بررسی تاثیر استعاره‌سازی ذهنی بر تردید‌حرفه‌ای حسابرسان در ارزیابی ریسک تقلب و کیفیت حسابرسی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 مربی ، گروه حسابداری ، دانشکده حسابداری و مدیریت ، دانشگاه پیام نور،تهران ، ایران

2 استادیار، گروه مدیریت، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

3 دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

چکیده

استعاره یکی از راه کارهای ارتقای اثربخشی عمل و وظیفه‌های حرفه‌ی در جامعه می‌تواند باشد، چرا‌که باعث ایجاد ذهنیت‌های مثبت برای افزایش میزان تعهد و مسئولیت‌های شغلی به خصوص در حرفه‌ی حسابرسی می‌گردد. استعاره‌سازی در حسابرسی می‌تواند از طریق تحریک تردید‌حرفه‌ای حسابرسان را به انجام کار با کیفیت‌تر و بررسی همه‌ی ابعاد عملکرد صاحبکاران منجر شود. هدف این پژوهش بررسی تاثیر استعاره‌سازی ذهنی بر تردید‌حرفه‌ای حسابرسان در ارزیابی ریسک تقلب و کیفیت حسابرسی می‌باشد. در این پژوهش از دو استعاره بر اساس پژوهش‌های پارلی و همکاران (2014)؛ موباکو و اودنیل (2017) استفاده گردید تا درک بهتری در مورد تردید‌حرفه‌ای حسابرسان در ارزیابی ریسک تقلب در صورت‌های مالی و کیفیت حسابرسی ایجاد شود. ابزار این پژوهش پرسشنامه‌های استاندارد بود و برای تحلیل آزمون فرضیه‌های پژوهش از آزمون‌های روش مانوا چند متغیره، تحلیل واریانس اندازه‌های مکرر و همچنین آزمون‌های تعقیبی برای مقایسه زمان استفاده شد. نتایج پژوهش نشان داد تفاوت حسابرسان بر حسب ادارک آن‌ها از استعاره‌های حسابرسی باعث افزایش ارزیابی ریسک تقلب شرکت‌ها و کیفیت حسابرسی می‌گردد.

کلیدواژه‌ها


عنوان مقاله [English]

The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality

نویسندگان [English]

  • Morteza Shafati 1
  • Hasan Valiyan 2
  • Mohammadreza Abdoli 3
1 Faculty Member, Accounting, Payame Noor University.
2 Assistant Professor, Department of Management, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
3 Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
چکیده [English]

Metaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in auditing can lead to auditors' professional skepticism to perform quality work and to examine all aspects of the performance of the clients. The purpose of this research is The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality. In this research, two metaphors were used based on the researches of Parlee et al. (2014), Mubako & O'Donnell (2017) to better understand the suspicions of auditors in assessing the risk of fraud in the financial statements and the quality of the audit. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that auditors' differences in terms of their perceptions of audit metaphors increase the risk of corporate fraud and audit quality.

کلیدواژه‌ها [English]

  • Mental Metaphors
  • Professional Skepticism
  • Fraud Risk Assessment
  • Audit quality

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