تدوین مدل ریسک پذیری حسابرس با هدف بهبود قضاوت حرفه ای حسابرس (رویکرد داده بنیاد چندوجهی) (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
قضاوت اخلاقی یک پروسه فکری است که تحت تأثیر عوامل بسیاری مانند ارزش های شخصی حسابرس و اثرات بیرونی بر قضاوت های حسابرسی قرار دارد. در حرفه حسابرسی ریسک پذیری اشخاص می تواند بر حجم رسیدگی ها و نوع آزمون های حسابرسی تاثیرگذار باشد و در نهایت قضاوت حرفه ای حسابرس را تحت الشعاع قرار دهد. هدف این پژوهش تدوین مدل ریسک پذیری حسابرس با هدف بهبود قضاوت حرفه ای حسابرس (رویکرد داده بنیاد چندوجهی) می باشد. پژوهش با 20 مصاحبه از خبره حرفه حسابرسی عضو جامعه حسابداران رسمی ایران و با نمونه گیری روش گلوله برفی و رویکرد داده بنیاد چند وجهی انجام گرفته است. نتایج شامل استخراج پانصد کد مفهومی، چهل مقوله فرعی، پانزده مقوله اصلی و یک مدل مفهومی باشد. سرانجام؛ مولفه های چون تجربه حرفه ای، دانش تخصصی، عوامل روان شناختی، اخلاق حرفه ای، نظارت نهادهای ناظر، رهبری، کار تیمی، همکاری، جامعه ذینفعان، پیچیدگی کار، رضایت درونی حسابرس، فشار ذینفعان، فشار زمانی، انگیزه و منافع شخصی، رفتار فرصت طلبانه ساختار فرهنگی، توان توجیه کنندگی و غیره شناسایی شد.Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach)
Ethical judgment is a thought process that is influenced by many factors such as the auditor's personal values and external influences on audit judgments. In the field of auditing, people's risk tolerance can affect the volume of proceedings and the type of tests and ultimately overshadow the auditor's professional judgment. The purpose of this research is to develop the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach).The present research was conducted by interviewing 20 experts in the auditing profession, who were part of the auditors and members of the Certified Public Accountants Society of Iran, and by using the snowball method and multifaceted foundation data theory. In this way, 500 conceptual codes, 40 sub-categories, 15 main categories and 1 conceptual model were extracted and components such as professional experience, specialized knowledge, psychological factors, professional ethics, supervision of supervisory institutions, leadership, teamwork, cooperation, Stakeholder community, work complexity, auditor's internal satisfaction, stakeholder pressure, time pressure, motivation and personal interests, opportunistic behavior, cultural structure, justification power, etc. were identified. The results of this study showed that auditors' motives and unethical behaviors originate from factors such as individual characteristics, organizational position, professional characteristics, internal and external factors. Failure to pay attention to the occurrence of such behaviors shows a decrease in transparency and unwillingness to respond at the community level.IntroductionProfessional judgment is one of the professional characteristics of independent auditors, which affects all aspects of the audit, including planning, determining the level of importance, quantity and quality of audit evidence, and finally, the professional opinion of independent auditors, and on the decision-making of the group. It affects a wide range of stakeholders including managers, investors and analysts. The dimensions of judgment and decision-making are issues that have always been raised in auditing. In fact, these dimensions are the main aspects of auditing. Because auditing is a process that is always accompanied by judgment. This can create a risk for auditors. Auditing, like accounting, is not concerned with the world of debtors and creditors, but is faced with matters such as risk, controls, measurement of operations and audit documents (Nechal, 2000).The studies that have been conducted in the auditor's judgment and decision-making area have been classified by Bonner (1999) based on three main determinants: personality, occupational and environmental variables. These three variables are integral components of the auditor's judgment and decision-making process; which are used by an accountant or auditor (Mala and Chand, 2015). Some of the factors affecting the judgment of auditors are individual and psychological factors that create differences in the judgment of different people and sometimes cause behavioral and judgmental biases in auditors. Researches on judgment and decision-making in auditing examine two important issues. The first is the quality of judgment and decision-making of an individual or a group, that is, the measurement of people's performance when performing tasks that require judgment and decision-making. Second, they examine the factors that influence the auditor's judgment and decision-making (Bonner, 1999).An auditor's ability to make high-quality decisions and to make decisions at different levels of task complexity may be influenced by their personal characteristics (McKnight and Wright, 2011). Considering the dimensions of people's personality in the organization makes employees work according to their abilities and personality traits in the fields they are interested in, which improves the efficiency of the individual and the effectiveness of the organization. Previous research on the relationship between personality and job performance shows that personality components can affect job performance in auditing (Ashton and Kramer, 1999). Research questionsAccording to the subject of the research, the research questions are as follows:First question: Does improving auditors' professional judgments increase the quality of auditors' reports?Second question: Is there a comprehensive model for auditors' professional judgments regarding auditors' risk taking?Third question: What variables can affect auditors' risk taking?Question 4: What are the key categories for auditors' risk taking in order to improve auditors' professional judgment?Question 5: What are the background conditions for formulating auditors' risk tolerance patterns in order to improve auditors' professional judgment? Research methodologyFrom the objective point of view, this research is an applied research, because the researcher seeks to present the auditor's risk tolerance model with the aim of improving the auditor's professional judgment and developing practical knowledge in this field. The current study is classified in the mixed research group in terms of how to collect the required data; In other words, this data type research is a sequential exploratory mixed (combined) research in which the qualitative method is first followed by the quantitative method. This means that qualitative data is collected and formulated first, and then the researcher gets a complete understanding of the phenomenon by recommending the aspects to be studied, and the next step is to answer the research questions through quantitative data. In the qualitative part, the qualitative model will be used using the data-based theory of Strauss and Corbin (2008) to discover the central and sub-categories of the auditor's risk-taking model and to identify the relationship between these categories, leading to the presentation of a paradigmatic model. In the quantitative part, the researcher-made questionnaire will be used. Also, in terms of time, the current research can be considered a cross-sectional study that will take place in 1402.Documentary and field method will be used in this research. In the document section, domestic and foreign scientific books and articles related to the subject are used, and in the field section, the required data collection tools (questionnaire) are used. Discussion and conclusionThe auditing profession includes a set of crediting services to financial statements that has many audiences and stakeholders. Since the main mission of the auditing profession is the accreditation of financial statements and related reports. In performing this task, auditors need to gain the trust of society by adhering to ethical principles. While different dimensions of the auditor's personality can be determining factors in auditors' judgment, the level of self-efficacy of people may affect the level of audit judgment along with these factors. Considering the influence of these factors may help explain changes in audit judgment.Considering the general attitude that excessive risk in audit is unethical and unethical decisions bring some risk, also the prevalence of unethical behavior can initiate pessimism and reduce value-creating behaviors in the right direction in such circumstances. The person does not have the desire to do principled and systematic work and it may even lead to pessimism and reduce value-creating behaviors in other honest audit institutions. The findings of this research show that risk-taking and ethical decision-making have a significant effect on auditing and auditor's judgments. The present study shows that the effective personal, environmental, cultural, ethical, professional, and organizational factors, etc., on the risk-taking of auditors and finally its effect on the ethical judgment of auditors are high. According to the obtained results, the following suggestions are made:It is suggested to the policy makers of the auditing profession, apart from measuring the technical capabilities of auditors, by applying psychological tests, they should also learn about their behavioral characteristics.Audit institutions are recommended to help the expansion and development of ethical behavior more by establishing effective internal control systems.
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