بررسی تأثیر فشار شغلی حسابرسی بر قضاوت و هنجارهای ذهنی حسابرسان با در نظر گرفتن نقش میانجی گری هوش هیجانی و هوش اخلاقی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف : هدف اصلی این پژوهش، بررسی تأثیر فشار حسابرسی بر قضاوت و هنجارهای ذهنی حسابرسان با در نظر گرفتن نقش میانجی گری هوش هیجانی و هوش اخلاقی است. روش: روش شناسی این پژوهش از نوع توصیفی- پیمایشی است. جامعه آماری پژوهش، حسابرسان شاغل در سازمان حسابرسی و مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران بوده و نمونه انتخابی شامل 384 پرسشنامه که در زمستان 1399 و بهار 1400 توزیع و جمع آوری گردیده است. فرضیه های پژوهش با استفاده از مدل معادلات ساختاری آزمون شده است. یافته ها: یافته های پژوهش نشان داد فشار شغلی حسابرسی شامل فشار بودجه زمانی و فشار محرک مشتری بر قضاوت حسابرس تأثیر منفی و معنا داری دارد. بدین معنا که فشار شغلی حسابرسی منجر به قضاوت نامناسب حسابرس می شود. همچنین یافته های پژوهش نشان داد هوش هیجانی و هوش اخلاقی دارای اثر میانجی است و بر رابطه بین فشار شغلی حسابرسی و قضاوت حسابرس تأثیری مستقیم می گذارد. بدین معنا که هوش هیجانی و هوش اخلاقی تأثیر منفی فشار شغلی حسابرسی بر قضاوت حسابرس را کاهش می دهد. نتیجه گیری: نتایج پژوهش نشان می دهد با افزایش هوش هیجانی و هوش اخلاقی تأثیر منفی فشار شغلی بر قضاوت حسابرس کاهش می یابد و سازمان ها و نهادهای نظارتی مسئول باید عوامل ایجاد فشار شغلی را شناسایی و با اجرای راه کارهای مدیریتی نظیر برگزاری دوره های آموزشی لازم، هوش هیجانی و هوش اخلاقی حسابرسان را تقویت نموده تا بتوانند در مواجه با این گونه فشارها منطقی و منصفانه برخورد کنند.The Effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence
Objective : The auditing profession is a hard and stressful job with emotional reactions to job pressures with a strong emotional intelligence concept that emotional intelligence and moral intelligence are expected to mediate in reducing the impact of job pressure on auditors' judgment and affect the quality of their work. Therefore, this study investigates the effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence. Method : The methodology of this research is a descriptive survey. The study's statistical population is auditors working in the auditing organization and auditing firms, a members of the Iranian Society of Certified Public Accountants. The selected sample includes 384 questionnaires distributed and collected in the winter of 2021 and 2022 in the spring. Research hypotheses have been tested using structural equation techniques. Results : The findings of the research in connection with hypothesis testing, the investigation of the impact of job pressure on auditors' judgment, showed that the job pressure of the auditor, including time budget pressure and client incentive pressure, has a negative and significant effect on the auditor's judgment. This means that the job pressure of the auditor leads to poor professional judgment. Findings related to hypothesis testing- the effect of emotional intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed emotional intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. In other words, emotional intelligence weakens the negative relationship between the job pressure of the auditor and the auditor's judgment. With the increase in emotional intelligence, the negative effect of the job pressures of the auditor on the auditor's judgment decreases. The findings in connection with hypothesis testing-the effect of moral intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed moral intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. This means that moral intelligence reduces the negative impact of the job pressure of the auditor on the auditor's judgment. Conclusion : The research results show that the time budget influences auditors' judgment, and the pressure of the time budget in the audit of annual financial statements overshadows the auditors' judgment. In other words, the limitation of time and work overload has resulted in increased burnout and decreased performance among auditors, and as a result, the auditor cannot make accurate and fair judgments. Also, client pressure as one of the criteria for measuring audit pressure, is a factor that affects auditors' judgment during the auditing. When the auditor faces the pressure of the employer in his work environment, it causes the auditors to accept the reports imposed by the client in order to keep the client and to propose less necessary audit adjustments, and as a result, the quality of the auditor's decisions and judgment decreases. The research results show that with the increase in emotional intelligence, the negative effect of job pressure on the auditor's judgment decreases. This means that auditors with high emotional intelligence in interacting with their owners are less affected by their demands, and as a result, the quality of their work is not reduced and they will have more conservative judgments; Therefore, the mediation effect of emotional intelligence as a key factor can reduce the negative effects of job pressures on auditors' judgment. Also, the negative impact of the job pressure of the auditor on the auditor's judgment is reduced under the influence of the moral intelligence variable; because auditors with high moral intelligence will be able to structure dynamic and stable rules and identify their activities in the environment; Therefore, the more the components of auditors' moral intelligence such as integrity, responsibility, compassion and forgiveness have a positive change, in addition to increasing the level of work commitment, they will also improve the level of their communication and decision-making skills. Therefore, it is recommended that auditing institutions prepare their time budget appropriately and conventionally. On the other hand, audit contracts in Iran are often prepared with a certain amount and a certain period; Therefore, in order to protect the quality of operations, audit institutions are advised to be aware of the performance of personnel in dealing with time budget pressure and to increase the awareness of auditors in order to reduce the threatening effects of this type of audit pressure. Also, auditing institutions should use experienced auditors alongside less experienced auditors in working groups to reduce the pressure imposed by the client, especially on less experienced auditors, and help the quality of audit judgment. Also, regulatory bodies and institutions should strengthen auditors' emotional and moral intelligence by implementing management strategies such as holding training courses so that they can deal rationally and fairly in the face of such pressures. Researchers are advised to investigate the effect of emotional and moral intelligence on the auditor's judgment in other dimensions of job pressures, such as social pressures. Also, due to the existence of different individual characteristics and cultural differences, it is recommended in future research to investigate how cultural differences or other factors, such as individual characteristics can play a role in the effect of emotional intelligence and moral intelligence on the auditor's judgment.
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