بررسی تأثیر فشار روانی ‌شغلی حسابرسان بر کیفیت حسابرسی با تأکید بر نقش تعدیل‌کنندگی اولین حسابرسی برای مشتریان جدید

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.

2 استادیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.

3 دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.

4 دانشیار، گروه حسابداری، واحد بندر گز، دانشگاه آزاد اسلامی، بندر گز، ایران.

چکیده

مقدمه: حسابرسی فرآیندی پرتنش همراه با واکنش‌های احساسی و حالات روانی نسبت به محیط کار، شرایط جوی، فشار زمانی، حجم کار و غیره است که انتظار می‌رود بر عملکرد حرفه‌ای حسابرسان تأثیرگذار بوده و کیفیت بررسی صورت‌های مالی شرکت‌ها را تحت تأثیر قرار دهد.
روش پژوهش: این پژوهش شبه تجربی و از لحاظ هدف و نتیجه اجرا، تحلیلی کاربردی است. جامعه آماری پژوهش را شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران تشکیل می‌دهد و نمونه پژوهش با توجه به محدودیت‌های در نظر گرفته شده، شامل 104 شرکت در بازه زمانی 1395-1391 است. فرضیه‌های پژوهش با استفاده از روش رگرسیون آزمون شده است.
یافته‌ها: فشار روانی حسابرس بر کیفیت حسابرسی تأثیر منفی و معنی‌دار دارد. هم‌چنین، نقش تعدیل‌کنندگی متغیر اولین حسابرسی صورت‌های مالی مشتری جدید موجب تقویت تأثیر فشار روانی حسابرسان بر کیفیت حسابرسی در جهت منفی می‌شود.
نتیجه‌گیری: نتایج پژوهش حاضر بیان‌گر تأثیر فشار روانی حسابرس به عنوان یک معیار درونی هر حسابرس بر کیفیت رسیدگی به صورت‌های مالی به‌وسیله حسابرسان است. در نتیجه، بررسی و تمرکز بر فشار‌های روانی درونی حسابرسان به عنوان دستورکار رفتاری باید مدنظر نهادهای نظارتی قرار گیرد تا از این طریق قابلیت اتکای صورت‌های مالی برای سرمایه‌گذاران و سهامداران افزایش یابد.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Effect of Auditors’ Work Stress on Audit Quality by Emphasizing the Moderating Role of Initial Audit Engagement for New Clients

نویسندگان [English]

  • M. Vasei Chaharmahali 1
  • H. Valiyan 2
  • M. Abdoli 3
  • M. Safari Gerayeli 4
1 Ph. D. Student in Accounting, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
2 Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
3 Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
4 Associate Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran.
چکیده [English]

Introduction: An audit is a tense process associated with emotional reactions and mental states toward work environment, weather conditions, time pressure, workload, etc., expecting to impact the professional performance of the auditors and the quality of financial statements examination of companies.
Method: This study is a quasi-experimental and it is considered as an analytical and applied study regarding its purpose and implications. The statistical population of the research consisted of the companies listed on Tehran stock exchange and the sample included 104 companies selected over 2012-2016 due to considering the limitations. Regression is used to test the research hypotheses.
Results: Auditors’ work stress has a negative and significant effect on audit quality. Also, the moderating role of initial audit engagement of a new client’s financial statementsreinforces the impact of auditors’ work stress on audit quality negatively.
Conclusion: The results of this research indicate the impact of auditor's stress as an internal measure of each auditor on the quality of examining the financial statements by auditors. As a result, reviewing and focusing on the auditors’ internal stresses as a code of conduct should be addressed by regulatory bodies to increase the ability to rely on the financial statements for investors and shareholders.

کلیدواژه‌ها [English]

  • Audit Quality
  • Auditors’ Work Stress
  • Initial Audit Engagement for a New Client

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