دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

بررسی تورش‌های رفتاری شرکای مؤسسات حسابرسی و تأثیر آن بر تردید حرفه‌ای و کیفیت اظهار نظر حسابرسان در چارچوب رویکرد آمیخته

نوع مقاله : مقاله پژوهشی

نویسندگان
1 گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
2 استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
3 دانشیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
10.22034/jmaak.2025.78227.4473
چکیده
این تحقیق از لحاظ هدف از نوع تحقیقات کاربردی از منظر نوع داده‌ها کیفی می‌باشد. مشارکت کنندگان این تحقیق رؤسای مؤسسات حسابرسی شهر تهران می‌باشند که به روش گلوله‌برفی تا حد اشباع نظری انتخاب و مورد مطالعه قرار گرفتند. تجزیه‌وتحلیل داده‌ها در سه مرحله کدگذاری باز، کدگذاری محوری و کدگذاری انتخابی با استفاده از نرم‌افزار MAXQDA10 صورت پذیرفته است. پس از تجزیه و تحلیل دقیق مصاحبه‌ها، یافته‌های پژوهش منجر به شناسایی 74 مفهوم استخراجی از 12 مقوله اصلی شد. بر اساس ابعاد شش‌گانه مقوله‌های الگوی پارادایمی آنگاه مقوله‌ها بر اساس ابعاد شش‌گانه مقوله‌های الگوی پارادایمی (شرایط علّی، پدیده محوری، عوامل زمینه‌ای، عوامل مداخله‌گر، راهبردها و پیامدها) جای گذاری شده و مدل نهایی پژوهش حاصل گردید. مدل پارادمی تحقیق در شرایط علّی شامل 1-عوامل فردی، 2-عوامل محیطی؛ مقوله‌های در بخش پدیده محوری شامل 1- عوامل مدیریتی، 2- عوامل ارتباطی؛ مقوله‌های در بخش شرایط زمینه‌ای شامل 1- عوامل سازمانی، 2- عوامل فردی؛ مقوله‌های در بخش شرایط مداخله‌گر شامل 1- عوامل سازمانی، 2- عوامل محیطی؛ مقوله‌های در بخش راهبردها شامل 1- درون‌سازمانی، 2- برون‌سازمانی و انتظار می‌رود با اجرای این راهبردها پیامدهایی چون پیامدهای رفتاری و ضد اثربخشی در مؤسسات حسابرسی متصور گردد. در پایان نیز مدل تورش‌های رفتاری شرکای مؤسسات حسابرسی و تأثیر تورش‌های رفتاری شرکای مؤسسات حسابرسی بر تردید حرفه‌ای حسابرس و کیفیت اظهار نظر حسابرسان با استفاده از نرم‌افزار مدل‌یابی معادلات ساختاری اعتباریابی گردید و اعتبار مدل 89.8 درصد برآورد گردید.

عنوان مقاله English

Investigating The Partners Of Auditing Institutions Behavioral Biases and it’s effect On Professional Doubt and The Auditors' Opinions Quality In The Framework Of A Mixed Approach

نویسندگان English

Mohammad Golestani rad 1
Mojtaba Maleki Choobari 2
sina kheradyar 3
1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 Assistant Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran
3 Associate Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
چکیده English

the general goal of this research is to model the behavioral patterns of audit institutions' partners. In terms of the purpose of this research, it is a type of applied research from the perspective of the type of qualitative data. The participants of this research are the heads of auditing institutions in Tehran, who were selected and studied by snowball method until theoretical saturation. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After the detailed analysis of the interviews, the research findings led to the identification of 74 extracted concepts from 12 main categories. Based on the six dimensions of the paradigmatic model categories, then the categories were placed based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, strategies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1- individual factors, 2- environmental factors; The categories in the central phenomenon section include 1- managerial factors, 2- communication factors; The categories in the contextual conditions section include 1- organizational factors, 2- individual factors; The categories in the intervening conditions section include 1- organizational factors, 2- environmental factors; The categories in the strategy section include 1- intra-organizational, 2- extra-organizational, and it is expected that with the implementation of these strategies, consequences such as behavioral consequences and anti-effectiveness in auditing institutions will be imagined. At the end, the model of the behavioral biases of the partners of the audit institutions and the effect of the behavioral biases of the audit institutions partners on the auditor's professional doubt and the quality of the auditors' comments were validated using structural equation modeling software, and the validity of the model was estimated at 89.8%.

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