تبیین مدل کیفیت اظهارنظر حسابرسی مبتنی بر هوش اخلاقی، هوش معنوی و پیشینه رفتاری شرکای حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، واحد ساوه، دانشگاه آزاد اسلامی، ساوه، ایران

2 استاد، گروه حسابداری، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران

چکیده

کیفیت اظهارنظر حسابرس عامل مهمی در بقای بلندمدت موسسات حسابرسی است. در این پژوهش که در زمره پژوهش‌های کیفی و کمی است، سعی شده است تا الگویی جهت افزایش کیفیت اظهارنظر حسابرس مبتنی بر پیشینه رفتاری، هوش اخلاقی و هوش معنوی شرکای موسسات حسابرسی ارائه گردد. روش پژوهش در بخش کیفی، نظریه‌پردازی زمینه‌بنیان است.براین اساس، مصاحبه‌های عمیق با 16 نفر از خبرگان آکادمیک و سازمانی طراحی و اجرا گردید. روش تحلیل داده‌ها در بخش کیفی کدگذاری نظری است که براساس آن پرسشنامه جهت ارزیابی کیفیت اظهارنظر حسابرس و پیشینه رفتاری شرکای حسابرسی طراحی شد. نتایج حاصل از بخش کیفی حاکی از آنست که، کیفیت اظهارنظر حسابرسی تحت تاثیر پنج مقوله صوری، شمول نظرات، کمیت، انطباق‌پذیری و بندهای خاص و همچنین پیشینه رفتاری تحت تاثیر مولفه‌های اخلاقی، شخصیتی، همکاری و نگرش است. در بخش کمی این پژوهش، تعداد 292 پرسشنامه توسط شرکای موسسات حسابرسی تکمیل گردید و نتایج حاصل از تحلیل مسیر نشان دادکه به ترتیب اولویت هوش معنوی و سپس هوش اخلاقی و پیشینه رفتاری بر کیفیت اظهار نظر حسابرس تاثیر مستقیم دارند. در پایان مدلی جهت افزایش کیفیت اظهارنظر مبتنی بر هوش معنوی، هوش اخلاقی و پیشینه رفتاری شرکای موسسات حسابرسی ارائه گردید که می تواند جهت تصمیم گیری ها و اعمال نظارت در حوزه حسابرسی کارآمد باشد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners

نویسندگان [English]

  • Zahra HemmasianKashani 1
  • Zohreh Hajiha 2
1 Assistant Professor, Department of Accounting, Saveh Branch, Islamic Azad University, Saveh, Iran.
2 Professor, Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran.
چکیده [English]

The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background, and moral and spiritual intelligence of the partners of audit institutions. The research method in the qualitative part is grounded theory. Therefore, in-depth interviews with 16 academic and organizational experts were designed and implemented. A questionnaire was designed to evaluate the quality of the auditor’s opinion and the behavioral background of audit partners. The results of the qualitative part indicate that the quality of audit opinion is influenced by five formals, Inclusivism of opinions, quantity, adaptability, and explanatory paragraph, as well as the behavioral background is influenced by the ethical, personality, cooperation, and attitude components. In the quantitative part of this research, 292 questionnaires were completed by the partners and the results of the path analysis showed that the priority of spiritual intelligence, followed by moral intelligence and behavioral background have a direct impact on the quality of the auditor’s opinion. The results of this research can be used to increase the quality of the auditor’s opinions and improve decisions and effective supervision in the field of auditing

کلیدواژه‌ها [English]

  • The Quality of the Auditor's Opinion
  • Behavioral Background
  • Moral intelligence
  • Spiritual intelligence
  • Audit quality
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