تأثیر هویت حرفه‌ای حسابرس بر رابطه خودکارآمدی مذاکرات حسابرس و صاحبکار با بی‌طرفی
محورهای موضوعی : حسابداری و مالی
زهره عارف منش
1
(گروه حسابداری ومالی،دانشکده اقتصاد،مدیریت وحسابداری،دانشگاه یزد،یزد،ایران.)
مهران موسوی
2
(گروه حسابداری،دانشگاه غیرانتفاعی امام جواد (ع)، یزد، ایران)
کلید واژه: خودکارآمدی مذاکرات حسابرس, بی‌طرفی حسابرس, واژه‌های کلیدی: هویت حرفه‌ای حسابرس,
چکیده مقاله :
چکیدهمقاله حاضر در ابتدا به بررسی رابطه خودکارآمدی مذاکرات حسابرس با صاحبکار بر بی‌طرفی حسابرس می‌پردازد و سپس، نقش تعدیل‌کننده هویت حرفه‌ای حسابرس در رابطه خودکارآمدی مذاکرات حسابرس با صاحبکار و بی‌طرفی حسابرس را مورد بررسی قرار می‌دهد. جامعه آماری تحقیق، حسابرسان شاغل در مؤسسات حسابرسی شهر یزد طی دوره زمانی سال‌های 99-1398 بوده که برای محاسبه حجم نمونه از فرمول کوکران در حالت جامعه آماری با تعداد نامحدود و برای انتخاب نمونه از روش نمونه‌گیری تصادفی ساده استفاده شده است. بعد از تأیید پایایی و روایی پرسشنامه، داده‌ها با استفاده از مدلسازی معادلات ساختاری در نرم‌افزار PLS تجزیه‌وتحلیل شده است. نتایج حاصل از 210 پرسشنامه تکمیلی نشان داد که تأثیر خودکارآمدی مذاکرات بر بی‌طرفی حسابرس مثبت و معنی‌دار است و نقش تعدیل‌گر هویت حرفه‌ای در رابطه خودکارآمدی مذاکرات با بی‌طرفی حسابرس مورد تأیید قرار گرفت. ضریب متغیر تعدیل‌گر مثبت است و دلالت بر این دارد که رابطه خودکارآمدی مذاکرات با بی‌طرفی حسابرس با حضور هویت حرفه‌ای تقویت می‌شود. توجه به خودکارآمدی حسابرس به منزله یک برنامه توسعه‌محور در حرفه حسابرسی و همینطور توجه به عوامل فردی و سازمانی مؤثر بر هویت حرفه‌ای حسابرس، ازجمله مواردی است که می‌تواند با توجه به یافته‌های پژوهش مدنظر قرارگیرد .The Effect of Auditor's Professional Identity on the Relationship between the Self-efficacy of Auditor-client Negotiations and ObjectivityAbstractThe present study first examines the relationship between auditor's negotiations self-efficacy and auditor's objectivity and then, examines the mpderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity. The statistical population of the study are auditors working in Yazd auditing institutes. For sample size calculation, the Cochran's formula in unlimited statistical population mood was used and sample was selected by the simple random sampling method. After confirming the reliability and validity of the questionnaire, the data were analyzed using structural equation modeling in PLS. The results of 210 completed questionnaires show that the effect of auditor's negotiations self-efficacy on auditor objectivity is positive and significant and the moderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity is confirmed. The Coefficient of moderating variable is positive and indicate that the relationship between auditor's negotiations self-efficacy and auditor's objectivity strengthens in the presence o professional identity.
Abstract The present study first examines the relationship between auditor's negotiations self-efficacy and auditor's objectivity and then, examines the mpderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity. The statistical population of the study are auditors working in Yazd auditing institutes. For sample size calculation, the Cochran's formula in unlimited statistical population mood was used and sample was selected by the simple random sampling method. After confirming the reliability and validity of the questionnaire, the data were analyzed using structural equation modeling in PLS. The results of 210 completed questionnaires show that the effect of auditor's negotiations self-efficacy on auditor objectivity is positive and significant and the moderating role of auditor's professional identity in the relationship between auditor's negotiations self-efficacy and auditor's objectivity is confirmed. The Coefficient of moderating variable is positive and indicate that the relationship between auditor's negotiations self-efficacy and auditor's objectivity strengthens in the presence o professional identity.
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