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نگرش کارآمدی حسابرس در مذاکره و بیطرفی حسابرس: تحلیلی بر نقش هویت حرفهای حسابرس | ||
دانش حسابداری مالی | ||
دوره 8، شماره 3 - شماره پیاپی 30، آبان 1400، صفحه 175-200 اصل مقاله (1.67 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30479/jfak.2020.11549.2537 | ||
نویسندگان | ||
سید نیما حسینی1؛ مهدی صفری گرایلی* 2؛ حسن ولیان3 | ||
1گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران | ||
2دانشیار گروه حسابداری، واحد بندرگز ،دانشگاه آزاد اسلامی ، بندرگز، ایران. | ||
3استادیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران | ||
تاریخ دریافت: 10 مهر 1398، تاریخ بازنگری: 03 بهمن 1398، تاریخ پذیرش: 06 بهمن 1398 | ||
چکیده | ||
هدف: هویت حرفهای حسابرس مبتنی بر نوعی نگرش است که لازمه آن ذهنی آگاه نسبت به محتوا و فرآیندهای حرفه حسابرسی است که در طی کار راهه شغلی برای حسابرسان ایجاد میشود. براساس این ویژگی حسابرس ضمن داشتن رفتارهای حرفهای تلاش مینماید تا بهترین استراتژی را چه در مذاکره و چه در تعاملات خود با صاحبکاران اتخاذ نمایند. هدف این پژوهش بررسی نگرش کارآمدی حسابرس در مذاکره بر بیطرفی حسابرس باتوجه به نقش تعدیلکننده هویت حرفهای میباشد. روش: در این پژوهش تعداد 390 نفر از حسابرسان شاغل در سازمان حسابرسی و موسساتحسابرسی بخش خصوصی مشارکت داشتند، که در بازه زمانی ۶ ماه دوم سال ۱۳۹۷ پژوهش صورت پذیرفت. ابزار پژوهش پرسشنامه بود و به منظور تحلیل و آزمون فرضیههای پژوهش از روش تحلیل حداقل مربعات جزئی استفاده گردید. یافتهها: نتایج نشان داد که نگرش کارآمدی حسابرس در مذاکره تاثیر مثبت و معناداری بر بیطرفی حسابرس دارد. همچنین، هویت حرفهای تاثیر مثبت نگرش کارآمدی حسابرس در مذاکره را بر بیطرفی حسابرس تقویت میکند. نتیجهگیری: خودکارآمدی در مذاکره نوعی رفتار اثربخش در تعامل مبتنی بر استانداردهای مذاکره محسوب میشود که موجب میشود، جایگاه شغلی و ماهیت مسئولانه حسابرس حفظ گشته و به افزایش بیطرفی حسابرس کمک مینماید. دانش افزایی: یافتههای پژوهش علاوه بر توسعه ادبیات و مطالعات صورت گرفته در این حوزه، میتواند برای قانونگذاران حرفه حسابرسی و بازار سرمایه در امر تصمیمگیری مفید باشد. | ||
کلیدواژهها | ||
نگرش کارآمدی حسابرس در مذاکره؛ بیطرفی حسابرس؛ هویت حرفهای | ||
عنوان مقاله [English] | ||
Auditor Effectiveness Attitudes in Negotiating on the Auditor Objectivity: Analysis of the Role of Professional Identity | ||
نویسندگان [English] | ||
Seyed Nima Hosseyni1؛ mehdi safari gerayli2؛ Hasan Valiyan3 | ||
1Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran | ||
2Department of accounting,Bandargaz Branch, Islamic Azad University, Bandargaz,Iran | ||
3Assistant Professor Department of accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran | ||
چکیده [English] | ||
Purpose: The auditor's professional identity is based on an attitude, which requires having an informed mind about the content and processes of the audit profession that is gradually being created as a career path for auditors. Based on this feature the auditor strives to have professional behaviors Choose the best strategy, both in negotiations and in their interactions with clients. The purpose of this research is auditor effectiveness attitudes in negotiating on the auditor objectivity analysis of the role of professional identity. Method: In this study, 390 auditors working in the Audit Organization and Private Audit Institutions participated, which was conducted during the second six months of 2018. The research instrument was a questionnaire and the analysis and partial least squares analysis was used to test the research hypotheses. Results: We find that the attitude of auditor efficiency in negotiation had a positive and significant effect on auditor objectivity. It was also found that professional identity attenuates the positive impact of the auditor's effective attitude on negotiation on auditor objectivity. Conclusion: Self-efficacy in negotiation is one of the most effective behaviors based on negotiation standards that preserves the auditor's job position and responsible nature and contributes to enhancing the auditor's objectivity. Contribution: The findings of this study not only fill the gap in the field, but also help policy makers and audit profession regulators make informed decisions | ||
کلیدواژهها [English] | ||
Auditor Effectiveness Attitudes in Negotiating, Auditor objectivity, Professional Identity | ||
مراجع | ||
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