شناسایی ویژگی‌های روان‎شناختی اثرگذار بر مهارت حسابرسان در انجام قضاوت‌های حسابرسی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار حسابداری، دانشکدۀ علوم اجتماعی و اقتصاد دانشگاه الزهرا، تهران، ایران

2 دانشجوی دکتری حسابداری، دانشکدۀ علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران، ایران

چکیده

هدف این مطالعه شناسایی ویژگی­های روان‎شناختی اثرگذار بر مهارت است که درنهایت قضاوت حسابرسان را تحت تأثیر قرار می­دهد. بنابراین ضمن پذیرش بخشی از چارچوب حاصل از ادبیات تصمیم­گیری در روان‎شناسی، آن را بر حسابرسی اعمال کرده است. در دیدگاه شانتیو، تصمیم­گیرندگان خبره حائز چهارده ویژگی روان‎شناختی هستند. اهمیت هریک از این ویژگی­ها با استفاده از طرح تحقیق آزمایش تجربی برای 65 حسابرس از حسابرسان سازمان حسابرسی، در چهار مرحله  برنامه­ریزی، آزمون معاملات، آزمون جزئیات مانده‎ها و انتشار گزارش حسابرسی، ارزیابی شده است. آزمون فرضیه­ها با استفاده از آزمون همبستگی، آزمون ناپارامتریک فریدمن و ماتریس همبستگی اسپیرمن انجام گرفته است. نتایج نشان داد هر چهارده ویژگی در چهار مرحلۀ حسابرسی اهمیت دارند، اما درجۀ اهمیت هر یک در مراحل گوناگون متفاوت است؛ به‎گونه­ای که مهم‎ترین ویژگی­ها در مرحلۀ اول مسئولیت‎پذیری و به‎گزینی، در مرحلۀ دوم تمایز میان اطلاعات مرتبط و غیر مرتبط و سازگاری بود. ویژگی ادراکی / توجه در مرحلۀ سوم حسابرسی حائز بیشترین اهمیت شد و در مرحلۀ آخر حسابرسی، ویژگی خودکاری بیشترین درجة اهمیت را به خود اختصاص داد.
 

کلیدواژه‌ها


عنوان مقاله [English]

Psychological characteristics contributing to expertise in audit judgment

نویسندگان [English]

  • Mahnaz Molanazari 1
  • Gharibe Esmaili Kia 2
1 Assistant Prof., Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
2 Ph.D. Candidate in Accounting, Faculty of Social Sciences and Economics University of Alzahra, Iran
چکیده [English]

The purpose of this study is to identify the psychological characteristics contributing to expertise which consequently have an effect on auditor judgment. Accordingly, the present paper adopts a part of the framework derived from the decision-making literature about psychology and applies it to auditing. As Shanteau proposes, expert decision-makers possess fourteen psychological characteristics. The importance of each characteristic is assessed employing the experimental method for 65 auditors from an auditing organization in four phases including planning, test of transactions, testing the details of balances, and issuing the audit report. Hypothesis-testing was made by means of correlation test, Friedman non-parametric test, as well as Spearman correlation matrix. The results revealed that all of the fourteen characteristics are important across all the four phases of the auditing; nevertheless, the degree of significance in each phase was not the same so that in the first phase the most important characteristics are Responsibility and Selectivity, and in the second phase they are distinctions between Relevant-Irrelevant Information and Adaptability. The Perceptual/Attention characteristic in the third phase of auditing comes to be the most significant and in the final phase of auditing. Automaticity has the highest degree of importance.

کلیدواژه‌ها [English]

  • auditor judgment
  • expertise
  • psychological characteristics
Abdolmohammadi, M. J. (1999). A comprehensive taxonomy of audit task structure,
professional rank and decision aids for behavioral research. Behavioral
Research in Accounting, (11): 51-92.
Abdolmohammadi, M. J.& Shanteau, J.(1992).Personal Attributes of Expert
Auditors, Organizational behavior and Human Decision Processes, 53 (2):
158-172.
Anderson, J. (1982). Acquisition of cognitive skill, Psychological Review, 89 (4):
369-406.
Arens, A., Best, P. & Shailer, G. (2005). Auditing and Assurance Services in
Australia: An Integrated Approach. 6th ed, Pearson Prentice-Hall: Australia.
Bédard, J. & Chi, M. T. H. (1993). Expertise in auditing. A Journal of Practice &
Theory, 12 (Supplement): 21-45.
Bédard, J. (1989). Expertise in auditing: Myth or reality? Accounting, Organizations
and Society, 14 (1-2): 113-131.
Bonner, S. E. & Lewis, B. L. (1990). Determinants of auditor expertise, Journal of
Accounting Research, 28: 1–20.
Davis, J. S. & Solomon, I. (1989). Expertise and experience in behavioral
accounting research. Journal of Accounting Literature, 8: 150–164.
Dino, G. A. & Shanteau, J. (1984). What skills do managers consider important for
effective decision making? Paper presented at the Psychonomic Society
meeting, San Antonio, in Shanteau, J. (1988). Psychological characteristics
and strategies of expert decision makers, Acta Psychologica, 68 (1-3): 203-
215.
Dino, G. A., Shanteau, J., Binkley, M. & Spenser, A. (1984). The detrimental effects
of environmental stress on creativity. Technical Report, 84-2 (Kansas State
University), in Shanteau, J. (1988). Psychological characteristics and
strategies of expert decision makers’, Acta Psychologica, 68 (1-3): 203-215.
Ettenson, R. T. (1984). A schematic approach to the examination of the search for
and use of information in expert decision making .Unpublished doctoral
dissertation, Kansas State University.
Gaumnitz, B., Nunamaker, T., Surdick, J. & Thomas, M. (1982). Auditor consensus
in internal control evaluation and audit program planning, Journal of
Accounting Research, 20 (2): 745-755.
Gibbins, M. (1984). Propositions about the psychology of professional judgment in
public accounting Journal of Accounting Research, 22 (1): 103-125.
Hasas Yeganeh, Y. & Maghsodi, O. (2010). The impact of Code Professional
Conduct and experience on audit judgment quality, Quarterly journal of
Certified Public Accountant, 9: 49-57. (in Persian)
Hasas Yeganeh, Y. & Rahimian, N. (2007). Decisions Justification in audit
planning, The Iranian Accounting and Auditing Review, (14) 1: 37-61.
(in Persian).
Hassas Yeganeh, Y. & Azinfar, K. (2010). Relationship between Audit Quality and
Auditor Size, The Iranian Accounting and Auditing Review, 17(61): 85-98.
(in Persian).
Hassas Yeghaneh, Y. & Kazempour, E. (2013). Relation between auditors expertise
and ethical sensitivity and moral judgment, Quarterly empirical research in
accounting, 3 (2): 53-70. (in Persian)
Jacoby, J., Troutman, T., Kuss, A. & Mazursky, D. (1986). Experience and expertise
in complex decision making, Advances in Consumer Research, 13 (1): 469–
472.
Kent, P., Munro, L., Ambling, T. (2006). Psychological Characteristics Contributing
to Expertise in Audit Judgment, International Journal of Auditing, 10 (2):
125–141.
Khosh-Tinat, M. & Bostanian, J. (2007). Professional judgment in auditing,
Quarterly Journal of Accounting study, (18): 25-58. (in Persian)
Lee, Y., Stettler, A. & Antonakis, J. (2011). Incremental validity and indirect effect
of ethical development on work performance. Personality and Individual
Differences, 50 (7): 1110-1115.
Libby, R. (1989). Experimental research and the distinctive features of accounting
settings, Symposium on Auditing Research, University of Illinois, in Bédard,
J. (1989). Expertise in auditing: Myth or reality? Accounting, organizations
and Society, 14 (1-2): 113–131.
Mojtahedzadeh, V. & Aghaei, P. (2004). Factors affecting the quality of the
independent audit of independent auditors and users perspective, The Iranian
Accounting and Auditing Review, 11(4):53-76. (in Persian)
Peecher, M. & Solomon, I. (2001). Theory and experimentations in studies of audit
judgments and decisions: avoiding common research traps, International
Journal of Auditing, 5 (3): 193–203.
Phelps, R. (1977). Expert livestock judgment: A descriptive analysis of the
development of expertise. Doctoral dissertation, Kansas State University.
Sayrani, M., Khajavi, SH. & Noshadi, M. ( 2009),An Examination of the Effects of
Experience and Task Complexity on Audit Judgments, The Iranian
Accounting and Auditing Review, 16(2): 35-50. (in Persian)
Shanteau, J. & Phelps, R. (1977). Judgment and swine Approaches and issues in
applied judgment analysis, in Kaplan, M. & Schwartz, S. (eds), Human
Judgment and Decision Processes in Applied Settings, New York: Academic
Press.
Shanteau, J. (1978). When does a response error become a judgment bias? Journal
of Experimental Psychology: Human Learning and Memory, 4(6): 579-581.
Shanteau, J. (1987). Psychological characteristics of expert decision makers. in
Mumpower, J., Phillips, L., Renn, O. & Uppuluri, V., Expert Judgment and
Expert Systems, Berlin: Springer-Verlag, pp. 289–304.
Shanteau, J. (1989). Cognitive heuristics and biases in behavioral auditing: Review,
comments and observations, Accounting, Organizations and Society, 14 (1-
2): 165-177.
Shanteau, J. (1992). Competence in experts: The role of task characteristics,
Organizational Behavior and Human Decision Processes, 53(2): 252–266.
Shanteau, J., Grier, M., Johnson, J. & Berner, E. (1981). Improving decision making
skills of nurses, in ORSA-TIMS Proceedings (Houston) in Shanteau,
J.(1988). Psychological characteristics and strategies of expert decision
makers’, Acta Psychologica, 68(1-3): 203-215.
Shelton, S.W. (1999). The Effect of Experience on the use of irrelevant Evidence in
auditor Judgment. The Accounting Review, 74 (2): 217-224.
Trotman, K. T. & Wright, A. (2000). Order effects and regency: where do we go
from here? Accounting and Finance, 40 (2): 169-182.
Wright, W. F. (1988). Audit judgment experience and consensus, in Ferris, K. R.
(ed.), A Critical Analysis, Columbus, OH: Century VII Publishing Company,
pp. 305–328.