نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری، دانشگاه پیام نور، تهران، ایران.
2 استادیار حسابداری، دانشگاه ولی‌عصر (عج) رفسنجان، رفسنجان، ایران
3 مجتمع آموزش عالی بافت، دانشگاه شهید باهنر کرمان
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The purpose of the present research is to examine the effect of prior commitment and control environmental risk on auditors’ proposed adjustments regarding subsequent events as of the balance sheet date. To this end, a between-groups 2x2 factorial design was used. The statistical sample of this research includes 130 supervisors, senior supervisors, managers, and partners employed in auditing organizations certified by Tehran Securities & Exchange Organization in 2023. An independent multifactor analysis of variance was used to test the research hypotheses. The findings revealed that auditors make smaller (larger) audit adjustments of subsequent events to the balance sheet when these events are identified after (before) communicating their initial viewpoint regarding the fair presentation of financial statements to the management. Moreover, the findings indicate that control environment risk moderates the effect of prior commitment on auditors’ assessment of subsequent events and, compared to a high-risk control environment, auditors’ prior commitment to the management regarding the fair presentation of financial statements leads to a greater reduction in the proposed audit adjustments under a low-risk control environment. Concerning these findings, we can say that considering supervisory mechanisms for reducing the bias stemming from auditors’ prior commitment can improve the quality of their judgment about evaluating after the balance sheet’s events.
کلیدواژه‌ها [English]
)