تبیین ارتباط بین تمایلات رفتاری برنامه ریزی شده، رفتار ماکیاوولیسمی و کیفیت حسابرسی با رویکرد مدل یابی معادلات ساختاری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران

2 دانشیار گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران

3 استادیار گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران

چکیده

تمایل به تحریف، گزارشات مالی متقلبانه، حذف عمدی مبالغ، فریب کاری، عوام فریبی، ریاکاری و عدم پایبندی به اخلاقیات نمونه های بارز تمایلات غیر اخلاقی است که ممکن است از سوی حسابرسان و مشتریانشان در صورت مالی به وجود آید. یکی از مهمترین موضوعاتی که مدیران بنگاه های اقتصادی با آن مواجه هستند، میزان کیفیت اطلاعات مالی و مطابقت آن با استانداردهای حسابداری است، که ارزیابی آن توسط حسابرسان انجام می شود. لذا پژوهش حاضر به بررسی ارتباط بین تمایلات رفتاری برنامه ریزی شده، رفتار ماکیاوولیسمی و کیفیت حسابرسی در سازمان بورس اوراق بهادار تهران پرداخته است. جامعه آماری پژوهش حاضر کلیه حسابرسان شاغل در سازمان حسابرسی ایران می باشد. جهت دستیابی به اهداف پژوهش، 830 پرسشنامه توزیع و 482 پرسشنامه دریافت گردید. تحلیل ها با بهره گیری از نرم افزار PLS انجام شده است. نتایج تحقیق نشان می دهد تمایلات رفتاری بر کیفیت حسابرسی تاثیر معنادار داشته و نقش میانجیگیری رفتار مکاولیسمی در این ارتباط تاثیرگذار است. همچنین شاخص های برازش مدل از تبیین خوب مدل ساختاری و مدل واقعی حکایت دارند.

کلیدواژه‌ها

عنوان مقاله [English]

Explain the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality with structural equation modeling approach

نویسندگان [English]

  • mahmoud bani 1
  • khosro faghani 2
  • ali zabihi 3
1 Department of , Accounting, Sari Branch, Islamic Azad University, sari, Iran
2 Department of ,Accounting, Sari Branch, Islamic Azad University, semnan, Iran
3 Assistant Prof, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran
چکیده [English]

The tendency to distort, fraudulent financial reporting, deliberate misappropriation of funds, fraud, demagoguery, hypocrisy and lack of ethics are clear examples of immoral tendencies that may arise from auditors and their clients in the financial statements. One of the most important issues facing business executives is the quality of financial information and its compliance with accounting standards, which is assessed by auditors. Therefore, the present study investigates the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality in the Tehran Stock Exchange. The statistical population of the present study is all auditors working in the Iranian Auditing Organization. To achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. Analyzes were performed using PLS software. The results show that behavioral tendencies have a significant effect on audit quality and the role of mediating behavioral behavior is effective in this regard. Also, model fit indices indicate a good explanation of the structural model and the real model.

کلیدواژه‌ها [English]

  • Planned behavioral tendency
  • audit quality
  • auditor Machiavellian behavior
  • structural equation modeling

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