بررسی تأثیر تیپ شخصیتی حسابرس بر جنبه محتوایی خوانایی گزارش حسابرسی

محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری

عاطفه فاضل دهکردی ¹ , حمیدرضا جعفری دهکردی ² , بهروز عیدی وندی ³

1 - دانشجوی دکتری تخصصی حسابداری، دانشگاه مازندران، بابلسر، ایران
2 - استادیارگروه حسابداری، واحد شهرکرد، دانشگاه آزاد اسلامی، شهرکرد، ایران،
3 - دانشجوی دکتری تخصصی حسابداری، واحد شهرکرد، دانشگاه آزاد اسلامی، شهرکرد، ایران

تاریخ دریافت : 1400/10/15 تاریخ پذیرش : 1401/01/09 تاریخ انتشار : 1401/03/01

کلید واژه: تیپ شخصیتی حسابرسان, جنبه محتوایی خوانایی گزارش حسابرس, نظریه صفات شخصیت,

چکیده مقاله :

گزارش حسابرسی به‌عنوان نتیجه فرآیند خدمات اطمینان بخشی و خوانایی آن‌یکی از مؤلفه‌های پراهمیت قابل‌فهم بودن این گزارش، برای کاربران است که می‌تواند از عواملی بسیاری همچون ویژگی‌های شخصیتی حسابرسان تأثیر بپذیرد. پژوهش حاضر به بررسی تأثیر تیپ شخصیتی حسابرسان بر جنبه محتوایی خوانایی گزارش حسابرسی می‌پردازد. در این پژوهش داده‌های مربوط به متغیر تیپ شخصیتی حسابرس با استفاده از آزمون مؤلفه‌های اصلی و پنج عامل شخصیت شامل برونگرایی، روان رنجوری، انعطاف‌پذیری، توافق پذیری و باوجدان بودن، از طریق پرسشنامه پنج عاملی نئو مک کری و کاستا (1997)، گردآوری شد. برای اندازه‌گیری متغیر جنبه محتوایی خوانایی گزارش حسابرس، از شاخص‌های گانینگ فاگ و فلش استفاده شد. نمونه انتخابی در این پژوهش تعداد 87 نفر از شرکا و مدیران حسابرسی عضو جامعه حسابداران رسمی و تعداد 231 گزارش حسابرس مربوط به شرکت‌های بورسی که در سال 98 توسط این مؤسسات مورد رسیدگی قرار گرفتند، می‌باشد. یافته‌ها نشان داد تیپ شخصیتی حسابرس بر جنبه محتوایی خوانایی گزارش حسابرس تأثیرگذار است و ویژگی‌های شخصیتی شامل باوجدان بودن و انعطاف‌پذیری و برونگرایی حسابرس بر خوانایی گزارش حسابرس اثر مثبت و معناداری دارد و روان رنجوری و توافق پذیری حسابرس ارتباط معناداری با جنبه محتوایی خوانایی گزارش حسابرسی ندارند.

چکیده انگلیسی:

The audit report as a result of the assurance service process and its readability is one of the most important components of the report's comprehensibility for users, which can be influenced by many factors such as the personality traits of the auditors. The present study examines the effect of auditors' personality type on the content aspect of the readability of the audit report. In this study, data related to the auditor personality type variable were collected using the principal components test and five personality factors including extraversion, neuroticism, flexibility, agreeability and conscientiousness, through Neo McCray and Costa (1997) five-factor questionnaire. Gunning phage and flash indices were used to measure the content variability of the auditor's report. The selected sample in this study is 87 partners and audit managers who are members of the Society of Certified Public Accountants and 231 audit reports related to listed companies that were reviewed by these institutions in 2019. The results showed that the auditor's personality type in terms of content The readability of the auditor's report is influential and personality traits including conscientiousness, flexibility and extraversion of the auditor have a positive and significant effect on the readability of the auditor's report and the auditor's neuroticism and agreeability have no significant relationship with the content aspect of the readability of the audit report.

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