نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
2 دانشجوی دکتری حسابداری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
3 دکتری حسابداری بازرگانی، دانشگاه آزاد اسلامی، واحد خوراسگان، اصفهان، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Introduction: The importance of the auditing profession in society and the competition between auditing firms to increase the quality of auditing have led to the dimensions and factors affecting the quality of auditing being considered more than ever. One of the important factors identified by researchers that affects auditors' decision-making is psychological factors (perceptual error). The purpose of this research is to identify the dimensions of perceptual errors, professional characteristics of auditing, and to design a model for classifying and separating the biases affecting the auditing profession.
Research Method: The present research is applied and descriptive in terms of the survey implementation method. In this research, first, the relevant components and propositions were determined in terms of content analysis. Then, according to the theoretical foundations and the identified propositions, the initial model was designed. The research hypotheses were also tested using the structural equation method and SmartPLS software. The statistical population in the qualitative stage included 14 academic experts in accounting and financial management, and in the quantitative stage, 119 auditors from the Court of Accounts and audit institutions.
Findings: The results of fitting structural and general models showed that professional maturity and professional identity as characteristics of the auditing profession have a direct and significant relationship with the dimensions of perceptual errors.
Conclusion: Professional maturity has the greatest impact on the corresponding perceptual bias in auditing. Strengthening this factor can play an important role in controlling perceptual errors and the quality of auditors' professional judgment. On the other hand, auditors are more likely to encounter halo bias, but giving auditors an identity and increasing professional knowledge and self-esteem greatly helps in controlling this perceptual error.
کلیدواژه‌ها [English]
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