ارائه الگویی جهت بررسی عوامل مؤثر بر عملکرد حسابرسی با رویکرد مبتنی بر ریسک و کیفیت حسابرسی مستقل
الموضوعات : مطالعات اخلاق و رفتار در حسابداری و حسابرسی
1 - استادیار، گروه حسابداری، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران.
الکلمات المفتاحية: کیفیت حسابرسی, مدیریت ریسک, عملکرد حسابرسی, تکنیک مدل‌سازی معادلات ساختاری, فناوری اطلاعات.,
ملخص المقالة :
هدف: این پژوهش به بررسی عوامل مؤثر در عملکرد حسابرسی با رویکرد مبتنی بر ریسک و کیفیت حسابرسی می‌پردازد. همچنین رابطه میان رویکرد مبتنی بر ریسک و کیفیت حسابرسی مستقل را بررسی می‌کند. روش: ابزار گردآوری داده‌ها در این پژوهش پرسشنامه می‌باشد. این مطالعه به منظور بررسی عوامل مؤثر، 500 حسابرس حرفه‌ای را هدف‌گذاری کرد، اما 384 نفر از آن‌ها به پرسشنامه پژوهشی پاسخ دادند. مدل‌سازی معادله ساختاری حداقل مربعات جزئی برای آزمون فرضیه‌های این پژوهش به‌کار گرفته شد. یافته‌ها: یافته‌های این پژوهش که با تحلیل داده‌ها با استفاده از مدل‌سازی معادلات ساختاری بدست آمد، ارتباط مثبتی را میان توانمندی حسابرسان، پشتیبانی فناوری اطلاعات، توان رقابتی شرکت‌های حسابرسی، هزینه‌های حسابرسی، ریسک‌های مشتری با بکارگیری رویکرد مبتنی بر ریسک، و همچنین با کیفیت حسابرسی‌های مستقل نشان دادند. از طرفی میان فشار کاری روی حسابرسان و بکارگیری رویکرد مبتنی بر ریسک، و نیز کیفیت حسابرسی‌های مستقل، ارتباط منفی وحود دارد. از سوی دیگر، رویکرد مبتنی بر ریسک همچنین اثر مثبت و معناداری بر کیفیت حسابرسی مستقل دارد. نتیجه‌گیری: در امور حسابرسی، قرار گرفتن در معرض فشارهای محسوس و نامحسوس برای حسابرسان اجتناب‌ناپذیر است. با این حال، اگر حسابرسان بدانند که چگونه کار را به روشی علمی سازماندهی کنند که همیشه مثبت باشند و سلامت جسمانی خود را بهبود بخشند، می‌توانند فشارها را کنترل کرده و کاهش دهند. علاوه‌بر این، شرکت‌های حسابرسی باید سیاست‌های تشویقی و پاداش‌دهی را اِعمال کنند، تا انگیزه و رضایت را در محل کار افزایش دهند، و یک محیط دوستانه را برای حسابرسان ایجاد کنند تا تجربیاتشان را با هم به اشتراک بگذارند و بیاموزند.
المصادر:
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رضاخانی، مجید؛ دادبه، فاطمه (1400). نقش حسابرسی داخلی در مدیریت ریسک جامع شرکت‌های بیمه در ایران. پژوهشنامه بیمه (صنعت بیمه)، 10(1)، ص147-170. http://dx.doi.org/10.22056/ijir.2021.01.06
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بابازاده، الهام؛ جوادی، اکبر؛ مشهدی قره قیه، هادی (1395). ویژگی‌های موثر بر کیفیت حسابرسی فناوری اطلاعات. در: تهران: پنجمین کنفرانس بین‌المللی حسابداری و مدیریت؛ و دومین کنفرانس کارآفرینی و نوآوری‌های باز.
پورسعید، عباس؛ محمدی‌پور، رحمت‌اله (1398). امکان‌سنجی استقرار نظام حسابرسی داخلی مبتنی بر ریسک در دانشگاه آزاد اسلامی کشور. پژوهش‌های حسابداری مالی و حسابرسی، 11(41)، ص229-262.
رضاخانی، مجید؛ دادبه، فاطمه (1400). نقش حسابرسی داخلی در مدیریت ریسک جامع شرکت‌های بیمه در ایران. پژوهشنامه بیمه (صنعت بیمه)، 10(1)، ص147-170. http://dx.doi.org/10.22056/ijir.2021.01.06
کریم‌آبادی، محمد؛ جهانگیرنیا، حسین؛ حاجیها، زهره؛ غلامی جمکرانی، رضا (1401). ارزیابی معیارهای آیین رفتار حرفه‌ای در کیفیت حرفه حسابرسی مستقل. پژوهش‌های حسابداری مالی و حسابرسی، 14(55)، ص79-101.
Abdallah, A.A.J., Mssadeh, A.A.D. & Othman, O.H. (2015). Measuring the impact of business risks on the quality of the auditing process. Review of Integrative Business Economics Research, 4(2), p. 171–181.
Abdullatif, M. & Al-Khadash, H. (2010). Putting audit approaches in context: The case of business risk audits in Jordan. International Journal of Auditing, 14(1), p.1–24.
Abdul-Rahman, O.A., Benjamin, A.O. & Olayinka, O.H. (2017). Effect of audit fees on audit quality: Evidence from cement manufacturing companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 5(1), p. 6–17.
Alaraji, F.A.A.S., Al-Dulaimi, Z.Y.S., Sabri, T.M.M. & Ion, E.I. (2017). Factors affecting the quality of external auditing services. In: Proceedings of the 11th International Conference on Business Excellence (pp. 557−568).
Albrecht, C., Albrecht, C.C., Wareham, J. & Fox, P. (2006). The role of power and negotiation in online deception. Journal of Digital Forensics, Security and Law, 1(4), p. 29–48.
Al-Khaddash, H., Al Nawas, R. & Ramadan, A. (2013). Factors affecting the quality of auditing: The case of Jordanian commercial banks. International Journal of Business and Social Science, 4(11), p. 206–222.
Allaham, T., Nassar, A.M., & Reesh, S.A. (2017). Factors affecting the application of business risk audit methodology in Jordanian commercial banks. International Journal of Business and Social Science, 8(7), p. 229–236.
Andersen, T.J. (Ed.). (2006). Perspectives on strategic risk management. Køge, Denmark: Copenhagen Business School Press.
Barta, G. (2018). The increasing role of IT auditors in financial audit: Risks and intelligent answers. Business, Management and Education, 16(1), p. 81–93.
http://dx.doi.org/10.3846/ bme.2018.2142.
Bedard, J.C., Graham, L. & Jackson, C. (2005). Information systems risk and audit planning. International Journal of Auditing, 9(2), p.147–163.
Bell, B., Peecher, E. & Solomon, I. (2005). The 21st century public company audit: Con ceptual elements of KPMG’s global audit methodology. Montvale, NJ: KPMG.
Bell, T.B., Landsman, W.R. & Shackelford, D.A. (2001). Auditors' perceived business risk and audit fees: Analysis and evidence. Journal of Accounting research, 39(1), p. 35-43.
Bell, T.B., Marrs, F.O., Solomon, I. & Thomas, I. (1997). Auditing organizations through a strategic systems lens. Montvale, NJ: KPMG.
Berry, L., Bennett, D. & Brown, C. (1989). Service quality: A profit strategy for financial institutions. USA: Dow Jones Irwin.
Bierstaker, J.L., Burnaby, P. & Thibodeau, J. (2001). The impact of information technology on the audit process: an assessment of the state of the art and implications for the future. Managerial Auditing Journal, 16(3), p.159-164.
Boon, K., McKinnon, J. & Ross, P. (2008). Audit service quality in compulsory audit tendering: Preparer perceptions and satisfaction. Accounting Research Journal, 21(2), p. 93-122.
Bryman, A. (2012). Social research methods (4th ed.). New York, USA: Oxford University Press.
Choi, J.H., Kim, J.B. & Zang, Y. (2006). The association between audit quality and abnormal audit fees. http://dx.doi.org/10.2139/ssrn.848067
Curtis, E. & Turley, S. (2007). The business risk audit–A longitudinal case study of an audit engagement. Accounting, Organizations and Society, 32(4-5), p. 439-461.
Danescu, T. & Chira, A. (2014). Professional judgment and reticence to apply sampling techniques. Procedia Economics and Finance, 15, p. 1253-1258.
DeAngelo, L.E. (1981). Auditor independence, ‘low balling’, and disclosure regulation. Journal of accounting and Economics, 3(2), p. 113-127.
DeFond, M. & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), p. 275-326.
Dicksee, L.R. (1904). Auditing: A practice manual for auditors. London: Gee & Co.
Do, H.H. (2015). The factors affect the quality of financial statements audit in Vietnam businesses. Asian Social Science, 11(27).
Dye, R.A. (1993). Auditing standards, legal liability, and auditor wealth. Journal of political Economy, 101(5), p. 887-914.
Eilifsen, A., Knechel, W.R. & Wallage, P. (2001). Application of the business risk audit model: A field study. Accounting Horizons, 15(3), p.193-207.
Eshleman, J.D. & Guo, P. (2014). Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. Auditing: A Journal of Practice & Theory, 33(1), p.117-138.
Fitriany, V.S. & Anggraita, V. (2016). Impact of abnormal audit fee to audit quality: Indonesian case study. American Journal of Economics, 6(1), p.72-78
Fogarty, J.A., Graham, L. & Schubert, D.R. (2006). Assessing and responding to risks in a financial statement audit. Journal of Accountancy, 202(1), p. 43.
Francis, J.R. (2011). A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory, 30(2), p.125-152.
Gibson, M.S. (2003). Is corporate governance ineffective in emerging markets? Journal of Financial and Quantitative Analysis, 38(1), p. 231-250.
Hair, J.F., Black, W.C., Babin, B.J. & Anderson, R.E. (2009). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Prentice Hall International.
Hanson, A.W. (1942). Auditing: Theory and its application. New York, USA: McGraw-Hill Book Company Inc.
Hayes, A.A. (2006). Huddle, huddle, toil and trouble: A time to Re-examine the curse of the expectation gap. The Journal of Government Financial Management, 55(4), p. 68-70.
Higgs, J.L. & Skantz, T.R. (2006). Audit and non-audit fees and the market's reaction to earnings announcements. Auditing: A Journal of Practice & Theory, 25(1), p.1-26.
Houston, R.W., Peters, M.F. & Pratt, J.H. (1999). The audit risk model, business risk and audit-planning decisions. The Accounting Review,74(3), p. 281-298
Johnstone, K.M., Bedard, J.C. & Ettredge, M.L. (2004). The effect of competitive bidding on engagement planning and pricing. Contemporary Accounting Research, 21(1), p. 25-53.
Khalifa, R., Sharma, N., Humphrey, C. & Robson, K. (2007). Discourse and audit change: ransformations in methodology in the professional audit field. Accounting, Auditing & Accountability Journal, 20(6), p. 825-854.
Knechel, W.R. (2007). The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society, 32(4−5), p. 383–408.
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