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
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