دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

تحلیل نقش حسابرسی از راه دور بر کیفیت حسابرسی، کارایی حسابرسی و رضایت شغلی حسابرسان: نقش تعدیلی عوامل زمینه‌ای

نوع مقاله : مقاله پژوهشی

نویسندگان
اصغر اسدیان اوغانی 1
مهدی سکاکی 2
1 استادیار گروه حسابداری، واحد سراب، دانشگاه آزاد اسلامی، سراب، ایران
2 گروه حسابداری، دانشگاه ملی مهارت، تهران، ایران
10.22034/jmaak.2025.24134
چکیده
حرفه حسابرسی در دهه اخیر دگرگونی‌های دیجیتالی را تجربه کرده است. و این دگرگونی‌ها به همراه همه‌گیری کرونا، حسابرسی را به سمت حسابرسی از راه دور سوق داده است. به طوری که این عوامل منجر به تغییر روش‌ها و درک حسابرسان از کار حسابرسی شده است. هدف اصلی این پژوهش بررسی تاثیر تغییر از حسابرسی در محل به حسابرسی از راه دور بر موفقیت حسابرسی از جمله کیفیت حسابرسی، کارایی حسابرسی و رضایت شغلی حسابرسان است. جامعه آماری پژوهش، حسابداران رسمی عضو جامعه حسابداران رسمی ایران و سازمان حسابرسی است که تعداد 240 نفر به عنوان نمونه پژوهش انتخاب شدند. روش انجام پژوهش همبستگی و رگرسیون خطی چندگانه با استفاده از نرم افزار spss است. نتایج نشان می‌دهد حسابرسی از راه دور بر کارایی حسابرسی تاثیر مثبت و معناداری دارد ولی بر کیفیت و رضایت شغلی حسابرسان تاثیر ندارد. همچنین عامل زمینه‌ای دانش مدیریت انعطاف پذیر باعث افزایش کیفیت و کارایی حسابرسی می‌شود. ولی دانش مجازی فردی تاثیری بر کیفیت، کارایی و رضایت شغلی حسابرسان ندارد. همچنین هیچ یک از متغیرهای تعدیلگر رابطه بین دورکاری با کیفیت، کارایی و رضایت شغلی حسابرسان را تعدیل نمی‌کند. بنابراین این پژوهش بینش‌های جدیدی به جامعه حسابداران رسمی ایران، سازمان حسابرسی و سازمان‌های تدوین کننده استانداردها و قانونگذاران ارائه می‌کند تا در مواجه با چالش‌های حرفه در مسائل مربوط به حسابرسی از راه دور و موفقیت آن اقدامات لازم را انجام دهند.
کلیدواژه‌ها
حسابرسی از راه دور
کیفیت حسابرسی
کارایی حسابرسی
رضایت شغلی حسابرسان
عوامل زمینه ای

عنوان مقاله English

Analyzing the role of remote auditing on audit quality, audit efficiency and auditors' job satisfaction: the moderating role of dispositional factors

نویسندگان English

ASGHAR asadiyan owghani 1
mahdi sakkaki 2
1 Department of accounting, Islamic Azad University, Sarab, Iran
2 Department of accounting, National University of Skill, Tehran, Iran
چکیده English

The auditing profession has experienced digital transformations in the last decade. And these transformations, along with the Corona epidemic, have pushed auditing to remote auditing. So that these factors have led to changes in auditors' methods and understanding of audit work. The main purpose of this research is to investigate the effect of changing from on-site audit to remote audit on audit success, including audit quality, audit efficiency, and auditors' job satisfaction. The statistical population of the research is the chartered accountants who are members of the Chartered Accountants Society of Iran and the auditing organization, and 240 people were selected as the research sample. The research method is correlation and multiple linear regression using spss software. The results show that remote auditing has a positive and significant effect on audit efficiency, but it does not affect the quality and job satisfaction of auditors. Also, the background factor of flexible management knowledge increases audit quality and efficiency. But individual virtual knowledge has no effect on the quality, efficiency and job satisfaction of auditors. Also, none of the moderating variables moderates the relationship between telecommuting with auditors' quality, efficiency and job satisfaction. Therefore, this research provides new insights to the public accounting community of Iran, the auditing organization, and organizations that compile standards and legislators, so that they can take the necessary measures in the face of the challenges of the profession in issues related to remote auditing and its success.

کلیدواژه‌ها English

remote audit
audit quality
audit efficiency
auditors' job satisfaction
dispositional factors
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