پاسخ‌گویی مؤسسه‌های حسابرسی: رویکرد تحلیل محتوا

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

2 استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

3 دانشیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

چکیده

هدف: کیفیت حسابرسی مفهوم پیچیده‌ای است که ارزیابی آن به مؤلفه‌های بسیاری وابسته است که اغلب پنهان هستند. پاسخ‌گویی عمومی مؤسسه‌های حسابرسی با ارائه اطلاعات در خصوص این مؤلفه‌ها، به ذی‌نفعان در ارزیابی کیفیت حسابرسی و تعیین میزان اتکا به گزارش‌های حسابرسی کمک می‌کند. بنابراین، در پژوهش حاضر، ضمن غربالگری محتوایی پژوهش‌های صورت‌گرفته در زمینه پاسخ‌گویی مؤسسه‌های حسابرسی، عوامل مرتبط به پاسخ‌گویی مؤسسه‏ها استخراج و اهمیت آنها را از دیدگاه خبرگان تعیین شده است.
روش: این پژوهش از نظر روش پژوهش، آمیخته (ترکیبی از داده‌های کیفی و کمّی)، از لحاظ هدف، اکتشافی و از حیث نتیجه، توسعه‌ای است. در پژوهش حاضر، 99 مقاله تحلیل شد و 23 خبره که به روش گلولۀ ­برفی انتخاب شدند، شاخص‌های استخراج‌شده را رتبه‌بندی کردند که در نهایت با توجه به دیدگاه خبرگان، مقوله‌های استخراجی با استفاده از روش کمّی آنتروپی شانون اولویت‌بندی شد.
یافته‌ها: عوامل مرتبط به پاسخ‌گویی مؤسسه‌ها را می‌توان در 3 گروه عوامل محرک (9 مقوله)، عوامل بازدارنده (3 مقوله) و ابعاد پاسخ‌گویی (8 مقوله) دسته‌بندی کرد.
نتیجه‌گیری: از دیدگاه خبرگان این پژوهش، به‌ترتیب الزام قانون به پاسخ‌گویی مؤسسه‌ها، وجود انجمن‌های حرفه‌ای فعال، نیاز ذی‌نفعان به پاسخ‌گویی مؤسسه‌ها، کمیته حسابرسی فعال، توجه جامعه به فعالیت حسابرسان، تمایل شخصی شرکا به افشای اطلاعات داخلی مؤسسه، پُرمحتوابودن گزارش حسابرس، علامت‌دهی به ذی‌نفعان و اخلاق‌مداری مؤسسه حسابرسی، مؤسسه‌های حسابرسی را به‌سمت پاسخ‌گویی سوق می‌دهد و به‌ترتیب افزایش انتظارهای ذی‌نفعان از مؤسسه‌های حسابرسی، هزینه‌های غیرمستقیم و مستقیم افشای اطلاعات، مانعی برای حرکت مؤسسه‌های حسابرسی به‌سمت پاسخ‌گویی است. همچنین، از دیدگاه خبرگان، افشای اطلاعات در رابطه با سیستم کنترل کیفی مؤسسه، تکنولوژی مورد استفاده حسابرسان، مالکیت و ساختار قانونی مؤسسه، نظام حاکمیتی مؤسسه‌ها، سیاست‌های استقلال مؤسسه، وضعیت و عملکرد مالی مؤسسه، آموزش حرفه‌ای مستمر کارکنان و همکاری‌های بین‌المللی مؤسسه، به‌ترتیب برای ذی‌نفعان پاسخ‌گویی مؤسسه‌های حسابرسی حائز اهمیت است.

کلیدواژه‌ها

عنوان مقاله [English]

Accountability of Audit Firms: Content Analysis Method

نویسندگان [English]

  • Behzad Beygpanah 1
  • Hamideh Asnaashari 2
  • Abbas Hoshi 2
  • Gholam Hossein Assadi 3
1 Ph,D. Candidate, Department of Accounting, Faculty of Management & Accounting, Shahid Beheshti University, Tehran, Iran.
2 Assistant Prof., Department of Accounting, Faculty of Management & Accounting, Shahid Beheshti University, Tehran, Iran.
3 Associate Prof., Department of Accounting, Faculty of Management & Accounting, Shahid Beheshti University, Tehran, Iran.
چکیده [English]

Objective: Audit quality is a complex concept whose assessment depends on many latent factors. By providing information about them to stakeholders, the public accountability of audit firms contributes to assessing the quality of auditing and determining the extent to which they rely on audit reports. In this regard, this study examined the research in audit firm’s accountability to extract factors associating firm's accountability, the importance of which was determined by audit partners as experts.
Methods: This research applied a mixed (a combination of qualitative and quantitative data) method with exploratory objective. In this study, 99 papers were analyzed, and 23 experts who selected through the snowball method, ranked the extracted factors. According to the participants’ opinion, the factors were prioritized using the quantitative Entropy-Shannon method.
Results: Factors connecting to audit firm's accountability divided into three categories including motivating factors (nine categories), disincentive factors (three categories) and accountability dimensions (eight categories).
Conclusion: The results show that the legal requirements for accountability, active professional associations, stakeholders demand for accountability, active audit committee, social importance of auditor's activities, partners ‘personal tendency for disclosure, information content of auditor's report, signal to stakeholders and professional ethics play role in audit firms’ accountability context. On the contrary, raising stakeholders’ expectations and disclosure costs are obstacles for audit firms to be accountable. Furthermore, information of the quality control system, the auditing technology, the ownership, the legal and governmental structure, the independence policies, the financial position and performance, professional training and international cooperation are important for the stakeholders of audit firm's accountability.

کلیدواژه‌ها [English]

  • Audit firm's accountability
  • Audit quality
  • Incentive of accountability
  • Prohibitors of accountability

مراجع

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بررسی‏‌های حسابداری و حسابرسی
دوره 29، شماره 2
1401
صفحه 213-241

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