A Hybrid Entropy-TOPSIS Method to Investigate the Effect of Auditing Team Norms and Peer Personality Components on the Objectivity of Financial Auditors
الموضوعات :
Azam Beygi Harchegani
1
,
Houshang Amiri
2
,
Mohammad Khodamoradi
3
1 - Department of Accounting, Khorramshahr-Persian Gulf International Branch, Islamic Azad University, Khorramshahr, Iran
2 - Assistant Professor, Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran.
3 - Department of Mathematics, Izeh Branch, Islamic Azad University, Izeh, Iran
تاريخ الإرسال : 12 الأحد , رجب, 1443
تاريخ التأكيد : 12 الأربعاء , رمضان, 1443
تاريخ الإصدار : 16 الجمعة , صفر, 1445
الکلمات المفتاحية:
Entropy,
TOPSIS,
Objectivity of Financial Auditors,
ملخص المقالة :
Auditors' personality traits have a significant effect on the motivation of their financial behavior. In fact, the personal and personality traits of auditors that can be influenced by the environment play an important role in motivating individuals to engage in financially professional behaviors. Audit team norms are one of the factors in the audit firm environment that affect the auditor's behavior. In this study, the effect of auditing team norms and auditors' personality types on auditor objectivity was investigated. The Entropy technique is used to examine the importance of the norms of the audit team and the personality components of the peers, and based on the results and using the TOPSIS method, these factors affecting the objectivity of financial auditors are ranked. The statistical population of this study includes all professional auditors working in the auditing organization and private auditing institutions, members of the Iranian Society of Certified Public Accountants in 2020, including 242 members. The results showed that extroverted and responsible personality types have a positive and significant effect on auditors' objectivity. The results also showed that the norms of the audit team have a positive and significant effect on the objectivity of auditors.
المصادر:
Adili, M., Khodamipour, A., Pourheidari, O., Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity, Accounting and Auditing Research, 2020, 12(46), P. 5-20.
Doi: 10.22034/iaar.2020.112777
Akrseli, E. R., A basic quantification of the competitive implications of the demise of Arthur Andersen, Review of Industrial Organization, 2012, 29 (3), P. 193–212. Doi: 10.1007/s11151-006-9117-5
Akhar, G., and Konha, W., Heuristic decision making, Annual Review of Psychology, 2017, 62, P. 451-482. Doi: 1146/annurev-psych-120709-145346
Azadi, M., Izadikhah, M., Ramezani, F., Hussain, F.K., A mixed ideal and anti-ideal DEA model: an application to evaluate cloud service providers, IMA Journal of Management Mathematics, 2020, 31(2), P.233-256, Doi: 1093/imaman/dpz012
Aleni, B.M., de Jonge, J., Smit, D., Depla, M.F., Pot, A.M., The moderating role of decision authority and coworker-and supervisor support on the impact of job demands in nursing homes: a cross-sectional study, Int J Nurs Stud, 2015, 49(7), P. 822–33. Doi: 10.1016/j.ijnurstu.2012.02.003
Arnesoun, C. , Brazel, J. F., Hatfield, R. C., Jackson, S. B., How do audit work paper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads? Auditing: J. Practice Theory, 2015, 29 (2), P. 27–43. Doi: 10.2308/aud.2010.29.2.27
Aberou, E, P. L., Occupational stress among health care workers: a test of the job demand-control model, J. Org. Behav, 2019, 9(3), P. 217–239. Doi: 10.1002/job.4030090303
Barg Land, M., Kong, S., The Structure of the Belgian Audit Market: The Effects of Clients’ Concentration and Capital Market Activity, Internal Journal of Auditing, 2018, 1(2), P. 151- 162. Doi: 10.1111/1099-1123.00019
Bzerman-Ponte, E., Escobar-Rodriguez, T., Borrero-Dominguez, C., Empirical analysis of delays in the signing of audit reports in Spain, International Journal of Auditing, 2016, 12(2), P. 129-140. Doi: 10.1111/j.1099-1123.2008. 00375.x
Badpa, B., Pourheidari, O., khodamipour, A., Investigating the Effect of Transformational Client Leadership on Auditor’s Judgment and the Mediating Role of Client Identification, The Journal of Accounting Advances, 2019, 11(1), P. 29-67. Doi: 10.22099/jaa.2019.32501.1827
Cenap, S., Akhtar, S., Arshad, M. A., Mahmood, A., Ahmed, A., Spiritual quotient
towards organizational sustainability: the Islamic perspective, World Journal of Entrepreneurship, Management and Sustainable Development, 2018, 13(2), P. 163-170. Doi: 10.1108/WJEMSD-01-2017-0002.
Chen, A., Pina e Cunha, M., Workplace spirituality and organizational commitment:
an empirical study. Journal of Organizational Change Management, 2017, 21(1), P. 53-75.
Doi: 10.1108/09534810810847039
Calger-Ponte, E., Escobar-Rodriguez, T., Borrero-Dominguez, C. Empirical analysis of delays in the signing of audit reports in Spain, International Journal of Auditing, 2008, 12(2), P. 129-140. Doi: 10.1111/j.1099-1123.2008.00375.x
Doling C.T., Analysis of the influence of emotional intelligence (EQ) and spiritual
intelligence (SQ) on employee performance, Journal of Business and Management, 2018, 15(1), P. 1-16. Doi: 10.24818/mer/2020.06-05
Hafman, D. W., Spirituality and management, Journal of Managerial Psychology, 2015, 9(6), P. 5-8.
Doi: 10.1108/02683949410070142.
Jokar, H., Shamsaddini, K., Daneshi, V., Investigating the Effect of Investors' Behavior and Management on the Stock Returns: Evidence from Iran, Advances in Mathematical Finance and Applications, 2018, 3(3), P. 41-52. Doi: 10.22034/amfa.2018.544948
Feransic, K., Jensen K. L., and Payne. J. L., The effect of a bidding restriction on the audit services market. Journal of Accounting Research, 2020, 38(2), P.355–374. Doi: 10.2307/2672937
Gholamrezaee, M., Hassani, M., The Effects of Personality Disorder on Auditors' Professional Skepticism, Journal of Accounting Knowledge, 2019, 10(2), P. 43-76. Doi: 10.22103/jak.2019.13195.2866
Khajavi, S., Kermani, E., Personality Traits Affecting Knowledge Sharing in Audit Firms with Structural Equation Approach, the financial Accounting and Auditing Researches, 1400, 13(50), P. 1-32. (in Persian)
Makirimk, A., Nakamura, T., Basic Study on Prevention of Human Error—How Cognitive Biases Distort Decision Making and Lead to Crucial Accidents, In Proceedings of the 5th International Conference on Applied Human Factors and Ergonomics, Krakow, Poland, 1994, 19–23, P. 136–141.
Mitrouf, D., Netan, A., Choices, Values, and Frames. Am. Psychol., 1999, 34, P. 341–350.
Bazerman, M.H., Moore, D.A., Judgment in Managerial Decision Making; Harvard University Press: Cambridge, MA, USA, 2001.
Namazi, M., Zeraatgari, R., Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities,Empirical Research in Accounting, 2020, 10(4), P. 26-50. Doi: 10.22051/jera.2018.18970.1925
Negrmantou, E. R., A basic quantification of the competitive implications of the demise of Arthur Andersen. Review of Industrial Organization 2010, 29 (3), P. 193–212. Doi: 10.1007/s11151-006-9117-5
Pochita Martizou, D., Demaria, S., Magnan, M., Beyond earnings: Do EBITDA reporting andgovernance matter for market participants? Manageral Finance, 2021, 43(2), P. 193–211. Doi: 10.1108/MF-07-2016-0205.
Poordavoodi, A., Moazami Goudarzi, M.R., Haj Seyyed Javadi, H., Rahmani, A.M., Izadikhah, M., Toward a More Accurate Web Service Selection Using Modified Interval DEA Models with Undesirable Outputs, Computer Modeling in Engineering & Sciences, 2020, 123(2), P. 525-570, Doi: 32604/cmes.2020.08854
Parsa, B., Sarraf, F., Financial Statement Comparability and the Expected Crash Risk of Stock Prices, Advances in Mathematical Finance and Applications, 2018, 3(3), P. 77-93.
Doi: 10.22034/amfa.2018.544951
Regou, A., Kahneman, D., Judgment under uncertainty: heuristics and biases, Science, 1974, 185(4157), P. 1124-1131. Doi: 1126/science.185.4157.1124
Salehi, A., Mohammadi, S., Afshari, M., Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management, Advances in Mathematical Finance and Applications, 2017, 2(3), P. 91-105. Doi: 10.22034/amfa.2017.533104
Soukidi, E., Psychological Testing at Work, The McGraw-Hill Companies. New York, 2002.
Seven, S., Baumbach, E., Woodside, A. G., Applying configurational theory to build a typology of ethnocentric consumers, International Marketing Review, 2020, 33(3), P. 351–375. Doi: 10.1108/IMR-03-2014-0075.
Sepehri, P., Azadi, K., Vatanparast, M., Akbari, B. Auditor's Personality Types and Their Adherence to Code of Professional Ethics, Management Accounting, 2020, 13(44), P. 205-215. (in Persian)
Safari Gerayli, M., Valyan, H., Designing a Model and Assessing the Capabilities of Audit Institutions in Promoting Social Trust, journal of Value & Behavioral Accounting, 2019, 3(6), P.65-104
Terihanedina, R., Spirituality, Progress, Meaning, and Values, Paper Presented 3rd
Annual Conference on Spirituality, Leadership, and Management, Ballarat, 4 December, 2015.
Teslangou S., Sankaraguruswamy, S., and Y. Zang. Audit Market Concentration and Audit Quality. Working paper, Indian School of Business, National University of Singapore, and Singapore Management University, 2019.
Yang, H., Xie, Sh., How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market, China Journal of Accounting Research, 2014, 9, P. 305–319. Doi: 10.1016/j.cjar.2016.09.001
Zare, R., Izadikhah, M., Multi-criteria decision making methods for comparing three models of aluminum ingot production through life cycle assessment, Applied Ecology and Environmental Research, 2017, 15(3), P. 1697-1715, Doi: 10.15666/aeer/1503_16971715
Zahr, A., Nakamura, T., Marshal, W., Influence of Cognitive Biases in Distorting Decision Making and Leading to Critical Unfavorable Incidents, Safety, 2013, 1, P. 44-58; Doi:10.3390/safety1010044.
Chen, S.J., Hwang, C.L., Fuzzy Multiple Attribute Decision Making: Methods and Applications, Springer-Verlag, Berlin, 1992.
Hwang, C.L., Yoon, K., Multiple Attribute Decision Making Methods and Applications, Springer, Berlin Heidelberg, 1981.
Shannon, C. E., A mathematical theory of communication, Bell System Technical Journal, 1948, 27(3), P.379-423, Doi: 10.1002/j.1538-7305.1948.tb01338.x.
