافته، با روش نمونه¬گيري نظری جمع¬آوري گرديد. و مطابق رهيافت نظریۀ داده¬بنياد نظام¬مند با نرم‌افزار مکس¬کیودی¬اِی مورد تحلیل قرار گرفت. یافته‌ها: نتايج به شكل¬گيري مدل اعتبار گزارش حسابرسي در چارچوب مدل پارادایمی انجاميد که نشان می¬دهد سه عامل شرايط محيطي، كيفيت رسيدگي و ويژگي¬هاي فردي، در اعتبار گزارش حسابرسي تأثيرگذارند و ارزش‌افزوده حسابرسي هم پيامد اصلي آن مي¬باشد. ارزش افزوده علمی: اعتبار گزارش حسابرسي براي سرمايه¬گذاران، بورس اوراق‌بهادار، سازمان¬ها و ساير نهادها مهم است، زيرا به آن‌ها كمك مي¬كند تا تصميمات خودرا با اطمينان بيشتري اتخاذ كنند. اين اعتبار تحت‌تأثير عوامل مختلفی قرار مي¬گيرد و داراي پيامدهاي مهمي نيز است. ازاين‌رو، به‌منظور بررسي جامع¬تر موضوع، مدل¬ اعتبار گزارش حسابرسي از جنبه‌هاي مختلف بررسي گرديد.
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