دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

شناسایی عوامل موثر بر حسابرسی برآوردهای حسابداری مبتنی بر ارزش منصفانه با استفاده از رویکرد تحلیل عاملی اکتشافی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکتری،گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران.
2 استادیار، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران (نویسنده مسئول).
3 استادیار، گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، اصفهان، ایران.
4 استادیار، گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران
چکیده
هدف از انجام این پژوهش، بر اساس اهمیت حسابرسی برآوردهای حسابداری مبتنی بر ارزش منصفانه در ارتقای اعتبار حرفه و رعایت استاندارد حسابرسی شماره 540 ایران، بررسی این موضوع است که حسابداران رسمی در حسابرسی برآوردهای حسابداری مبتنی بر ارزش منصفانه چه عواملی را دخیل می دانند. جامعه آماری، حسابداران رسمی کشور می باشد. برای گرداوری داده ها از روش مصاحبه نیمه ساختار یافته و سپس پرسشنامه با طرح سوالاتی در زمینه عواملی که بر حسابرسی برآوردهای حسابداری مبتنی بر ارزش منصفانه تاثیر می گذارد، استفاده شد. سوالات پرسشنامه عمدتا بر اساس مبانی نظری تحقیق و با بهره گیری از نظر خبرگان و پیشکسوتان این رشته ساخته شد. پایایی همسانی درونی ابزار برابر 0.856 و اعتبار منطقی آن توسط کارشناسان خبره، مطلوب گزارش گردید. از روش تحلیل عاملی اکتشافی جهت تجزیه و تحلیل داده ها استفاده شده است. نتایج پژوهش نشان می دهد که قانون گذاری و نظارت، عملکرد حسابرس، ویژگی های موسسه حسابرسی، ویژگی های فردی حسابرس، استاندارد گذاری، چالش های زیر ساختی، ویژگی های عملیات حسابرسی، چالش های محیطی از جمله عواملی هستند که می تواند بر حسابرسی برآوردهای حسابداری مبتنی بر ارزش منصفانه حسابداران رسمی کشور تاثیر بگذارند.
کلیدواژه‌ها

عنوان مقاله English

Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis

نویسندگان English

Mina Dinarbar 1
Rahman Saedi 2
Fatah Behzadian 3
Leila Safdarian 4
1 Ph.D. Candidate, Department of Accounting , Mobarakeh Branch, Islamic Azad Univercity, Isfahan, Iran.
2 Assistant Professor, Department of Accounting, Isfahan(Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.(Correspondence author).
3 Assistant Professor, Department of Accounting, NajafAbad Branch, Islamic Azad University, Isfahan, Iran.
4 Assistant Professor, Department of Accounting, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran
چکیده English

The purpose of this research, based on the importance of auditing fair value accounting estimates in promoting the credibility of the profession and compliance with Iran's audit standard No. 540, is to investigate what factors Iranian Certified Public Accountants consider to be involved in auditing fair value accounting estimates. The statistical population is Iranian certified public accountants. Semi-structured interview and then the questionnaire method was used to collect data by asking questions about the factors that affect auditing fair value accounting estimates. The questions of the questionnaire were mainly based on the theoretical foundations of research and using the opinion of experts and veterans of this field. The internal consistency reliability was 0.856 and logical validity was reported as favorable by experts. The exploratory factor analysis method was used to analyze the data. The results of the research show that legislation and monitoring, auditor's function, audit institution's characteristics, individual charater of auditor, standardization, infrastructural challenges, audit operation characteristics, environmental challenges are among the factors that can affect auditing fair value accounting estimates Iranian certified public accountants.

کلیدواژه‌ها English

Fair value Accounting Estimates
Certified Public Accountants
Auditing Fair Value Accounting Estimates
Exploratory Factor Analysis
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