بررسی رابطه بین تجاری سازی مؤسسه های حسابرسی و رفاه شخصی حسابرسان (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: از انگیزه های مهم فارغ التحصیلان رشته حسابداری برای ورود به حرفه حسابرسی کسب رفاه شخصی است. رفاه شخصی پرسنل مؤسسه های حسابرسی تا اندازه زیادی مرتبط با سطح درآمد آن ها در مؤسسات حسابرسی است. در پژوهش حاضر رابطه میان رفاه فردی و تجاری سازی در مؤسسه های حسابرسی بررسی شد. روش: این پژوهش از نوع کمی و در دسته مطالعات توصیفی قرار می گیرد. برای جمع آوری داده های پژوهش از پرسشنامه استفاده شده است. به دلیل نامعین بودن حجم جامعه تعداد 3۶5 پرسشنامه در سال ۱۴۰۰ از حسابرسان تازه کار شاغل در مؤسسه های حسابرسی و سازمان حسابرسی دریافت شد. داده ها با استفاده از آمار توصیفی و تحلیل رگرسیون مورد بررسی قرار گرفت. یافته ها : پژوهش حاضر دو یافته عمده داشت. یافته اول بیانگر رابطه مثبت میان تجاری سازی در مؤسسه های حسابرسی و رفاه شخصی افراد است. یافته دوم بیانگر آن است اندازه مؤسسه حسابرسی تأثیر در تجاری سازی مؤسسه های حسابرسی و رفاه شخصی افراد ندارد. نتیجه گیری: پژوهش حاضر اهمیت مطالعه در زمینه رابطه تجاری سازی و رفاه شخصی حسابرسان را برجسته می کند. حسابرسانی که در مؤسسه های پیشرو بازار کار می کنند، تجاری سازی را یک محرک قوی در زمینه رضایت شغلی خود می دانند منتهی اندازه مؤسسه های حسابرسی تعدیل کننده ارتباط بین تجاری سازی مؤسسه های حسابرسی و رفاه شخصی حسابرسان نیست؛ بنابراین، می توان نتیجه گرفت مؤسسه های با اندازه های گوناگون درک یکسانی از مقوله تجاری سازی دارند. نتایج این پژوهش می تواند به عنوان معیاری برای مؤسسه های حسابرسی جهت حفظ نیروی کار از طریق افزایش سطح درآمد آن ها باشند.The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being
Objective: This study aims to explore how the commercialization of audit firms relates to auditors' subjective well-being (SWB). Nowadays, with the complexity of the governance structure of companies and the increase of agency costs, the need for independent auditors by shareholders has increased increasingly; the customer orientation of audit institutions is motivated by commercialization and has become an integral part of the audit profession, it can exacerbate agency costs, which raises concerns for shareholders. One of the most important motivations for accounting graduates to enter the audit profession is gaining subjective well-being. In psychological research, well-being measures people's quality of life. The subjective well-being of the staff of audit firms is largely related to their income level in audit firms. In recent years, with the increase of private audit institutions, the competition between audit institutions has increased to gain market share, and audit institutions have become inclined towards commercialization. The present study examines the relationship between subjective well-being and commercialization in audit firms. In addition, we examine whether the size of audit firms affects the relationship between commercialization and subjective well-being . Methods: This research is quantitative and is in the category of descriptive studies. A questionnaire was used to collect research data to examine the subjective well-being of auditors like other empirical research conducted in the context of behavioral audit issues. Due to the uncertainty of the population, the sample size is 387 participants; therefore, in the present study, to ensure the adequacy of the received questionnaires, 430 questionnaires were distributed among auditors working in audit institutions and audit organizations in the year 2022, and 365 questionnaires were finally approved. The data analysis was then performed based on descriptive statistics and regression. Pearson's correlation coefficient and the comparison test of the mean, which are part of the parametric statistical tests, have been used. In such a way, Pearson's correlation has also been used for more robustness of the research results in addition to regression analysis. Results: This research had two main findings. The first finding indicates a positive relationship between commercialization in audit firms and subjective well-being. The findings indicated that the three aspects of commercialization (market orientation, customer orientation, and firm process orientation) are positively associated with three aspects of subjective well-being (personal satisfaction, job satisfaction, and work environment). The second finding indicates that the size of the audit firm does not affect the commercialization of audit firms and the subjective well-being of auditors. In addition to the research hypotheses, the differences in the views of the sample were examined, and the results are presented as follows: (1) There is a significant difference between different levels of education and commercialization; (2) There is a significant difference between different levels of firm size and commercialization; (3) There is a significant difference between different levels of organizational tenure and commercialization; (4) There is a significant difference between different levels of age and commercialization; and (5) There is a significant difference between different levels of organization and commercialization. Conclusion: This research has been done due to the increasing criticism of the decrease in audit quality due to auditors not having reasonable subjective well-being. The study highlights the importance of studying the relationship between commercialization and the subjective well-being of auditors. Commercialization in the audit profession defines the efforts of audit institutions to increase revenue and retain clients. Auditors working in market-leading firms see commercialization as a strong driver of job satisfaction. The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization. Also, the results of this study can be used as a criterion for audit firms to maintain the workforce by increasing their income level. Besides these, paying attention to the views and opinions of auditors and examining the difference in their views on the commercialization of audit firms and what is now known as the merger of audit firms can be useful for the future of the audit profession.
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