تاثیر مولفه های جهت گیری اخلاقی بر ارزیابی ریسک تقلب حسابرسان مستقل

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری،دکتری،واحد تهران جنوب،دانشگاه آزاد اسلامی،تهران، ایران

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

3 استادیار گروه اقتصاد،دانشگاه شیراز،ایران

چکیده

هدف این پژوهش بررسی تاثیر جهت گیری اخلاقی بر ریسک تقلب حسابرسان می باشد. ابزار جمع آوری داده های پژوهش پرسشنامه بود که برای تحلیل داده های جمع آوری شده از تحلیلِ حداقل مربعات جزئی استفاده شد. جامعه هدف پژوهش حسابرسان عضو سازمان حسابرسی و موسسات حسابرسی بخش خصوصی بود که از طریق نمونه‌گیری تصادفی انتخاب و در بازه زمانی ۶ ماه مورد بررسی قرار گرفتند. براساس نتایج کسب شده مشخص گردید، جهت گیری اخلاقی بر ریسک تقلب حسابرسان تاثیر مثبت و معناداری دارد. در واقع نتیجه ی این پژوهش نشان می دهد، وجود انتظارات مثبت در متن جامعه و محیط حرفه ای باعث ایجاد پویایی بیشتر در کارکردهای اثربخش استقلال طلبانه حسابرسان می گردد، چراکه انگیزه های محرک می تواند به افزایش فلسفه حرفه ای حسابرسان در مسیر کار راهه ای شان کمک نماید و باعث گردد تا در زمان اتخاذ تصمیم ها، فارغ از هرگونه نفوذ و وابستگی های احتمالی، اقدام به اظهارنظر و قضاوت های حرفه ای نمایند.

کلیدواژه‌ها

عنوان مقاله [English]

The effect of ethical orientation components on independent auditors' fraud risk assessment

نویسندگان [English]

  • saeid barzegar 1
  • Mohsen Hamidian 2
  • mahbobeh jaefari 3
1 Department of Accounting, Ph.D., South Tehran Branch, Islamic Azad University, Tehran, Iran .
2 Assistant Professor, Department of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
3 Assistant Professor, Department of Economics, Shiraz University, Iran
چکیده [English]

One of the concepts that, from a theoretical point of view, can help to increase independence in the auditing profession in a multidimensional way, is inertial capabilities, which as a contrasting theme to organizational behavior, in the auditing profession can help to build the capacity of auditors' independence. to do The purpose of this research is to investigate the effect of ethical orientation on auditors' fraud risk. The research data collection tool was a questionnaire, which was used to analyze the collected data using partial least squares analysis. The target population of the research was the auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined in a period of 6 months. Based on the obtained results, it was determined that ethical orientation has a positive and significant effect on auditors' fraud risk. In fact, the result of this research shows that the existence of positive expectations in the context of the society and the professional environment creates more dynamics in the effective and independent functions of auditors, because the motivations can increase the professional philosophy of auditors in the way of work. help them and make them make professional opinions and judgments, regardless of any influence and possible dependencies, when making decisions.

کلیدواژه‌ها [English]

  • moral orientation
  • auditors' fraud risk
  • Moral goals

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