الگوی رفتار ناکارآمد حسابرسی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: ارائه الگوی رفتار ناکارآمد حسابرسی با توجه به ویژگی های محیطی و شرایط حاکم بر حرفه حسابرسی کشور است. روش: از آنجا که نظریه ای در زمینه رفتار ناکارآمد وجود نداشته و در کشور ما نیز پژوهش جامعی در این زمینه صورت نگرفته است و همچنین با توجه به اینکه حرفه حسابرسی در ایران از منظر اندازه مؤسسات حسابرسی، سازوکار نظارتی، سازوکار انتخاب و تعویض حسابرس و اجرای فرایندهای حسابرسی دارای ویژگی های خاص خود است، می توان از روش نظریه پردازی داده بنیان استفاده نمود. به جهت سرعت و بالابردن دقت در انجام تحلیل از نرم افزار مکس کیودی ای استفاده گردید. جامعه آماری پژوهش شامل شرکا و مدیران مؤسسات حسابرسی، مدیران سازمان حسابرسی، مدیران نهاد های ناظر بر حرفه حسابرسی و سایر صاحب نظران در زمینه کیفیت حسابرسی است. با توجه به هدف پژوهش، از روش نمونه گیری گلوله برفی برای مصاحبه عمیق استفاده شده است. یافته ها: یافته ها حاکی از ارائة الگوی یکپارچه و مناسب برای شرایط حاکم بر حرفه حسابرسی ایران است. این الگو شامل شرایط علی، عوامل مداخله گر، شرایط زمینه ای و راهبردهای مربوط به رفتار ناکارآمد حسابرسی و پیامدهای آن است. نتیجه گیری: مطابق نتایج پژوهش، شرایط علی اثرگذار بر رفتار ناکارآمد حسابرسی عبارت بودند از: اخلاق حرفه ای شرکا و مدیران مسئول، دانش و تجربه شرکا و مدیران مسئول و برنامه ریزی، نظارت و سرپرستی. شرایط مداخله گر عبارت بودند از: پاسخ خواهی اثربخش از حسابرسان، کنترل کیفیت جامعه، تناسب بازار کار، فشار اقتصادی، ساختاریافتگی مؤسسه، ماندگاری در حرفه و فشار زمانی. عوامل زمینه ای نیز شامل دولتی یا خصوصی بودن اقتصاد ، فرهنگ مشارکت و توسعه یافتگی حرفه حسابرسی بودند.A Model of Dysfunctional Audit Behavior
Objective: Dysfunctional audit behavior is every action that does not meet auditing standards and it is a serious problem for the auditing profession which can lead to its failure. The failures of the auditing profession have created public pressure to improve the auditing process. Therefore, paying attention to professional responsibilities has become more important. The high rate of dysfunctional behavior in the audit profession, the importance of providing practical concepts that determine what factors lead to inefficient behavior, and the insufficiency of the amount of literature that has identified and explained these factors, all make the need for more research on this issue necessary. The purpose of this study is to render a model of dysfunctional audit behavior according to the environmental characteristics and the condition of the audit profession in Iran. Methods: Because there is no theory in the field of dysfunctional audit behaviors and there is no comprehensive research in this field in our country and also considering that the auditing profession in Iran (from the perspective of legal environment, regulatory mechanism, the size of the auditing firms, the executive mechanism of audit processes, the mechanism of selecting and replacing the auditor, etc.) has its own characteristics, the method of grounded theory can be used. In order to increase the speed and accuracy of the analysis, Maxqda software was used. The statistical population of the study includes partners and managers of auditing firms, managers of the audit organization, managers of institutions supervising the audit profession and other experts in the field of audit quality. According to the purpose of the study, the snowball sampling method was used for in-depth interviews. After conducting 16 interviews with experts, the research team determined that the collected data reached the point of saturation and there was no need to conduct new interviews. Since there are three different approaches (systematic, emergent and constructivist) in foundation theorizing, the systematic approach has been used in this research. Results: The results provide an integrated and appropriate model for the conditions governing the Iranian auditing profession. This model includes causal conditions, intervening factors, contextual conditions and strategies related to inefficient audit behavior and its consequences. In this research, the research model is presented in two ways; first, the pattern of ineffective audit behavior is presented through a diagram and then it is explained. As the result show, the causal conditions affecting dysfunctional audit behavior were: Professional ethics of partners and responsible managers, Knowledge and experience of partners and responsible managers and Planning, control and supervision. The most important factor among the causal factors is professional ethics. The intervening conditions were: effective accountability from the auditors, community quality control, labor market appropriateness, economic pressure, institutional structuring, stay in profession and time pressure. Contextual factors included the public or private nature of economy, the culture of participation and the development of the auditing profession. The central category of this research is dysfuntional audit behavior, which is placed in the center of the model, and other categories are related to it. Weakness of professional ethics, lack of sufficient knowledge and experience of responsible partners and managers, lack of planning and supervision lead to the adoption of the following strategies: 1. Avoiding the full audit process 2. Providing a favorable report of the employer's opinion. Conclusion: According to the results of the research, the most important consequences of the auditor's dysfunctional behavior include the failure to discover important distortions, the reduction of audit quality including the failure to discover significant distortions, the reduction of audit quality, the deterioration of the reputation of the profession in society, the reduction of financial transparency and the economic health of society, and lack of optimal allocation of resources. At the end, suggestions are provided according to the results of the research. Based on the findings of the research and with regard to the identified categories, several practical suggestions were presented to auditing institutions and policy-making institutions including: 1. Emphasis on teaching the standards of ethical principles, obligations and requirements of the profession along with teaching skills and knowledge in universities 2. Updating knowledge and increasing the quality of experience by partners and managers responsible for work 3. Attention to the ability of the audit institution with the volume, size, and complexity of the audit work and 4. Enlarging the auditing institutions, diversifying the services and providing the necessary arrangements by the Iranian association of certified public accountants for the enlargement of the institutions, and so on.
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