تعداد نشریات | 20 |
تعداد شمارهها | 1,149 |
تعداد مقالات | 10,518 |
تعداد مشاهده مقاله | 45,416,254 |
تعداد دریافت فایل اصل مقاله | 11,292,109 |
بررسی تأثیر فشار روانی شغلی حسابرسان بر کیفیت حسابرسی با تأکید بر نقش تعدیلکنندگی اولین حسابرسی برای مشتریان جدید | ||
حسابداری سلامت | ||
مقاله 5، دوره 7، شماره 2 - شماره پیاپی 20، مهر 1397، صفحه 82-103 اصل مقاله (512.9 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2019.67959.1178 | ||
نویسندگان | ||
مهدی واسعی چهارمحالی1؛ دکتر حسن ولیان* 2؛ دکتر محمدرضا عبدلی3؛ دکتر مهدی صفری گرایلی4 | ||
1دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران. | ||
2استادیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران. | ||
3دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران. | ||
4دانشیار، گروه حسابداری، واحد بندر گز، دانشگاه آزاد اسلامی، بندر گز، ایران. | ||
چکیده | ||
مقدمه: حسابرسی فرآیندی پرتنش همراه با واکنشهای احساسی و حالات روانی نسبت به محیط کار، شرایط جوی، فشار زمانی، حجم کار و غیره است که انتظار میرود بر عملکرد حرفهای حسابرسان تأثیرگذار بوده و کیفیت بررسی صورتهای مالی شرکتها را تحت تأثیر قرار دهد. روش پژوهش: این پژوهش شبه تجربی و از لحاظ هدف و نتیجه اجرا، تحلیلی کاربردی است. جامعه آماری پژوهش را شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران تشکیل میدهد و نمونه پژوهش با توجه به محدودیتهای در نظر گرفته شده، شامل 104 شرکت در بازه زمانی 1395-1391 است. فرضیههای پژوهش با استفاده از روش رگرسیون آزمون شده است. یافتهها: فشار روانی حسابرس بر کیفیت حسابرسی تأثیر منفی و معنیدار دارد. همچنین، نقش تعدیلکنندگی متغیر اولین حسابرسی صورتهای مالی مشتری جدید موجب تقویت تأثیر فشار روانی حسابرسان بر کیفیت حسابرسی در جهت منفی میشود. نتیجهگیری: نتایج پژوهش حاضر بیانگر تأثیر فشار روانی حسابرس به عنوان یک معیار درونی هر حسابرس بر کیفیت رسیدگی به صورتهای مالی بهوسیله حسابرسان است. در نتیجه، بررسی و تمرکز بر فشارهای روانی درونی حسابرسان به عنوان دستورکار رفتاری باید مدنظر نهادهای نظارتی قرار گیرد تا از این طریق قابلیت اتکای صورتهای مالی برای سرمایهگذاران و سهامداران افزایش یابد. | ||
کلیدواژهها | ||
اولین حسابرسی برای مشتری جدید؛ فشار روانی شغلی حسابرسان؛ کیفیت حسابرسی | ||
مراجع | ||
1 Lu, C. (2006). Flu of 21st Century: Killer of Happiness, 2ed Edition, China: Publications of Nations.
2 Agoglia, C. P.; Brazel, J. F.; Hatfield, R. C.; and S. B. Jackson (2010). “How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?”, Auditing: A Journal of Practice & Theory, Vol. 29, No. 2, pp. 27-43.
3 Ralph, E. V. (2001). “Association of Formal and Informal Public Accounting Mentoring with Role Stress and Related Job Outcomes”, Accounting, Organizations and Society, Vol. 26, No. 5, pp. 73-93.
4 Everly, G. E.; Davy, J. A.; Smith, K. J.; Lating, J. M.; and F. C. Nucifora (2011). “A Defining Aspect of Human Resilience in the Workplace: A Structural Modeling Approach”, Disaster Medicine and Public Health Preparedness, Vol. 5, No. 2, pp. 98-105.
5 Shofiatul B. J.; Baridwan Z.; and B. Hariadi (2016). “Determinant of Auditors’ Turnover Intention from Public Accounting Firm”, Imperial Journal of Interdisciplinary Research, Vol. 2, No. 2, pp. 537-547.
6 Utami, I. and E. Nahartyo (2013). “The Effect of Type a Personality on Auditor Burnout: Evidence from Indonesia”, Global Journal of Business Research, Vol. 5, No. 2, pp. 89-102.
7 Marviyan Hosseini, Z. and M. Lari Dasht Biyaz (2015). “Investigating the Role of Burnout in Relationship between Stress and Job Performance of Auditors”, Journal of Health Accounting, Vol. 4, No. 11, pp. 57-80. [In Persian]
8 Margheim, L.; Kelley, T.; and D. Pattison (2011). “An Empirical Analysis of the Effects of Auditor Time Budget Pressure and Time Deadline Pressure”, Journal of Applied Business Research, Vol. 21, No. 1, pp. 23-27.
9 Soobaroyen, T. and C. Chengabroyan (2006). “Auditors’ Perceptions of Time Budget Pressure, Premature Sign Offs and Under-Reporting of Chargeable Time: Evidence from a Developing Country”, International Journal of Auditing, Vol. 10, No. 3, pp. 201-218.
10 Jones, A.; Norman, C.; and B. Wier (2010). “Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting”, Behavioral Research in Accounting, Vol. 22, No. 1, pp. 21-41.
11 Liu, C. and J. Zhang (2008). “Time Pressure, Accountability and Audit Judgment Performance: An Experimental Study”, China Accounting Review, Vol. 4, No. 3, pp. 405-424.
12 Professional Auditing and Accounting Education and Research Center (2014). Set of Rules and Regulations of Iranian Association of Certified Public Accountants, 3rd Edition, Tehran: The Iranian Association of Certified Public Accountants. [In Persian]
13 Janssen, O. (2001). “Fairness Perceptions as a Moderator in the Curvilinear Relationships between Job Demands, and Job Performance and Job Satisfaction”, The Academy of Management Journal, Vol. 44, No. 5, pp. 1039-1050.
14 Imani Barandagh, M. (2015). “The Challenges beyond the Obligation of Performance Audit in the Government Agencies of Iran”, Journal of Health Accounting, Vol. 3, No. 4, pp. 1-19. [In Persian]
15 Jusoh, R.; Ibrahim, D. N.; and Y. Zainuddin (2008). “The Performance Consequence of Multiple Performance Measures Usage”, International Journal of Productivity and Performance Management, Vol. 57, No. 2, pp. 119-136.
16 Morgan, D. G.; Semchuk, K. M.; Stewart, N. J.; and C. D’Arcy (2002). “Job Strain among Staff of Rural Nursing Homes: A Comparison of Nurses, Aides, and Activity Workers”, The Journal of Nursing Administration, Vol. 32, No. 3, pp. 152-161.
17 Elstad, J. I. and M. Vabo (2008). “Job Stress, Sickness Absence and Sickness Presenteeism in Nordic Elderly Care”, Scandinavian Journal of Public Health, Vol. 36, No. 5, pp. 467-474.
18 Elovainio, M.; Heponiemi, T.; Kuusio, H.; Jokela, M.; Aalto, A. M.; Pekkarinen, L.; Nora, A.; Soveri, H.; Kivimaki, M.; and T. Sinerv (2015). “Job Demands and Job Strain as Risk Factors for Employee Wellbeing in Elderly Care: An Instrumental-Variables Analysis”, European Journal of Public Health, Vol. 25, No. 1. pp. 103-108.
19 Willemse, B. M.; De Jonge, J.; Smit, D.; Depla, M. F.; and A. M. Pot (2012). “The Moderating Role of Decision Authority and Coworker- and Supervisor Support on the Impact of Job Demands in Nursing Homes: A Cross-Sectional Study”, International Journal of Nursing Studies, Vol. 49, No. 7, pp. 822-833.
20 Hinderer, K. A.; VonRueden, K. T.; Friedmann, E.; McQuillan, K. A.; Gilmore, R.; Kramer, B.; and M. Murray (2015). “Burnout, Compassion Fatigue, Compassion Satisfaction, and Secondary Traumatic Stress in Trauma Nurses”, Journal of Trauma Nursing, Vol. 21, No. 4, pp. 160-169.
21 Khalifeh Soltani, S. A. and S. Barari (2015). “Investigating the Causes and Consequences of Stress, the Role of the Auditor”, Journal of Financial Accounting, Vol. 7, No. 82, pp. 32-55. [In Persian]
22 Khatooni, M.; Molahasan, M.; and S. Khoiniha (2011). “Investigating Job Stress and its Related Factors in the Accountants of Qazvin University of Medical Sciences”, Iran Occupational Health Journal, Vol. 8, No. 2, pp. 66-78. [In Persian]
23 Xu, C. (1999). “Work Stress System: Mechanism, Handling and Management”, Journal of Zhejiang Normal University, Vol. 5, No. 11, pp. 69-73.
24 Lo´pez, D. M. and G. F. Peters (2012). “The Effect of Workload Compression on Audit Quality”, Auditing: A Journal of Practice & Theory, Vol. 31, No. 4, pp. 139-165.
25 Karasek, R. A. (1979). “Job Demands, Job Decision Latitude, and Mental Strain: Implications for Job Redesign”, Administrative Science Quarterly, Vol. 24, No. 2, pp. 285-307.
26 Yan, H. and Sh. Xie (2017). “How does Auditors’ Work Stress Affect Audit Quality? Empirical Evidence from the Chinese Stock Market”, China Journal of Accounting Research, Vol. 9, No. 3, pp. 305-319.
27 Landsbergis, P. L. (1988). “Occupational Stress among Health Care Workers: A Test of the Job Demand-Control Model”, Journal of Organizational Behavior, Vol. 9, No. 3, pp. 217-239.
28 Fletcher, B. C. and F. Jones (1993). “A Refutation of Karasek’s Demand-Discretion Model of Occupational Stress with a Range of Dependent Measures”, Journal of Organizational Behavior, Vol. 14, No. 4, pp. 319-330.
29 Greenberger, D. B.; Strasser, S.; Cummings, L. L.; and R. B. Dunham (1989). “The Impact of Personal Control on Performance and Satisfaction”, Journal of Behavior Human Decisions Process, Vol. 43, No. 1, pp. 29-51.
30 Dwyer, D. J. and D. W. Ganster (1991). “The Effects of Job Demand and Control on Employee Attendance and Satisfaction”, Journal of Organizational Behavior, Vol. 12, No. 7, pp. 595-608.
31 Rhode, J. G. (1978). “Survey on the Influence of Selected Aspects of the Auditor’s Work Environment on Professional Performance of Certified Public Accountants Summarized in the Commission on Auditors’ Responsibilities”, The Academy of Management Journal, Vol. 11, No. 3, pp. 39-63.
32 Bonson-Ponte, E.; Escobar-Rodriguez, T.; and C. Borrero-Dominguez (2008). “Empirical Analysis of Delays in the Signing of Audit Reports in Spain”, International Journal of Auditing, Vol. 12, No. 2, pp. 129-140.
33 Leventis, S.; Weetman, P.; and C. Caramanis (2005). “Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange”, International Journal of Auditing, Vol. 9, No.1, pp. 45-58.
34 Al-Ghanem, W. and M. Hegazy (2011). “An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait”, Eurasian Business Review, Vol. 1, No. 12, pp. 73-90.
35 Rahmani, H. and V. Bekhradi Nasab (2017). “The Effect of Normal and Abnormal Delays in the Process of Publishing and Presenting the Auditor's Report on the Auditor's Independence”, Journal of Audit Science, Vol. 17, No. 67, pp. 265-286. [In Persian]
36 Xue, S.; Ye, F.; and C. Fu (2012). “Partners’ Industry Expertise, Tenure and Audit Quality: Evidence from China”, China Accounting Review, Vol. 3, No. 5, pp. 109-133.
37 Willett, C. and M. Page (1996). “A Survey of Time Budget Pressure and Irregular Auditing Practices among Newly Qualified UK Chartered Accountants”, British Accounting Review, Vol. 28, No. 2, pp. 101-120.
38 Pierce, B. and B. Sweeney (2004). “Cost-Quality Conflict in Audit Firms: An Empirical Investigation”, European Accounting Review,Vol. 13, No. 3, pp. 412-441.
39 Mahdavi, Gh. and R. Zamani (2018). “The Effect of Auditors’ Individual Characteristics on their Job Satisfaction”, Journal of Audit Science, Vol. 18, No. 7, pp. 37-56.
40 Sweeney, J. T. and S. L. Summers (2002). “The Effect of the Busy Season Workload on Public Accountants’ Job Burnout”, Behavioral Research in Accounting, Vol. 14, No. 1, pp. 223-245.
41 Huang, H. and P. Bai (2014). “CPA’s Job Stress, Perceived Organizational Support and Job Performance”, Auditing Research, Vol. 2, No. 10, pp. 89-94.
42 Mcclenahan, C. A.; Giles, M. L.; and J. Mallett (2007). “The Importance of Context Specificity in Work Stress Research: A Test of the Demand-Control-Support Model in Academics”, Work Stress, Vol. 21, No. 1, pp. 85-95. 43 Sundgren, S. and T. Svanstrom (2014). “Auditor-in-Charge Characteristics and Going-Concern Reporting”, Contemporary Accounting Research, Vol. 31, No. 2, pp. 531-550.
44 Schipper, K. and L. Vincent (2003). “Earnings Quality”, Account Horizons, Vol. 17, No. 14, pp. 97-110.
45 Xie, S. and H. Yan (2014). “Comparative Study on the Effect of CPA Firm Rotation and CPA Rotation”, Auditing Research, Vol. 4, No. 12, pp. 81-88.
46 Selye, H. (1976). The Stress of Life, 23rd Edition, New York: McGraw-Hill.
47 Lu, L.; Kao, S. F.; Siu, O. L.; and C. Q. Lu (2010). “Work Stressors, Chinese Coping Strategies, and Job Performance in Greater China”, International Journal of Psychology, Vol. 45, No. 4, pp. 294-302.
48 Goodwin, J. and D. Wu (2016). “What is the Relationship between Audit Partner Busyness and Audit Quality?”, Contemporary Accounting Research, Vol. 33, No. 1, pp. 341-377.
49 Ahmadzadeh, T.; Khirolahi, F.; Shahveysi, F.; and A. Taherabadi (2017). “Investigating the Relationship between Personality Dimensions and Gender with Reduced Audit Quality Behaviors”, Journal of Health Accounting, Vol. 6, No. 2, pp. 1-23.
50 Khajavi, M. and E. Barzegar (2016). “The Causal Model of Role Ambiguity and Conflict, Occupational Stress, Occupational Burnout and Turnover Intention of Accountants, Auditors, and Academic Professors in the Field of Accounting”, Journal of Health Accounting, Vol. 5, No. 1, pp. 21-42.
51 Jones, J. J. (1991). “Earnings Management During Import Relief Investigation”, Journal of Accounting Research, Vol. 29, No. 2, pp. 193-228.
52 Lajmi, A. and M. R. Gana (2011). “Board Characteristics and External Audit Quality: Complementary or Substitute Mechanisms? The Belgium Case”, International Journal of Management Sciences and Business Research, Vol. 2, No. 3, pp. 68-75.
53 Kenneth, J. S. and D. J. Emerson (2018). “An Analysis of the Relation between Resilience and Reduced Audit Quality within the Role Stress Paradigm”, Advances in Accounting, Vol. 37, No. 5, pp. 1-14.
| ||
آمار تعداد مشاهده مقاله: 2,025 تعداد دریافت فایل اصل مقاله: 1,482 |