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
1      Rezaei Soufi, M. and A. Shabani (2013). “Investigating the Relationship between Job Incentives Factors based on Herzberg Model and Job Satisfaction of Staff in Sports Federations of Iran”, Journal of Applied Research in Sport Management, Vol. 2, No. 2, pp. 33-42.

2      Almer, E. D. and S. E. Kaplan (2002). “The Effects of Flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting”, Behavioral Research in Accounting, Vol. 14, No. 1, pp. 1-34.

3      Hurtt, R. K. (2010). “Development of a Scale to Measure Professional Skepticism”, Auditing: A Journal of Practice & Theory, Vol. 29, No. 1, pp. 149-171.

4      Nelson, M. (2009). “A Model and Literature Review of Professional Skepticism in Auditing”, Auditing: A Journal of Practice & Theory, Vol. 28, No. 2, pp. 1-34.

5      Cushing, B. E. (2000). “Economic Analysis of Skepticism in an Audit Setting”, In 14th Symposium on Auditing Research, Office of Accounting Research, Department of Accountancy, University of Illinois at Urbana-Champaign, 7 to 9 September, Available at: http://www.business. illinois.edu/accountancy/events/symposium/.[Online] [31 May 2016]

6      Bell, T. B.; Peecher, M. E.; and I. Solomon (2005). The 21st Century Public Company Audit: Conceptual Elements of KPMG’s Global Audit Methodology, 1st Edition, New York: KPMG LLP.

7      Baloch, Q. B. (2009). “Effects of Job Satisfaction on Employees Motivation & Turnover Intentions”, Journal of Managerial Sciences,Vol. 2, No. 1, pp. 36-85.

8      Lunenburg, F. (2011). “Expectancy Theory of Motivation: Motivating by Altering Expectations”, International Journal of Management, Business and Administration, Vol. 15, No. 2, pp. 34-55.

9      Public Company Accounting Oversight Board (PCAOB) (2008). “Proposed Auditing Standards Related to the Auditor’s Assessment of and Response to Risk and Conforming Amendments to PCAOB Standards”, Available at: https://digital.library.unt. edu/ark:/67531/metadc103383/manifest/]. [Online] [21 May 2016]

10  Murray, Z. (2012). “Professional Scepticism”, Chartered Accountants Journal, Vol. 91, No. 11, pp. 36-38.

11  Bunge, M. (1991). “A Skeptic’s Beliefs and Disbeliefs”, New Ideas in Psychology, Vol. 9, No. 2, pp 131-149.

12  Brazel, O. F.; Gimbar, C.; Maksymov, E.; and T. J. Schaefer (2018). “The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation”, Behavioral Research in Accounting, In Press.

13  Carpenter, T.; Durtschi, C.; and L. M. Gaynor (2011). “The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments”, Issues in Accounting Education, Vol. 26, No. 1, pp. 1-21.

14  Peytcheva, M. (2014). “Professional Skepticism and Auditor Cognitive Performance in a Hypothesis-Testing Task”, Managerial Auditing Journal, Vol. 29, No. 1, pp. 27-49.

15  Robinson, Sh. N. (2011). “An Experimental Examination of the Effects of Goal Framing and Time Pressure on Audiotrs’ Professional Skepticism”, Dissertation Preperad for the Degree of Ph.D., University of North Texas. Available at: https://digi tal.library.unt.edu/ark:/67531/metadc103383/manifest/] [Online] [31 May 2016]

16  Robinson, Sh. N.; Curtis, M. B.; and J. C. Robertson (2013). “A Person-Situation Approach to the Examination of Professional Skepticism: Consideration of Time Pressure and Goal Framing”, Working Paper, Available at: https://www.researchgat e.net/publication/272226461. [Online] [31 May 2016]

17  Shaub, M. K. (1996). “Trust and Suspicion: The Effects of Situational and Dispositional Factors on Auditors’ Trust of Clients”, Behavioral Research in Accounting. Vol. 8, No. 2, pp. 154-174.

18  Shaub, M. K. and E. J. Lawrence (1999). “Differences in Auditors’ Professional Skepticism across Career Levels in the Firm”, Advances in Accounting Behavioral Research, Vol. 2, No. 3, pp. 61-83.

19  Rose, J. M. (2007). “Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust”, Behavioral Research in Accounting, Vol. 19, No. 1, pp. 21-29.

20  Rose, A. M. and M. J. Rose (2003). “The Effects of Fraud Risk Assessments and a Risk Analysis Decision Aid on Auditors’ Evaluation of Evidence and Judgment”, Accounting Forum, Vol. 27, No. 3, pp. 312-338.

21  Hurtt, R. K.; Brown-Liburd, H.; Earley, C. E.; and G. Krishnamoorthy (2013). “Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research”, Auditing: A Journal of Practice & Theory, Vol. 32, No. 1, pp. 45-97.

22  Grumet, L. (2003). “Through the Eyes of an Auditor: Trust and Verify”, CPA Journal, Vol. 73, No. 1, p. 9.

23  Quadackers, L.; Groot, T.; and A. Wright (2014). “Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt”, Contemporary Accounting Research, Vol. 31, No. 3, pp. 639-657.

24  Reidy, M. and J. Theobald (2011). “Financial Reporting Fraud: Prevention Starts at the Top”, The Free Library, Available at: https://www.the freelibrary.com/ Financial reporting fraud%3a prevention+starts at the top.-a0274028193. [Online] [31 May 2016]

25  Toba, Y. (2011). “Toward a Conceptual Framework of Professional Skepticism in Auditing”, Waseda Business & Economic Studies, Vol. 47, No. 2, pp. 83-116.

26  Chazen, C. and K. Solomon (1975). “The Art of Defensive Auditing”, Journal of Accountancy, Vol. 140, No. 4, pp. 66-71.

27  Thomas, W. C.; Bart, H.; and O. Emerson (1991). Auditing: Theory and Practice, 3rd Edition, Boston: PWS-Kent.

28  Rasso, J. (2013). “The Influence of Mindsets on Professional Skepticism in Auditors”, Working Paper, Available at: http://papers.ssrn.com /sol3/papers.cfm?abstract_id=2357676, accessed on 04.12.2013. [Online] [31 May 2016]

29  Agarwalla, S. K.; Desai, N.; and A. Tripathy. (2017). “The Impact of Self-Deception and Professional Skepticism on Perceptions of Ethicality”, Advances in Accounting, Vol. 37, No. 1, pp. 85-93. 

30  Cohen, J. R.; Dalton, D. W.; and N. L. Harp (2017). “Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes”, Accounting, Organizations and Society, Vol. 62, No. 1, pp. 1-20. 

31  Griffith, E.; Hammersley, J.; Kadous, K.; and D. Young (2015). “Auditor Mindsets and Audits of Complex Estimates”, Journal of Accounting Research, Vol. 53, No. 1, pp. 49-77.

32  Rasso, J. T. (2015). “Construal Instructions and Professional Skepticism in Evaluating Complex Estimates”, Accounting, Organizations and Society, Vol. 46, No. 2, pp. 44-55. 

33  Griffith, E.; Hammersley, J.; and K. Kadous (2014). “Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice”, Contemporary Accounting Research, Vol. 32, No 3, pp. 833-863.

34  Bowlin, K. O.; Hobson, J. L.; and M. D. Piercey (2014). “The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality”, The Accounting Review, Vol. 90, No. 4, pp. 1363-1393.

35  Cohen, J. R.; Derek, W.; and H. Nancy (2014). “The Effect of Professional Skepticism on Job Attitudes and Turnover Intentions within the Audit Profession”, Available at: http://paper s.ssrn.com/sol3/papers.cfm?abstract_id=2410547, accessed on: 29.04.2014. [Online] [31 May 2016]

36  Siriwardane, H. P.; Hoi Hu, B. K.; and K. Yew Low (2014). “Skills, Knowledge, and Attitudes Important for Present-Day Auditors”, International Journal of Auditing, Vol. 18, No. 3, pp. 193-205.

37  Feng, M. and C. Li (2014). “Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-Concern Opinions and Management Earnings Forecasts”, Journal of Accounting Research,Vol. 52, No. 5, pp. 1061-1085.

38  Glover, S. M. and D. F. Prawitt (2013). “Enhancing Auditor Professional Skepticism”, Brigham Young University, Available at: http://www. thecaq.org/docs/research/skepticismreport.pdf. [Online] [31 May 2016]

39  Eutsler, J.; Norris, A. E.; and G. M. Trompeter (2018). “A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism”, Auditing: A Journal of Practice & Theory, Vol. 37, No. 3, pp. 145-162.

40  Carpenter, T. D. and J. L. Reimers (2013). “Professional Skepticism: The Effects of a Partner’s Influence and the Level of Fraud Indicators on Auditors’ Fraud Judgments and Actions”, Behavioral Research in Accounting, Vol. 25, No. 2, pp. 45-69.

41  Bauer, T. D. (2011). “The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments”, The Accounting Review, Vol. 90, No. 1, pp. 95-114.

42  Johnstone, K. M.; Michael, H.; and D. Terry (2001). “Antecedents and Consequences on Independence Risk: Framework for Analysis”, Accounting Horizons, Vol. 15, No. 1, pp. 1-18.

43  Gavious, I. (2007). “Alternative Perspectives to Deal with Auditors’ Agency Problem”, Critical Perspectives on Accounting, Vol. 18, No. 4, pp. 451-467.

44  Kao, J. L.; Li, Y.; and Z. Wenjun (2013). “Has SOX Enhanced Non-Big 4 Auditors’ Ability to Deal with Client Pressure?” Accounting Perspectives, Vol. 12, No. 2, pp. 141-164.

45  Roberts, M. L. (2010). “Independence, Impartiality, and Advocacy in Client Conflicts”, Research in Accounting Regulation, Vol. 22, No. 1, pp. 29-39.

46  Blay, A. D. (2005). “Independence Threats, Litigation Risk, and the Auditor’s Decision Process”, Contemporary Accounting Research, Vol. 22, No. 4, pp. 759-789.

47  Nelson, I. T.; Ratliff, R. L.; Steinhoff, G.; and G. J. Mitchell (2003). “Teaching Logic to Auditing Students: Can Training in Logic Reduce Audit Judgment Errors?”, Journal of Accounting Education, Vol. 21, No. 1, pp. 215-237.

48  Farmer, T. A.; Larry, E.; and M. Gregory (1987). “An Investigation of the Impact of Economic and Organizational Factors on Auditor Independence”, Auditing: A Journal of Practice & Theory, Vol. 7, No. 1, pp. 1-14.

49  Heidar, M. and H. Nikoomaram (2018). “Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government)”, Iranian Journal of Value and Behavioral Accounting, Vol. 3, No. 5, pp, 151-185. [In Persian]

50  Ahmadzadeh, T.; Kheirollahi, F.; Shahveisi, 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. [In Persian]

51  Kafash, L. and H. Imani (2017). “The Effect of Organizational Commitment and Ethical Values on Whistleblowing Intention of the Public Sector Accountants”, Journal of Health Accounting, Vol. 6, No. 2, pp. 87-105. [In Persian]

52  Valiyan, H.; Abdoli, M. R.; and S. Karimi (2017). “Designing Interpretive Structural Modeling (ISM) of Factors Affecting Auditor’s Professional Skepticism”, Iranian Journal of Value and Behavioral Accounting, Vol. 2, No. 4, pp. 215-246. [In Persian]

53  Shahriyari, M. and E. Barzegar (2016). “The Relationship between Ethical Climate and Consulting with Professional and Organizational Commitment of the Public Sector Accountants”, Journal of Health Accounting, Vol. 5, No. 2, pp. 47-70. [In Persian]

54  Hormozi, Sh.; Nikoomaram, H.; Royaei, R. A.; and F. Rahnamay Roodposhti (2016). “The Effects of Psychological Biases on Auditors’ Professional Skepticism”, Journal of Empirical Accounting Research, Vol. 6, No. 22, pp. 123-148. [In Persian]

55  Salehi, T. (2016). “The Relationship between Auditor’s Professional Ethics and Audit Quality”, Ethics in Science and Technology, Vol. 1, No. 3, pp. 77-86. [In Persian]

56  Rajabalizadeh, J.; Hesrazadeh, R.; and M. A. Baqerpour Velashani (2016). “Investigating the Relationship between Two Dimensions of Presumptive Doubt and Neutrality in Professional Skepticism with Professional Judgement of an Auditor”, Journal of Accounting and Auditing Research, Vol. 23, No. 2, pp. 173-192. [In Persian]

57  Tahriri, A. and M. Piri Sagarloo (2016). “Auditors’ Understanding of Professional Skepticism in Auditing”, Journal of Accounting and Auditing Research, Vol. 23, No. 1, pp. 117-135. [In Persian]

58  Falah Kheirandhish Lialastani, M. R. and M. H. Gholizadeh (2015). “The Relationship between Professional Skepticism with Job Attitude and Willingness to Employees Turnover”, First International Conference on Accounting, Business Management and Innovation, In September 2015, Available at: https:// www.civilica.com/Paper-ICAMIB01-ICAMIB01_339.html. [In Persian] [Online] [31 May 2016]

59  Hosseini, S. H.; Nikoomaram, H.; and A. Rezaei (2015). “Defining the Factors Affecting the Auditors’ Professional Skepticism by Relying on Individual Aspects”, The Journal of Management Accounting, Vol. 8, No. 25, pp. 13-24. [In Persian]

60  Royayi, R. A.; Yagobnezhad, A.; and K. Azinfar (2014). “The Relationship between Professional Skepticism and Professional Judgement of Independent Auditors”, Journal of Financial Accounting and Auditing Research, Vol. 6, No. 22, pp. 67-95. [In Persian]

61  Molanazari, M. and S. Ismaili Kia (2014). “Identifying the Psychological Characteristics Affecting Auditors’ Skills to Make Audit Judgements”, Journal of Accounting and Auditing Research, Vol. 21, No. 4, pp. 505-526. [In Persian]

62  Favere-Marchesi, M. and C. Emby (2018). “The Alumni Effect and Professional Skepticism: An Experimental Investigation”, Accounting Horizons, Vol. 32, No. 1, pp. 53-63.

63  Rotter, J. B. (1967). “A New Scale for the Measurement of Interpersonal Trust”, Journal of Personality, Vol. 35, No. 4, pp. 651-659.

64  Hurtt, K.; Eining, M. M.; and D. Plumlee (2008). “An Experimental Examination of Professional Skepticism”, Available at SSRN: https: //ssrn.com/abstract=1140267 or http://dx.doi.org/10.2139/ssrn.1140267[Online] [31 May 2016]

65  DeVellis, R. F. (2015). Scale Development: Theory and Applications, 3rd Edition, California: SAGE Publications.