مدل عوامل مؤثر بر قضاوت و تصمیم‌گیری در خصوص تقلب مرتبط با دارایی‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دوره دکتری حسابداری، دانشگاه الزهرا، تهران، ایران

2 دانشیار گروه حسابداری، دانشگاه الزهرا، تهران، ایران

چکیده

تقلب همواره موجب نگرانی مدیران و ذینفعان شرکت‌هاست. تشخیص به موقع عوامل ریسک تقلب یا نقص‌های کنترل‌داخلی، در پیشگیری و کشف تقلب موثر است. تشخیص کافی و مناسب‌بودن کنترل‌های داخلی یک قضاوت و گزارش نقص‌ها بر اساس ریسک، یک تصمیم‌گیری است. بنابراین بررسی عوامل موثر بر این فرآیند، هدف اصلی این پژوهش می‌باشد.
پژوهش حاضر پژوهشی کاربردی اکتشافی می‌باشد که داده‌های جمع‌آوری شده از 342پرسشنامه را به وسیله معادلات ساختاری مدل‌بندی می‌نماید.
نتایج بیان می‌دارد سازگاری، وجدان، برون‌گرایی و گشودگی به‌تجربه رابطه معناداری با یادگیری هدف‌گرا دارند اما میان گشودگی به تجربه و عملکرد هدف‌گرا رابطه معناداری یافت نشد. گرایش هدف‌گرا اثر معناداری بر دانش داشته اما میان عملکرد هدف‌گرا و تجربه رابطه معناداری یافت نشد. همچنین دانش و تجربه اثر معناداری بر شناسایی عوامل ریسک دارند که منجر به تشخیص امکان رخداد تقلب می‌شود. نهایتاً نتایج حاصل از مدل آزمون‌شده نشان می‌دهد که تصمیم افراد برای گزارش موارد مستعد تقلب تحت تاثیر رابطه معنادار با تشخیص امکان رخداد تقلب، اخلاق و انگیزش می‌باشد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation

نویسندگان [English]

  • zahra shams 1
  • mahnaz molanazari 2
1 Ph. D. Student, Alzahra University, Tehran, Iran
2 Associate Professor of Accounting, Alzahra University, Tehran, Iran
چکیده [English]

Fraud is always a major concern for firm managers and stakeholders. Timely diagnosis of fraud risk factors or internal control deficiencies is effective in preventing and detecting frauds. Determining the adequacy of internal controls is a judgment, and reporting the defects based on their risk is a decision. This research is an applied and exploratory research that collects and models data from 342questionnaires on the factors affecting the judgments and decision-making process in misappropriation of assets, by structural equation modeling (SEM) , and uses Smart PLS software to test of model. The results show that personality factors such as consistency, conscience, extroversion and openness to experience have a significant relation with goal oriented learning, but, there is no significant relation between openness to experience and goal oriented performance. Goal orientation has a significant effect on knowledge, but there is no significant relation between goals oriented performance and experience. Also, knowledge and experience have a significant effect on identification of risk factors, which leads to detection of the fraud possibility. Finally, the results of the tested model indicate that the people's decision to report susceptible fraud has a significant relation with the detection of the fraud possibility, morality and motivation.

کلیدواژه‌ها [English]

  • Detection and Reporting of Fraud
  • Goal Orientation
  • Ethical Orientation
  • Personality Traits
  • Knowledge and Experience

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  • تاریخ دریافت: 13 آبان 1397
  • تاریخ بازنگری: 26 دی 1397
  • تاریخ پذیرش: 26 دی 1397

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