بررسی تأثیر تعامل بین فرهنگ اخلاقی موسسه حسابرسی، هنجارهای تیم حسابرسی و ویژگی‌های فردی حسابرسان بر انگیزه حسابرسان به گزارش اشتباهات کشف شده

نوع مقاله: مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران

2 گروه حسابداری، واحد دولت آباد، دانشگاه آزاد اسلامی، دولت آباد، اصفهان، ایران

چکیده

نداشتن انگیزه و تمایل به گزارش اشتباهات کشف شده باعث کاهش کیفیت کار حسابرسان و منجر به ورشکستگی موسسه حسابرسی می‌شود. در این پژوهش، تأثیر تعامل بین ویژگی‌های فردی حسابرسان، فرهنگ اخلاقی در موسسه حسابرسی و هنجارهای تیم حسابرسی بر انگیزه حسابرسان به گزارش اشتباهات کشف شده مورد تجزیه و تحلیل قرار گرفت. برای سنجش تأثیر تعاملی متغیرها، روش تعاملی کاوشگر (MODPROBE) به کار گرفته شده است. رابطه بین متغیرهای پژوهش و فرضیه‌ها با استفاده از تئوری رفتار برنامه‌ریزی شده توجیه می‌شود. جامعه آماری این پژوهش را شرکای موسسات حسابرسی و حسابداران رسمی شاغل در سازمان حسابرسی و موسسات حسابرسی تشکیل می‌دهند. داده‌های پژوهش با استفاده از ابزار پرسشنامه جمع‌آوری شده است. نتایج پژوهش حاکی از آن است که وجود فرهنگ اخلاقی در موسسه حسابرسی و هنجارهای تیم حسابرسی باعث تعدیل رابطه بین ویژگی‌های فردی حسابرسان و انگیزه آنها به گزارش اشتباهات کشف‌شده می‌شود. به این ترتیب که با وجود فرهنگ اخلاقی قوی و هنجارهای اخلاقی در تیم حسابرسی، حسابرسان با هر ویژگی شخصیتی تمایل بیشتری برای گزارش اشتباهات کشف شده دارند. 

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Effects of Interaction among Audit Firms Ethical Culture, Audit Team Norms and Auditors Personality Type on Auditors' Intention to Report Detected Errors

نویسندگان [English]

  • Arezoo Aghaie 1
  • Noushin Ahmadi 2
1 assisstant professor/ Islamic azad University, Najafabad Branch
2 lecturer/ Islamic azad University, Dolatabad Branch
چکیده [English]

Lacking intention to report detected errors by independent auditors reduces the quality of their work and leads to audit firm failure. This study investigates the effects of interaction among auditors personality type, audit firm ethical culture and audit team norms on auditors’ intention to report detected errors. To investigate the interaction effects of the variables, the MODPROBE regression is used. The relation between variables and hypotheses is justified by Theory of Planned Behavior. The sample consists of audit firms, certified auditors in audit organization, and audit firms partners. Data are collected using questionnaire. The results indicate that the existing of audit firm ethical culture and audit team norms moderate the relation between auditors personality type and auditors’ intention to report errors. Thus, in audit firms with strong ethical culture and audit team norms, auditors with any personality type have more intention to report detected errors and misstatements.

کلیدواژه‌ها [English]

  • intention to report errors
  • auditors' personality type
  • locus of control
  • ethical culture in audit firm
  • audit team norms
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