کیفیت تیم حسابرسی و رفتارهای تهدید کننده کیفیت حسابرسی: شواهد تجربی از موسسات حسابرسی ایرانی
الموضوعات : پژوهش های مالی و رفتاری در حسابداری
مهنوش مظاهری اسدی
1
,
آرزو آقایی چادگانی
2
1 - گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
2 - گروه حسابداری، دانشگاه آزاد اسلامی، واحد نجف آباد، نجف آباد ،ایران
الکلمات المفتاحية: کیفیت تیم حسابرسی, کیفیت حسابرسی, رفتارهای تهدیدکننده, حسابرسان. ,
ملخص المقالة :
با توجه به مسائل مطرح در زمینه کیفیت حسابرسی و اهمیت آن و نتایج متفاوت پژوهش های انجام شده در زمینه رابطه بین کیفیت تیم حسابرسی و رفتارهای تهدید کننده کیفیت حسابرسی در کشورهای مختلف، هدف این پژوهش بررسی این مسئله در بین موسسات حسابرسی در ایران است. این پژوهش از نظر هدف کاربردی، از نظر نحوه گردآوری داده ها پیمایشی و از نظر تحلیل ها توصیفی-همبستگی می باشد. جامعه آماری این پژوهش شامل کلیه حسابرسان شاغل در موسسات حسابرسی ایران و ابزار گردآوری داده ها پرسشنامه است. تعداد نمونه ها شامل 110 پرسشنامه و داده ها با استفاده از روش معادلات ساختاری تحلیل شدند. روایی و پایایی پرسشنامه از طریق آزمون ها مورد تایید قرار گرفت. نتایج نشان داد فردزدایی تیم حسابرسی با رفتارهای تهدید کننده کیفیت حسابرسی رابطه مثبت و معناداری دارد. همچنین نتایج نشان داد نابرابری جنسیتی با رفتارهای تهدید کننده کیفیت حسابرسی رابطه مثبت و معناداری دارد. اما، طبق نتایج هویت اجتماعی با رفتارهای تهدید کننده کیفیت حسابرسی رابطه ای ندارد و هویت اجتماعی نمی تواند رابطه بین فردزدایی و رفتارهای تهدید کننده کیفیت حسابرسی را تعدیل کند.
المصادر:
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Baskerville, R.F., Jacobs, K., Joannides de Lautour, V. and Sissons, J. (2016), “Ethnicity as inclusion and exclusion: drawing on concept and practice in accounting research”, Accounting, Auditing and Accountability Journal, Vol. 29 No. 8, pp. 1262-1269.
Bauer, T.D., Estep, C. and Malsch, B. (2019), “One team or two? Investigating relationship quality between auditors and IT specialists: implications for audit team identity and the audit process”, Contemporary Accounting Research, Vol. 36 No. 4, pp. 2142-2177, doi: 10.1111/1911-3846.12490.
Becker, S.D., Jagalla, T. and Skærbæk, P. (2014), “The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities”, Critical Perspectives on Accounting, Vol. 25 Nos 4/5, pp. 324-338.
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