بررسی تأثیر راهبردهای یادگیری خودکنترلی بر ارزیابی ریسک تقلب مالی

محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری

رضا نعمتی کشتلی ¹ (استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد اسلامشهر، اسلامشهر، ایران)

تاریخ دریافت : 1400/09/08 تاریخ پذیرش : 1400/09/24 تاریخ انتشار : 1400/09/01

کلید واژه: راهبردهای یادگیری خودکنترلی, حسابرسان, ارزیابی ریسک تقلب مالی, نظریه وینشتاین و هیوم,

چکیده مقاله :

هدف این پژوهش، بررسی ت‍أث‍‍‍‍‍‍‍‍ی‍‍‍‍‍‍ر راه‍‍‍‍ب‍‍‍‍‍ردهای یادگی‍‍‍‍‍‍‍‍‍‍‍‍ری خودکنترلی وینش‍‍‍‍تاین و هیوم بر ارزیابی ریسک تقل‍‍‍‍‍ب مالی می‌باشد. راه‍‍‍‍‍بردهای یادگی‍‍‍‍‍‍ری خودکنترلی به هرگ‍‍‍‍‍ونه تلاش‌های روانی در کنترل فرایندها، کارکردها و وضعیت درونی فرد گفته می‌شود که یادگیرنده در هنگام یادگیری مورد است‍‍‍‍فاده قرار می‌دهد و هدف آن یاری رساندن در فراگیری، سازمان‌ده‍‍‍‍‍‍‍‍‍‍‍ی، ذخی‍‍‍‍‍ره دانش‌ها و مه‍‍‍‍‍‍‍ارت‌ها و همچنین سهولت به‍‍‍‍‍‍ره‌برداری از آن‌ها در آین‍‍‍‍‍‍ده است. راه‍‍‍‍‍‍بردهای یادگیری خودکنترلی وین‍‍‍‍‍شتاین و هیوم شامل راهب‍‍‍‍‍‍‍ردهای خودکنترلی تمرین ذهنی، توسعه معن‍‍‍‍‍ایی و سازم‍‍‍‍‍ان‌دهی است. نم‍‍‍‍‍‍ونه آماری پژوهش شامل 519 نفرحس‍‍‍‍‍‍‍‍‍ابرس‍‍ان ش‍اغل در موس‍‍‍‍‍‍‍‍‍سات حس‍ابرسی عض‍و ج‍ام‍‍‍‍‍عه ح‍س‍ابداران رس‍‍‍‍‍‍می ایران و س‍‍‍ازمان ح‍سابرسی در سال 1400 اس‍‍‍‍‍ت که با روش ن‍م‍‍‍‍‍ونه‌گیری در دسترس انتخاب شدند. روش پژوه‍‍‍‍ش توص‍‍‍‍‍‍‍‍‍‍یفی- پی‍مایش‍‍‍‍‍‍ی و ابزار مورد استفاده در پژوهش، پرس‍‍ش‌نامه اس‍‍‍تان‍‍‍‍دارد می‌باشد. به منظور تجزیه و تحلیل آم‍‍‍‍اری داده‌ها و آزمون فرض‍‍‍‍‍‍‍یه‌ها، از مدل‌سازی مع‍ادلات ساخ‍تاری با استفاده از نرم افزار لی‍‍‍‍زرل بهره‌گیری شد. نتایج پژوهش نشان می‌دهد که بین راه‍‍‍‍بردهای یادگ‍‍‍یری خودکنترلی ح‍‍‍‍سابرسان به روش وینش‍‍‍تاین و هیوم و ارزیابی ریسک تقلب مالی رابطه معنی‌داری وج‍‍ود دارد. همچنین راه‍‍‍‍بردهای یادگیری خودکنترلی تمرین ذهنی، توسعه مع‍‍‍‍نایی و س‍‍‍‍‍ازمان‌دهی به ترتیب بی‍‍‍‍‍‍شترین تأثیر را بر ارزیابی ریسک تقل‍‍‍‍‍‍‍ب مالی دارند.

چکیده انگلیسی:

The purpose of this study was to investigate the effect of Weinstein and Hume's self-control learning strategies on financial fraud risk assessment. Self-control learning strategies are all psychological efforts to control a person's processes, functions, and inner state that the learner uses during learning. Therefore, its purpose is to help learn, organize, store knowledge and skills, as well as facilitate their use in the future. Weinstein and Hume's self-control learning strategies include self-control strategies for mental training, semantic development, and organization. The statistical sample of the research includes 519 auditors working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2021, who were selected by an available sampling method. The research method is a descriptive survey and the instrument used in the research is a standard questionnaire. to statistically analyze the data and test the hypotheses, structural equation modeling was used using LISREL software. The results show that there is a significant relationship between auditors' self-control learning strategies by Weinstein and Hume method and financial fraud risk assessment. Also, self-control learning strategies, mental training, semantic development, and organization have the greatest impact on financial fraud risk assessment, respectively.

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