بررسی اثر ترتیب ارائه اطلاعات بر قضاوت حسابرسان مربوط به تداوم فعالیت شرکت با تأکید بر تجربه و محدودیت زمانی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: این پژوهش تأثیر ترتیب ارائه اطلاعات بر کیفیت قضاوت حسابرسان را مورد بررسی قرار می دهد. اثر ترتیب ارائه اطلاعات بر کیفیت قضاوت حسابرسان زمانی اهمیت پیدا می کند که در قضاوت فردی که به وی ابتدا اطلاعات «الف» و سپس اطلاعات «ب» جهت پردازش داده شده، نسبت به زمانی که ابتدا اطلاعات «ب» و سپس اطلاعات «الف» داده شده تفاوت معناداری در قضاوت وی ایجاد گردد. روش: داده های موردنیاز از طریق پرسشنامه با طراحی دو سناریو، در دو مرحله برای یک گروه جمع آوری شد. تفاوت دو مرحله تنها در ترتیب ارائه اطلاعات بوده است. در این شرایط تنها 78 پرسشنامه توسط اشخاصی تکمیل شد که در هر دو مرحله حضور داشتند و به عنوان نمونه نهایی پژوهش تحت آزمون قرار گرفتند. در این راستا، آزمون ویلکاکسون، مدل سازی معادلات ساختاری و رگرسیون سهمی به کار گرفته شد. یافته ها: نتایج آزمون فرضیه های پژوهش نشان می دهد ترتیب متفاوت ارائه اطلاعات منجر به قضاوت متفاوتی در رابطه با تداوم فعالیت در حسابرسان خواهد شد. این اثر با توجه به محدودیت زمانی تشدید نیز می شود. با این حال اشخاص دارای تجربه متوسط نسبت به اشخاص کم تجربه و باتجربه، کمتر تحت تأثیر ترتیب ارائه اطلاعات قرار می گیرند. در نهایت آزمون اثر بار اطلاعاتی نهفته شده در اولین اطلاعات بر قضاوت اشخاص نیز تأیید شد که نشان دهنده تأثیر اثر تقدم در قضاوت حسابرسان در رابطه تداوم فعالیت است. نتیجه گیری: نتایج پژوهش حاکی از پدیده ترتیب ارائه اطلاعات است و همچنین محدودیت زمانی و سطح تجربه اشخاص قادر است این اثر را تعدیل نماید.Investigating the Effect of the Order of Providing Information on the Judgment of Auditors Related to Going Concern with Emphasis on Experience and Time Limitation
Objective: Cognitive neuroscience studies show that the judgment process and its characteristics are the most basic cognitive activities of the brain that people are forced to perform throughout their lives. In the field of auditing, judgment and decision-making are very important. The auditing process is based on various judgments and decisions. In other words, all the issues raised in the audit are covered by the judgment and decisions of the relevant persons. The judgment process of a person is by the abilities, characteristics and internal character of the person making the judgment, which is different from other persons. However, components such as the process of recognition, the process of judgment, the environment, motivations and other factors related to the person making the judgment decrease quality will be judged. One of the sub-branches of the component of the judgment process is the order of information presented or obtained, which, according to the results of many researches, can affect the quality of people's judgment. The effect of the order of information on the quality of judgment becomes important when the judgment of people who are given information "A" first and then information "B" for processing is compared to the judgment of people who are given information "B" first and then information "B" and then the information given by "A" makes a significant difference in his/her judgment. Experience in the framework of variables related to the person is one component that affects the quality of judgment. The information in people's memories, formed over time and based on various judgments and decisions, will be able to modify future decisions. A person's specialized experience increases his/her abilities in processing information and finding the most appropriate solution in special conditions. Therefore, it is expected that experience can moderate the effect of the order of information presentation on the quality of the auditor's judgment. Method: This is a quantitative and cross-sectional study. The statistical population includes all auditors working in the country in 2022. Two questionnaires are sent one month apart to persons with the required characteristics. The difference between the first and second questionnaires is only in the order of information, so all the information of both questionnaires is completely the same. Results: The results show that the significance level of the Vicaxon test based on the difference in the average judgment in two stages is less than 1%, so the effect of the order of information presentation on the quality of judgment is confirmed with 99% confidence.In addition, the results show that experience has a non-linear relationship with the quality of judgment due to the order of information of individuals. In other words, people with an average experience between 10 and 15 years are affected by the information order compared to people with less experience. In addition, in completing the effect of the order of presentation of information, the findings show that when the first information with a negative charge is presented, the person's judgment will be negative. The person's judgment will be positive if the first information presented is positive. Finally, the results indicate a stronger relationship between the information load of the first information and their judgment when the auditors are under time constraints. Conclusion: The findings show a significant difference between people's judgments of information whose order is different. The order of presenting information by taking advantage of the cognitive limitations of the human mind is able to affect people's judgment and decisions. In addition, there is a curvilinear relationship between the experience and the difference between the two judgments of the persons in such a way that the least difference of judgment was for the persons who had experienced between 5 and 15 years. This shows that the order of information presentation influences less experienced and more experienced people. The reasoning for this result can be found in the theory of the tendency to evaluate.Furthermore, when the first information provided is positive, the person's final judgment will also be positive. If the first information provided is negative, the person's final judgment will also be accompanied by a negative sign. These findings show that the order of information influences people and considers a certain weight and coefficient for the first information, so the effect of information precedence is confirmed. This effect is also limited by time. When a person is faced with a time limitation or thinks he does not have enough time to process information, he pays more attention to the first and most prominent information, relies on that information and bases his subsequent judgments on that information.
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