طراحی الگوی شناسایی عوامل برانگیختگی استرس حسابرسان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانش آموخته دکتری حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.

2 استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد بناب، بناب، ایران

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

4 استادیار گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران

چکیده

پیچیده شدن معاملات تجاری و تقاضا برای اطلاعات مربوط و قابل اتکا در تصمیم گیری، نظامی منصفانه از جریان اطلاعات میان پاسخگو و پاسخ خواه را ضروری می سازد. به کارگیری معیارهای مناقصه در استفاده از خدمات اعتبار دهی، اجرای حسابرسی در فشار بودجه زمانی، تلاش در جلب رضایت صاحبکار و رسوایی های مالی واحد های تجاری، قضاوتهای اعمال شده را با تردید مواجه می سازد. درحال حاضر شرایط علی، مداخله‌گر و زمینه‌ای، راهبردها و پیامدهای برانگیختگی استرس حسابرسان موردبررسی و کنکاش نگرفته است. بنابراین در این پژوهش تلاش شده است تا الگوی برانگیختگی استرس حسابرسان به روش نظریه‌پردازی زمینه بنیان طراحی گردد. این پژوهش، از نوع کیفی و اکتشافی است. این پژوهش به‌وسیله مصاحبه با افراد خبره در حوزه مبانی نظری حسابرسی و روانشناسی اجراشده و با انجام 17 مصاحبه در سال 1399 به روش نمونه‌گیری گلوله برفی، به اشباع رسیده است. نتایج پژوهش نشان داد که مهم‌ترین شرایط علی که موجب برانگیختگی استرس حسابرسان می‌شوند، به ترتیب عبارت است از: عدم انعطاف پذیری، انحرافات بودجه زمانی، کنترل مدیریت در موسسات حسابرسی، کمبود نیروی متخصص، سطح برآورد خطر، ابهام در رفتار فرصت طلبانه و ریسک صاحبکار، اندازه کار حسابرسی، فشار محیطی صاحبکار، عدم کامل بودن سیستم های حسابداری و کنترل های داخلی، درجه همکای کارکنان صاحبکار و جدید بودن صاحبکار. طبق نظر خبرگان عدم وجود ویژگی انعطاف پذیری در حسابرس یکی از عوامل موثر بر برانگیختگی استرس حسابرسان می باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Designing a model for identifying auditors' stress triggers

نویسندگان [English]

  • asgar amiri 1
  • nader rezaei 2
  • asgar pakmaram 3
  • Rasoul ABDI 4
1 PhD student in Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
2 Assistant Professor, Department of Accounting, Bonab Islamic Azad University
3 Corresponding Author: Associate Prof., Faculty of Literature and Humanities, Islamic Azad University Bonab Branch, Bonab, Iran.
4 Assistant Professor. Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
چکیده [English]

The complexity of business transactions and the demand for relevant and reliable information in decision-making necessitate a fair system of information flow between the respondent and the respondent. Applying tender criteria in the use of accreditation services, conducting audits under time budget pressure, trying to satisfy the client, and financial scandals of business units, cast doubt on the judgments applied. At present, the causal, intervening, and contextual conditions, strategies, and consequences of auditors' stress arousal have not been investigated. Therefore, in this study, an attempt has been made to design a pattern of auditors' stress arousal using contextual theorizing method. This research is of qualitative and exploratory type. This study was conducted by interviewing experts in the field of theoretical foundations of auditing and psychology and by conducting 17 interviews in 2021 by snowball sampling method, has been saturated. The results showed that the most important causal conditions that provoke auditors' stress are: inflexibility, time budget deviations, management control in auditing firms, lack of expertise, level of risk assessment, ambiguity in opportunistic behavior and risk, respectively. The client, the size of the audit work, the client's environmental pressure, the incompleteness of accounting systems and internal controls, the degree of collaboration of the client's staff and the new client. According to experts, the lack of flexibility in the auditor is one of the factors affecting the auditors' stress arousal.

کلیدواژه‌ها [English]

  • Stress arousal
  • foundation theory approach
  • audit quality

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