کیفیت تیم حسابرسی و رفتارهای تهدید کننده کیفیت حسابرسی: شواهد تجربی از موسسات حسابرسی ایرانی
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
مهنوش مظاهری اسدی
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آرزو آقایی چادگانی
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1 - گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
2 - گروه حسابداری، دانشگاه آزاد اسلامی، واحد نجف آباد، نجف آباد ،ایران
کلید واژه: کیفیت تیم حسابرسی, کیفیت حسابرسی, رفتارهای تهدیدکننده, حسابرسان. ,
چکیده مقاله :
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.
Considering the issues raised in the field of audit quality and its importance and the different results of the prior researches conducted in the field of the relationship between the quality of the audit team and the behaviors that threaten the audit quality in different countries, the purpose of this research is to investigate this issue among audit firms in Iran. This research is an applied research in terms of purpose and it is a survey study in terms of data collection and descriptive-correlation study in terms of analysis. The statistical population of this research includes all auditors working in audit firms in Iran, and the data collection tool is a questionnaire. The number of samples included 110 questionnaires and the data were analyzed using the structural equation method. The validity and reliability of the questionnaire was confirmed through pre test and pilot study. The results showed that depersonalization of the audit team has a positive and significant relationship with behaviors that threaten audit quality. Also, the results showed that gender inequality has a positive and significant relationship with behaviors that threaten audit quality. However, according to the results, social identity has no relationship with behaviors that threaten audit quality, and social identity cannot moderate the relationship between depersonalization and behaviors that threaten audit quality.
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