رضایت حسابرسان از حقوق و مزایای دریافتی از مؤسسات حسابرسی و تأثیرپذیری آن از ویژگی‌های روان‌شناختی (شکاکیت و بی‌طرفی حسابرس)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابرسی، دانشگاه فردوسی مشهد، مشهد، ایران.

2 استادیار، گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران.

3 دانشیار، گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران.

چکیده

مقدمه: بر مبنای نظریه انگیزش و بهداشت روانی هرزبرگ، بُعد حقوق و مزایا، عامل اصلی برای افزایش رضایت شغلی و در نتیجه بهره‌وری سازمان محسوب می‌شود. بر این اساس، هدف از انجام این پژوهش، بررسی سطح رضایت حسابرسان از حقوق و مزایای دریافتی از مؤسسات حسابرسی و تأثیرپذیری آن از ویژگی‌های روان‌شناختی حسابرسان (یعنی شکاکیت و بی‌طرفی به عنوان ابعاد غالب تردید حرفه‌ای) است.
روش پژوهش: پژوهش حاضر از نوع پژوهش‌های توصیفی پیمایشی و جامعه آماری آن شامل کارکنان حرفه‌ای شاغل در مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران در استان خراسان رضوی است. از روش نمونه‌گیری در دسترس استفاده شده و قلمرو زمانی پژوهش سال 1394 است. متغیر وابسته، سطح رضایت از حقوق و مزایای دریافتی و متغیرهای مستقل، شکاکیت و بی‌طرفی حسابرس است. برای اندازه‌گیری شکاکیت و بی طرفی حسابرس، به ترتیب، از معیارهای روتر و هارت و همکاران استفاده و فرضیه پژوهش با برازش رگرسیون ترتیبی آزمون شده است.
یافته‌ها: نتایج پژوهش حاضر، ضمن آن که حاکی از پایین بودن سطح رضایت از حقوق و مزایای دریافتی حسابرسان است، نشان می‌دهد که شکاکیت، نسبت به بی‌طرفی، تأثیر بیش‌تری بر کاهش سطح رضایت از حقوق و مزایای دریافتی حسابرسان دارد.
نتیجه‌گیری: نتایج این پژوهش در کنار یافته‌های سایر پژوهش‌ها، که بر اولویت ویژگی بی‌طرفی بر ویژگی شکاکیت تأکید دارد، نشان می‌دهد که به جز در موارد خاص، بهتر است در استخدام، آموزش، تعیین بهترین رویه‌ها و غیره ویژگی بی‌طرفی در اولویت قرار گیرد.

کلیدواژه‌ها


عنوان مقاله [English]

Auditors’ Satisfaction of their Salaries and Benefits Received from Audit Institutions and the Effect of Psychological Characteristics on it (Auditor’s Presumptive Doubt and Neutrality)

نویسندگان [English]

  • J. Rajabalizadeh 1
  • R. Hesarzadeh 2
  • M. Bagherpour Valashani 3
1 M. A. in Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.
2 Assistant Professor, Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.
3 Associate Professor, Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.
چکیده [English]

Introduction: According to Herzberg Motivator-Hygiene Theory, salary and benefits dimension is considered as the main factor in enhancing job satisfaction and consequently organization productivity. In this regard, the purpose of this study is examining auditors’ satisfaction of their salaries and benefits received from audit institutions and the effect of psychological characteristics on it (namely presumptive doubt and neutrality as dominant dimensions of professional skepticism).
Method: This research is a descriptive survey and its statistical population includes professional staff working in audit institutions, the member of Iranian Association of Certified Public Accountants in Khorasan Razavi Province. Convenience sampling was used and the research was conducted in 2015. The dependent variable is the level of auditors’ satisfaction from their received salary and benefits and the independent variables are presumptive doubt and neutrality. Reuter and Hurtt et al. scales were applied to measure auditor’s presumptive doubt and neutrality. The research hypothesis is tested by ordinal regression analysis.
Results: While the results reveal the low level of auditors’ satisfaction of their received salary and benefits, presumptive doubt as compared to neutrality has a higher effect on decreasing satisfaction of auditors’ salary and benefits.
Conclusion: The results of this study alongside the findings of other studies emphasizing the priority of neutrality over presumptive doubt indicate that entirely it would be better to give priority to neutrality in employment, education, determining the best procedures, etc. apart from the special cases.

کلیدواژه‌ها [English]

  • Neutrality
  • Professional Skepticism
  • Salary and Benefits
  • Presumptive Doubt
  • Audit Institutions
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