بررسی اثرات مشترک هویت اجتماعی و فشارهای نهادی بر کیفیت حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دوره دکترا، گروه حسابداری، واحد بین المللی کیش، دانشگاه آزاد اسلامی، جزیره کیش، ایران.

2 استادیار دانشکده اقتصاد و حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.

3 استادیار دانشکده اقتصاد و حسابداری ، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران

چکیده

. هدف این پژوهش بررسی اثرات مشترک هویت اجتماعی و فشارهای نهادی بر کیفیت حسابرسی می باشد. جامعه آماری این پژوهش بنابر جداسازی هویتی شامل حسابرسان موسسات حسابرسی ایرانی همکار با موسسات خارجی و حسابرسان موسسات حسابرسی رتبه الف معتمد سازمان بورس و اوراق بهادار و حسابرسان موسسات حسابرسی غیر همکار با موسسات خارجی و حسابرسان سایر موسسات حسابرسی عضو جامعه حسابداران رسمی فعال در ایران در سال 1398 می باشد. پژوهش ازنظر هدف کاربردی و از نظر ماهیت و شیوه جمع آوری داده ها توصیفی و پیمایشی و از نوع کیفی می باشد. اطلاعات لازم برای تحقیق، از طریق مطالعه مبانی نظری و پرسشنامه محقق ساخته با حجم 309 نفر (با استفاده از فرمول کوکران) و به روش نمونه گیری تصادفی خوشه ای بدست آمده است. تجزیه و تحلیل مدل مفهومی و آزمون فرضیه‌های پژوهش با استفاده از نرم‌افزارهای مدل‌سازی معادلات ساختاری AMOS ، PLS و SPSS انجام گرفته استنتایج حاصل از آزمون فرضیه ها نشان داد که فشارهای تقلیدی و هنجاری بر کیفیت حسابرسی هر دو گروه هویتی تاثیر مثبت (با شدت متفاوت، بسته به گروه هویتی) و فشارهای اجباری نیز بر هر دو گروه تاثیر منفی (با شدت متفاوت، بسته به گروه هویتی) داشته است. این نتایج نشان می دهد که تلاش موسسات حسابرسی در انجام اعمالی متناسب با پایگاهشان و کسب مشروعیت، باعث می‌شود که حسابرسان متناسب با هویت اجتماعی خود به این فشارها واکنش‌ها و پاسخ‌های متفاوتی ‌دهند که می‌تواند نتیجه کیفیت حسابرسی آنها را تحت تأثیر قرار دهد

کلیدواژه‌ها

عنوان مقاله [English]

The Joint Effects of Social Identity and Institutional Pressures on Audit Quality

نویسندگان [English]

  • taher ebrahimzadeh 1
  • Nowrouz Nourollahzadeh 2
  • Negar Khosravi pour 3
1 Phd Student in accounting, International Kish Branch, Islamic Azad University< Kish Island, Iran
2 accounting-Faculty of Economics and Accounting-Islamic Azad University, South Tehran Branch
3 Assistant Professor of Economics and Accounting Faculty, south Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

The purpose of this study is to examine the joint effects of social identity and institutional pressures on audit quality. The statistical population of this study included (auditors of Iranian audit firm’s colleague with foreign firms And auditors of trusted audit firms- Grade A - of the Stock Exchange) and (auditors of non- colleague audit firms with foreign agencies and auditors of other auditing firm’s member of the Iranian Society of Certified Accountants in 2019. The research is applied in terms of purpose and it is descriptive and qualitative in terms of data collection. The research data were obtained through the study of theoretical foundations and a researcher-made questionnaire with a sample size of 309 (using Cochran formula) by cluster random sampling. A 70-item questionnaire with high content validity, structure and reliability was used to obtain the research data. Conceptual model analysis and testing of research hypotheses were performed using AMOS, PLS and SPSS structural equation modeling software. Hypotheses test results showed that Mimetic and normative pressures had a positive effect (with varying intensity depending on the identity group) on both audit groups, and Coercive pressures had a negative effect (with different intensity) on both groups. These results suggest that audit firms' efforts to perform activities that are appropriate to their Social base and Gain legitimacy, causes auditors to respond to these pressures in accordance with their social identities, which may affect their audit quality

کلیدواژه‌ها [English]

  • Institutional Pressures
  • Social Identity
  • Legitimacy
  • Audit Quality

مراجع

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  • ملانظری، مهناز؛ شمس، زهرا (1395) تأثیر هویت حرفه‌ای و ذهنیت نتیجه گرا بر قضاوت حرفه‌ای حسابرسان، پژوهش حسابداری، شماره 23، 145-157
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