بررسی موانع توسعه حسابرسی مشترک در ایران

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران .

2 استاد، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

3 دانشیار، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

10.48301/kssa.2022.325029.1955

چکیده

دولت‌ها و نهادهای نظارتی مدام در تلاش برای بهبود کیفیت و رقابت در حسابرسی هستند و حسابرسی مشترک یکی از راه‌های دست‌یابی به این هدف می‌باشد. هرچند حسابرسی مشترک چندین دهه است که در کشورهای متعددی به‌کار گرفته شده لیکن در ایران کمتر مورد استفاده قرار‌ گرفته است. با توجه به این‌که ساز ‌و‌ کار قانونی برای حسابرسی مشترک در ایران وجود دارد، چرایی عدم اجرای آن توسط مؤسسه‌های حسابرسی در این پژوهش مورد سؤال قرار می‌گیرد. این‌ پژوهش در‌صدد است علل و موانع عدم توسعه‌ی حسابرسی مشترک در ایران را مورد بررسی قرار دهد. برای دست‌یابی به این هدف، الگوی مفهومی و 29سوال‌ پژوهش طراحی گردید. با استفاده از روش گلوله‌ برفی  پرسش‌نامه‌ای برای اعضای منتخب جامعه حسابداران رسمی ایران ارسال و 127پاسخ دریافت شد. سپس داده‌های پژوهش با استفاده از روش‌های آماری مقایسه‌ی میانگین‌ها ( آزمون t تک‌نمونه‌ای و دو‌نمونه‌ای) و کای‌دو آزمون گردید و آزمون فریدمن نیز جهت بررسی یکسان ‌بودن اولویت‌بندی استفاده شد. با توجه به نتایج به دست‌آمده، به ترتیب قوانین و مقررات حاکم بر مؤسسه‌های حسابرسی، ساختار و ویژگی‌های فرهنگی کشور، پژوهش‌های ناکافی و عدم آشنایی با حسابرسی مشترک، عدم هماهنگی بین مؤسسه‌های حسابرسی، مسائل مربوط به بازار‌کار حسابرسی و عدم‌قطعیت آن، عدم‌تمایل و اعتماد به توسعه‌ی حسابرسی بخش خصوصی و کاهش کیفیت و استقلال حسابرس به عنوان موانع توسعه‌ی حسابرسی مشترک در ایران شناسایی گردید. بررسی تاثیر عوامل شخصی و محیطی پاسخ‌دهندگان بر نوع نگرش آنها نسبت به موانع حسابرسی مشترک نشان می‌دهد که نوع اشتغال پاسخ‌دهندگان بر نگرش آنها نسبت به موانع اثر گذاشته است.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Investigating Barriers to the Development of Joint Audits in Iran

نویسندگان [English]

  • Hassan Alizadeh 1
  • Esfandiar Malekian 2
  • Yahya Kamyabi 3
1 Ph.D Student ,Department of Accounting,Faculty of Economics and Administrative Science,University of Mazandaran, Babolsar, Iran.
2 Professor ,Department of Accounting,Faculty of Economics and Administrative Science,University of Mazandaran,Babolsar,Iran.
3 Associate Professor ,Department of Accounting,Faculty of Economics and Administrative Science,University of Mazandaran,Babolsar, Iran.
چکیده [English]

The joint audit is one of the ways in which governments and regulators are constantly striving to improve the quality as well as competition in auditing. The joint audit has been used in many countries for a long period of time but has not been used in Iran. Although there are legal mechanisms for joint audits in Iran, its non-implementation by audit firms is considered in this study. Therefore, the research intends to examine the causes and obstacles to the lack of development of joint audits in Iran. A conceptual model and 29 research questions were designed. A questionnaire was sent to selected members of the IACPA using the snowball method and 127 responses were received. The obtained data was analyzed using statistical methods of comparing means (one-sample and two-sample tests), the Chi-square as well as the Friedman test. The results indicated that the barriers to joint audits included the laws governing audit firms, structure and cultural characteristics of the country, insufficient research and unfamiliarity with joint auditing, non-coordination of audit firms with each other, issues related to the audit market and its uncertainty, reluctance and distrust in the development of private sector auditing and reducing audit quality and auditor independence. Analysis of respondents’ demographic factors and their attitudes toward joint audit barriers showed that respondents' employment factors influenced their attitudes toward barriers.

کلیدواژه‌ها [English]

  • Joint audit
  • Barriers to joint audit development
  • Audit market issues
  • Audit quality and independence

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فصلنامه علمی کارافن
دوره 19، ویژه نامه
علوم انسانی
مرداد 1401
صفحه 329-348

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سابقه مقاله

  • تاریخ دریافت: 28 بهمن 1400
  • تاریخ بازنگری: 24 اردیبهشت 1401
  • تاریخ پذیرش: 16 خرداد 1401

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