تاثیر پیچیدگی کار، رتبه شغلی حسابرس و پذیرش رفتار ناکارآمد بر قضاوت حسابرسی: نقش تعدیل گر استقلال
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
شهرزاد آقامحمدی
1
,
آرزو آقایی چادگانی
2
1 - گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
2 - گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
کلید واژه: استقلال, رتبه شغلی حسابرس, پیچیدگی کار, قضاوت حسابرسی, پذیرش رفتار ناکارآمد,
چکیده مقاله :
هدف اصلی از انجام پژوهش حاضر، تاثیر پیچیدگی کار، رتبه شغلی حسابرس و پذیرش رفتار ناکارآمد بر قضاوت حسابرسی: نقش تعدیل گر استقلال می باشد. جامعه آماری این پژوهش شامل کلیه حسابرسان شاغل در موسسات حسابرسی و سازمان حسابرسی در ایران می باشد. که با استفاده از فرمول کوکران حجم نمونه 192 نفر در نظر گرفته شد. داده های مورد نیاز برای بررسی و تحلیل فرضیه های پژوهش از طریق پرسشنامه استاندارد گردآوری گردید و برای بررسی روابط بین متغیرها از رگرسیون تحلیل مسیر با نرم افزار SmartPLS استفاده شد. نتایج پژوهش نشان داد که متغیر تعاملی استقلال* پیچیدگی کار که دارای سطح معنی داری 036/0 و کمتر از 05/0 می باشد، می توان نتیجه گرفت که متغیر استقلال می تواند رابطه بین پیچیدگی کار و قضاوت حسابرسی را تعدیل کند و پیچدگی کار بر قضاوت حسابرسی تاثیر مثبت و معناداری دارد. بنابراین،فرض H1 در این پژوهش پذیرفته شده است. متغیر تعاملی استقلال* رتبه شغلی حسابرس که دارای سطح معنی داری 042/0 و کمتر از 05/0 می باشد می توان نتیجه گرفت که متغیر استقلال می تواند با قضاوت حسابرسی، رتبه شغلی حسابرس را تعدیل کند، بنابراین،فرض H2 در این پژوهش پذیرفته شده است. متغیر تعاملی استقلال* پذیرش رفتار ناکارآمد که دارای سطح معنی داری 020/0 و کمتر از 05/0 می باشد پس می توان نتیجه گرفت که استقلال می تواند رابطه بین پذیرش رفتار ناکارآمد و قضاوت حسابرسی را تعدیل کند، بنابراین،فرض H3 در این پژوهش پذیرفته شده است.
The main purpose of the current research is the impact of work complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence. The statistical population of this research includes all auditors working in audit institutions and audit organizations in Iran. Using Cochran's formula, a sample size of 192 people was considered. The data needed to examine and analyze the research hypotheses were collected through a standard questionnaire, and path analysis regression with SmartPLS software was used to examine the relationships between variables.The results of the research showed that the interactive variable of independence* work complexity which has a significance level of 0.036 and less than 0.05, it can be concluded that the independence variable can moderate the relationship between work complexity and audit judgment and work complexity It has a positive and significant effect on audit judgment. Therefore, hypothesis H1 is accepted in this study. The interactive variable of independence* the auditor's job rating, which has a significance level of 0.042 and less than 0.05, it can be concluded that the independence variable can adjust the auditor's job rating with audit judgment, therefore, hypothesis H2 in this research accepted. The interactive variable of independence* acceptance of inefficient behavior which has a significance level of 0.020 and less than 0.05, so it can be concluded that independence can moderate the relationship between acceptance of inefficient behavior and audit judgment, therefore, hypothesis H3 in this The research has been accepted.
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