قضاوت حرفه ای در حسابرسی و اندازه گیری آن: مفاهیم، نظریه ها و چشم انداز تئوریک

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا(س) (نویسنده مسئول)

2 دانشجوی دکتری حسابداری دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا(س)

چکیده

قضاوت حرفه­ای مهارتی کلیدی در حرفه حسابداری و حسابرسی بخصوص در شرایط استفاده از استانداردهای حسابداری مبتنی بر اصول است و افراد فعال در حرفه از جمله مدیران، حسابرسان، تحلیلگران مالی، حسابداران و استانداردگذاران، بر اساس قضاوت­ها اقدام به تصمیم­گیری­های اساسی می­نمایند. اما انجام قضاوت دشوار است و توانایی در انجام قضاوتهای خوب سنگ بنای حرفه حسابداری است.
با توجه به اهمیت موضوع قضاوت در حرفه حسابداری و به ویژه حسابرسی و ضرورت تحقیق در این حوزه، مقاله حاضر تجزیه و تحلیلی تئوریک از ادبیات قضاوت حرفه­ای در حسابرسی و روش اندازه­گیری آن ارائه می­دهد و در نهایت پیشنهاداتی برای تحقیقات آتی در حوزه قضاوت حرفه­ای در حسابرسی ارائه می­نماید. پژوهش حاضر به لحاظ ماهیتی اکتشافی است که برای انجام آن از روش کیفی فراترکیب[i] استفاده شده است.
مطابق با بررسی تحقیقات انجام شده، مطالعات صورت گرفته در خصوص قضاوت، عوامل تعیین کننده و اثر گذار بر قضاوت را در سه حوزه شامل متغیرهای شخصیتی(شامل دانش، تجربه،پردازش اطلاعات، ابزارهای کمک به تصمیم­گیری و باورهای قبلی)، متغیرهای کاری(شامل شکا ارائه، پیچیدگی کار و ریسک) و متغیرهای محیطی(شامل حاکمیت شرکتی و کنترل داخلی، فشار زمانی، فرایند پردازش اطلاعات به شکل گروهی در مقابل پردازش فردی، حسابدهی) طبقه­بندی نمودند که هر سه حوزه اجزای جدایی ناپذیر از قضاوت هستند و درنظر گرفتن همه عوامل در بررسی کیفیت قضاوت ضروری می­باشد.
 
 


[i] Meta-synthesis

کلیدواژه‌ها


عنوان مقاله [English]

Professional judgment in audit and its measurement: concepts, theories and theoretical perspective

نویسندگان [English]

  • Seyed Ali Hosseini 1
  • Neda Rasouli 2
1 Assistant Professor, Department of Accounting, Faculty of Social and Economic Sciences, Al-Zahra University
2 Ph.D. Student of Accounting, Faculty of Social Sciences and Economics, Al-Zahra University
چکیده [English]

Professional judgement is a key skill in the discipline of accounting and auditing, especially under a principles-based accounting regime and individuals such as managers, auditors, financial analysts, accountants, and standard setters make crucial decisions by rely on judgements. but making a judgement can be difficult and being able to make good judgements is a corn stone of the profession.
This paper presents a theoretical analysis of judgement literature and method to measure judgement. Finally, this paper identifies suggestions for future research on judgement.
According to the research carried out, the studies on judgment have determined the determinants and effects on judgment in three areas including personality variables (including knowledge, experience, information processing, decision support tools and previous beliefs), task variables (including presentation, complexity of work and risk), and environmental variables (including corporate governance and internal control, time pressure, information processing in the form of group versus individual processing, accountability) classified all three components of inseparable Judging and considering all factors in judging the quality of judgment is essential.
 

کلیدواژه‌ها [English]

  • Professional judgment
  • environmental variables
  • task variables
  • personality variables
  • measurement
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