دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

قضاوت حرفه‌ای حسابرسان مستقل با تاکید بر خِرد: مرورسیستماتیک ادبیات

نوع مقاله : مقاله مروری

نویسندگان
مرجانه موحدپور 1
قاسم بولو 2
محمد تقی تقوی فرد 3
جواد شکرخواه 2
1 دانشجوی دکتری حسابداری، دانشکده مدیریت و حسابداری ،دانشگاه علامه طباطبائی، تهران ، ایران.
2 دانشیار گروه حسابداری، دانشکده مدیریت و حسابداری ، دانشگاه علامه طباطبائی، تهران ، ایران.
3 استاد ، گروهعملیات و فنآوری اطلاعات، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران ، ایران.
10.22034/jmaak.2025.77836.4347
چکیده
بحران‏های مالی در چند دهه‏ اخیر، به عدم موفقیت حسابرسان در اعمال قضاوت‏های حرفه‏ای دقیق اذعان داشته است. علی‌رغم وجود پژوهش‌های بی‌شمار در شناسایی عوامل موثر بر قضاوت‌ حرفه‌ای حسابرسان، دنیای پیچیده حسابرسی همچنان نیازمند شیوه‌ای نوین برای درک عوامل ناشناخته اما موثر در دستیابی به قضاوت‌ حرفه‌ای درست است. در این بازنگری باید سازه‌ای مورد توجه قرار گیرد که بتوان آن را آموخت، اندازه گرفت و برای حسابداران رسمی کاربردی باشد. هدف پژوهش حاضر مرور نظام‌مند ادبیات حوزه خِرد در علوم مختلفی چون مدیریت و تصمیم‌گیری، رهبری، آموزش، روانشناسی، علوم شناختی و استخراج ابعاد خِرد و معرفی این سازه ارزشمند به حوزه حسابرسی است. بدین منظور، با استفاده از روش کیفی مرور نظام‌مند ادبیات به عنوان یک شیوه پژوهشی، مطالعات مرتبط با موضوع خرد در سطح بین‌المللی، جستجو و تحلیل شدند تا حسابرسان از چیستی و روش‌های اندازه‌گیری این سازه ارزشمند و تاثیرات آن بر قضاوت حرفه‌ای مطلع گردند. نتیجه این پژوهش، معرفی ابعاد خِرد ، شیوه‌های سنجش آن و معرفی ابعاد خِرد موثر در قضاوت حرفه‌ای حسابرسان مستقل است. در نظر گرفتن این ابعاد، موجب ارتقای دیدگاه حسابرسان در خصوص عوامل موثر در قضاوت‌های حرفه‌ای می‌شود.
کلیدواژه‌ها
قضاوت حرفه‌ای
عوامل مرتبط با شخص
خِرد
سنجش خِرد

عنوان مقاله English

Professional judgment of independent auditors with an emphasis on wisdom: a systematic literature review

نویسندگان English

marjaneh movahedpour 1
Ghasem Blue 2
Mohammadtaghi Taghavifard 3
Javad Shekarkhah 2
1 Ph.D. Candidate, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran.
2 Associate Prof., Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran.
3 Professor, Department of Operations Management and Information Technology, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran
چکیده English

Financial crises in the last few decades have shown the failure of auditors to use sound professional judgment. Despite the existence of many research works in identifying the factors affecting the professional judgment of auditors, the complex world of auditing still needs a new way to understand the unknown but effective factors in attaining the sound professional judgment. The aim of the current research is to identify the different dimensions of wisdom and to introduce these dimensions to the auditing professionals. This was achieved using a comprehensive systematic literature review. This study aimed to: 1) introduce the dimensions of wisdom, 2) introduce the different methods of measuring wisdom, and finally introduce the dimensions of wisdom that are affective on the professional judgment of independent auditors. Considering these dimensions causes the enhancement of the auditors' viewpoints in their professional judgments.

کلیدواژه‌ها English

professional judgment
personal factors
wisdom
measurement of wisdom
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