اثر فرسایش قدرت خودکنترلی بر کیفیت قضاوت و تصمیم‌گیری حسابرسان (آزمون نظریه فرسایش قدرت خودکنترلی)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشگاه بین‌المللی امام خمینی (ره)، قزوین، ایران

2 کارشناس ارشد حسابرسی، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران

10.30476/jha.2020.68195.1227

چکیده

مقدمه: با نزدیک شدن به پایان دوره مالی، فشار کاری حسابرسان دوچندان می‌شود و همین موضوع، فشار زیادی را بر ذهن آنان برای خودکنترلی وارد می‌کند. در واقع، این موضوع بستری را فراهم می‌کند تا قدرت قضاوت و تصمیم‌گیری حسابرسان تحت تأثیر قرار گیرد.
روش پژوهش: پژوهش حاضر کاربردی و از نظر روش گردآوری داده‌ها، جزء پژوهش‌های همبستگی است. نمونه پژوهش متشکل از 98 نفر حسابرس مشغول به کار در مؤسسه‌های حسابرسی است. در این پژوهش با بکارگیری آزمون اثر استروپ‌‌، فرسایش قدرت خودکنترلی هارلی‌ مورد سنجش قرار گرفته و هم‌چنین، از مقیاس کیفیت قضاوت و معیار سنجش تردید حرفه‌ای و اعتماد به نفس ‌هارت استفاده شده است.
یافته‌ها: نتایج پژوهش نشان می‌دهد که فرسایش قدرت خودکنترلی بر تردید حرفه‌ای و کیفیت قضاوت حسابرسان تأثیر منفی و معنی‌داری دارد اما اثر فرسایش قدرت خودکنترلی بر اعتماد به نفس حسابرسان معنی‌دار نیست.
نتیجه‌گیری: بر اساس نتایج پژوهش حاضر به مؤسسه‌های حسابرسی و کارفرمایان حسابرسان توصیه می‌شود از تحت فشار قرار دادن حسابرسان در یک زمان کوتاه خودداری کنند. هم‌چنین، پیشنهاد می‌شود جلساتی برای حسابرسان برگزار و به آنان آرامش ذهنی آموزش داده شود تا از این طریق بتوانند خستگی خود را هنگام کار کاهش دهند.

کلیدواژه‌ها


عنوان مقاله [English]

Impact of Self-Control Ego Depletion on Quality of Judgment and Decision-Making of Auditors (Test of Self-Control Ego Depletion Theory)

نویسندگان [English]

  • A. Daryaei (Ph. D.) 1
  • L. Kholousi Moshfegh 2
1 Assistant Professor, Department of Accounting, Imam Khomeini International University, Ghazvin, Iran
2 M. A. in Accounting, Ghazvin Branch, Islamic Azad University, Ghazvin, Iran
چکیده [English]

Introduction: Approaching to the end of the fiscal year, the working stress of auditors becomes doubled so that it places a lot of pressure on auditors’ minds regarding their self-control. In fact, this issue provides an opportunity to make the judgment and decision-making of auditors influenced.
Method: This study is correlational in terms of its application and data collection. The sample consisted of 98 auditors working in audit firms. Harley’s self-control ego depletion was measured using Stroop effect test. Also, the quality of judgment scale, Hurrt professional skepticism and self-confidence scale were administered in this research.
Results: The results indicate that self-control ego depletion affects professional skepticism and quality of judgment of auditors significantly and negatively, but it has no significant impact on their self-confidence.
Conclusion: According to the results, audit firms and auditors’ employers are advised to refrain from putting pressure on auditors in a short period of time. Also, it is suggested that some meetings would be held for auditors and teach the peace of mind to them, hence they can reduce their fatigue while working.

کلیدواژه‌ها [English]

  • Professional Skepticism
  • Quality of Auditors Judgment
  • Self-Confidence
  • Self-Control Ego Depletion
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