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، مبارکه، ایران.
2 - گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ايران.
3 - گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، مبارکه، ایران.
الکلمات المفتاحية: اعتبار گزارش حسابرسی, حسابرسی مستقل, مدل, نظریۀ داده‌بنیاد,
ملخص المقالة :
هدف: بررسی محتوایی نیازهای ذی‌نفعان نشان می‌دهد که نیاز اولیه و زیربنایی آن‌ها در حوزۀ اطلاعات مالی، کسب اطمینان از قابل‌اتکابودن فرآیند حسابرسی و معتبربودن گزارش حسابرسی است. این نیاز هنگامی مرتفع می‌شود که عملیات حسابرسی با کیفیت لازم و کافی انجام شده باشد. براین‌اساس، هدف این پژوهش ارائه مدل اعتبار گزارش حسابرسی برای اولین‌بار است.
روش‌شناسی پژوهش: این پژوهش با رویکرد کیفی و از لحاظ هدف، بنیادی و از نظر روش شناخت، توصیفی از نوع پیمایشی و از لحاظ بُعد زمانی، از نوع مقطعی است. جامعه آماری شامل خبرگان حرفه حسابرسی است. داده‌های لازم ازطریق مصاحبه‌های عمیق و نیمه‌ساختاریافته با روش نمونه‌گیری نظری در سال ۱۴۰۲ جمع‌آوری گردید و مطابق رهیافت نظریۀ داده‌بنیاد نظام‌مند با نرم‌افزار مکس‌کیودا مورد تحلیل قرار گرفت.
یافته‌ها: نتایج به شکل‌گیری مدل اعتبار گزارش حسابرسی در چهارچوب مدل پارادایمی انجامید که نشان می‌دهد سه عامل شرایط محیطی، کیفیت رسیدگی و ویژگی‌های فردی، در اعتبار گزارش حسابرسی تأثیرگذار هستند و ارزش‌افزوده حسابرسی هم پیامد اصلی آن است.
اصالت / ارزش‌افزوده علمی: اعتبار گزارش حسابرسی برای سرمایه‌گذاران، بورس اوراق بهادار، سازمان‌ها و سایر نهادها مهم است؛ زیرا به آن‌ها کمک می‌کند تا تصمیمات خود را با اطمینان بیش‌تری اتخاذ کنند. این اعتبار تحت‌تأثیر عوامل مختلفی قرار می‌گیرد و دارای پیامدهای مهمی نیز است. ازاین‌رو، به‌منظور بررسی جامع‌تر موضوع، مدل اعتبار گزارش حسابرسی از جنبه‌های مختلف بررسی گردید.
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