بررسی رابطه بین ابعاد شخصیتی و نوع جنسیت با رفتارهای کاهنده کیفیت حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد کرمانشاه.

2 استادیار حسابداری دانشگاه رازی کرمانشاه.

3 استادیار حسابداری دانشگاه آزاد اسلامی واحد کنگاور.

چکیده

مقدمه: موضوع کیفیت حسابرسی از زمان گزارش کمیسیون کوهن، که به وسیله جامعه حسابداران رسمی آمریکا در سال 1978 میلادی منتشر شد و انگیزه­های اساسی پژوهش‌های مرتبط با آن، توجه ویژه­ای را به خود جلب کرده است. هدف پژوهش حاضر، بررسی رابطه بین ابعاد پنج‌گانه شخصیت با وقوع رفتارهای کاهنده­ کیفیت حسابرسی و نقش جنسیت در رغبت به رفتارهای مذکور است.
روش پژوهش: این پژوهش از لحاظ هدف، کاربردی و از نظر نحوه گردآوری داده، توصیفی همبستگی است. جامعه‌آماری پژوهش شامل حسابرسان مشغول به کار در کلیه رده­های حسابرسی در مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران است که از بین آن‌ها تعداد 384 نفر به عنوان نمونه انتخاب شده است. برای تجزیه و تحلیل داده‌ها از ضریب همبستگی و آزمون t دو نمونه‌ای مستقل استفاده شده است.
یافته‌ها: نتایج پژوهش حاکی از آن است که رابطه معنی‌داری بین رفتارهای کاهنده­ کیفیت حسابرسی و ابعاد پنج‌گانه شخصیت (روان­رنجوری، برون­گرایی، انعطاف­پذیری، دل‌پذیربودن ووجدان­کاری) وجود دارد. به عبارت دیگر، شخصیت فرد در رغبت به انجام این نوع رفتارها تأثیرگذار است. هم‌چنین، از بین رفتارهای مورد بررسی تنها دو رفتار «کاهش میزان کار انجام شده به کم‌تر از آن چه که برای یک حسابرسی، منطقی به‌نظر می‌رسد» و «کم‌تر گزارش‌کردن زمان» از توزیع یکسانی بین حسابرسان مرد و زن برخوردار نیست و رغبت به انجام آن‌ها در بین حسابرسان زن بیشتر است.
نتیجه‌گیری: شخصیت عامل مهمی در عملکرد سازمانی و فردی به شمار می­رود و توجه به آن، بهبود عملکرد و سلامت کاری فرد را به‌دنبال خواهد داشت. لذا، در هر دو مقوله شخصیت و جنسیت، ویژگی‌های فردی برای پیشبرد هدف‌های سازمانی اهمیت دارد.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Relationship between Personality Dimensions and Gender with Reduced Audit Quality Behaviors

نویسندگان [English]

  • T. Ahmadzadeh 1
  • farshid kheirollahi 2
  • F. Shahveisi 2
  • A. Taherabadi 3
1 Ph.D. Student in Accounting, Islamic Azad University, Kermanshah Branch.
2 Assistant Professor, Department of Accounting, Kermanshah Razi University.
3 Assistant Professor, Department of Accounting, Islamic Azad University, Kangavar Branch.
چکیده [English]

Introduction: The subject matter of audit quality developed by American Institute of Certified Public Accountant (AICPA) in 1978 and fundamental incentives of relevant researches have significantly been taken into account since Cohen commission report. The purpose of this study is investigating the relationship between five dimensions of personality with reduced audit quality behaviors and role of gender in tendency toward the above-mentioned behaviors. 
Method: This research is applied in terms of purpose and is descriptive-correlation regarding the data collection. Statistical population included auditors working in all ranges of auditing of audit institutes which are members of the Iranian Association of Certified Public Accountants (IACPA) and 384 people were selected out of them as a sample. Correlational coefficient and independent two-sample t-test were administered to analyze data.
Results: According to the results, there is a significant relationship between reduced audit quality behaviors and five dimensions of personality (neuroticism, extroversion, openness, agreeableness, and conscientiousness). In other words, individual personality impacts on the tendency toward these behaviors.  Moreover, among the considered behaviors, reducing the amount of work done by an auditor less than what is reasonable for them and less time reporting are not distributed equally between male and female auditors and female auditors enjoy more willingness than the male ones.
Conclusion: Personality is considered as an important factor in organizational and individual performance and if it is given attention individual’s performance and occupational health will be enhanced. Thus, individual characteristics are vital in enhancing organizational goals regarding both personality and gender.

کلیدواژه‌ها [English]

  • Gender
  • Less Time Reporting
  • Personality
  • Reduced Audit Quality Behaviors

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