خلاصة:
هدف: پژوهش حاضر گرایشها (نگرشها)و رفتارحرفهای حسابرسان را مورد بررسی قرارداده است. به این منظور تاثیر ناشی از تعهد نسبت به منافع عموم، دیدگاههای مربوط به الزامات بهاستقلال را تشکیل میدهد، بررسی و آزمون گردیده است. روش: فرضیههای پژوهش در سال 1399 و بین 159 نفر از شرکاء؛ مدیران و سرپرستان حسابرسی موسسات حسابرسی مورد اعتماد بیمهمرکزیجمهوریاسلامیایران که با استفاده از جامعه آماری هدفمند، موردمطالعه قرار گرفت. دادههای این پژوهش از طریق پرسشنامه محقق ساخته که روایی آن مورد تایید خبرگان حرفه قرار گرفته جمعآوری گردید و برای آزمون دادهها از روش مدلسازی معادلات ساختاری استفاده شد. یافتهها: نتایج حاصل از پژوهش نشاندهندۀ تایید نقش تعهد حسابرسان نسبت به منافععموم بر کاهش پذیرش اخلاقی رفتار غیرحرفهای و کاهش مشارکت آنها در رفتارغیرحرفهای است. همچنین نتایج پژوهش بیانگر وجود رابطه مثبت بین گرایش حسابرسان نسبت بهالزامبهاستقلال و تعهد آنها درباره منافععموم است. در ادامه نتایج آزمون فرضیهها نشان داد که گرایش حسابرسان نسبت به الزامبهاستقلال بر پذیرش اخلاقیرفتارغیرحرفهای و مشارکتآنها در رفتار غیرحرفهای تاثیر معناداری ندارد. نتیجهگیری: نتایج پژوهش حاکی از این است که تعهد حسابرسان نسبت به منافععموم میتواند عاملی در جهت کاهش رفتارهایغیراخلاقی حسابرسان باشد. همچنین الزام به استقلال در حسابرسان موجب افزایش تعهد این افراد نسبت به منافععموم گشته است.
Objective: The purpose of this study is to answer the question of whether auditors' commitment to public interest and independence requirements can affect the professional values of auditing firms. Methods: The aim of this study is the practical type and the present study in terms of the nature of data and the analytical methods is a descriptive survey. in order to test research hypotheses, the information of partners, managers, and supervisors of trusted auditing firms of central insurance organization of Iran with the purposive sampling method in 2020 are gathered and analyzed furthermore, the questionnaire is used to gather the required data that its validity is confirmed by professional experts. Questionnaire questions consist of two parts, general and specific. The public sector questions include the general characteristics of the respondents including gender, place of employment, level of education, age and occupation and etc... the specific part include two variables (attitudes) and auditors ' commitment to the requirement of independence which includes by 11 items, and the commitment to public interests to which includes by 5 items, and analyzing purposes mainly with respect to the model of structural equation and the ratio of three groups ranging from Kruskal-Wallis test and the AMOS 24 and SPSS24 software are used. Results: The results of the study confirm the role of auditors’ commitment to public interest and its effect in reducing the level of moral acceptance of unprofessional behavior and the level of participation in unprofessional behavior, as well. In addition, the results show a significance positive relation between auditors’ tendency towards independence enforcement and their public interest commitment. Also considering the results of the Kruskal-Wallis test for comparing the three groups, partners, managers, and supervisors of audit Firms are ranked first to third, respectively, in terms of commitment to public interests and the requirement of Independence enforcement. Conclusion: The findings show that auditors’ tendency towards independence enforcement has no meaningful relation with both of acceptance of unprofessional behavior and the level of participation in unprofessional behavior. the more audit Firms in the organization 's strategies and procedures should pay more attention to the principles of ethics and ethics and the more efforts to develop ethical codes and professional behavior, the more attention of employees to the organization is expected to improve the performance of auditing Firms. accordingly, it is suggested that auditing Firms alongside the supervising and governing bodies of audit profession , disciplinary measures, economic actions and workshops about auditing and auditing profession and auditing ethical rules specifically for members of certified public accountants and training courses at the level of directors and supervisors in respect of public interest and more efforts to this ethical issue.
ملخص الجهاز:
از طرف دیگر، محققان مختلف (آلینی و همکاران، 2013؛ گندرون و همکاران، 2006؛ سودابی و همکاران، 2009) در پژوهش خود بر نیاز به انجام بررسیهای بیشتر درباره تأثیر ناشی از تعهد حسابرسان نسبت به الزام به استقلال بر تصمیمگیریهای حسابرس در هنگامی که حسابرس با شرایطی مواجه میشود که در آن حفظ استقلال از نقش کلیدی در ارتباط با کیفیت خدمات حرفهای ارائه شده به مشتریان و جامعه برخوردار است (برای مثال، در ارتباط با چالشهای اخلاقی)، تاکید کردهاند.
Kaplan and Whitecotton; Larson 11.
Porter, Steers, Mowday, and Boulian 16.
The impact of ethics, experience and competency on audit quality (With auditors professional skepticism as a moderating variable).
An examination of the ethical commitment of professional accountants to auditor independence.
The effect of independence, professional ethics and auditor experience on audit quality.
Research on Professional Responsibility and Ethics in Accounting, 19, 99-128.
Research on Professional Responsibility and Ethics in Accounting, 19, 99-128.
Research on Professional Responsibility and Ethics in Accounting, 19, 99-128.
Journal of Accounting and Auditing Review, 25(3), 415-432 [In Persian].
/Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees Mosa Bozorgasl 1 Isaac Behshour 2 Fereshteh Ahmadi Pak#$$005 > Abst > Objectives: In neoclassic economy, it is assumed that decision-makers behave intellectually and always pursue the maximization of their own favorability, but results of several investigations show that in order to find answers to financial questions, we have to accept this probability that behaviors of decision-makers may not be perfectly intellectual.