فصلنامه علمی کارافن

فصلنامه علمی کارافن

پیشگیری از تقلب براساس الزامات دانش، مهارت و اخلاق در حسابرسان مستقل و حسابرسان دستگاه های نظارتی

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان
1 دانشجوی دکتری حسابداری، دانشکده علوم اقتصاد و اداری، دانشگاه مازندران، بابلسر، ایران
2 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازنداران، بابلسر، ایران.
چکیده
هدف این پژوهش، بررسی نقش ویژگی‌های حسابرسان شامل الزامات دانش، الزامات مهارت و الزامات اخلاق در پیشگیری از تقلب است. این پژوهش، از نظر هدف کاربردی و از نظر شیوه جمع‌آوری اطلاعات توصیفی بوده و اطلاعات مورد نیاز برای بررسی فرضیه‌ها، با ابزار پرسشنامه جمع‌آوری شده است. جامعه آماری پژوهش، دو گروه از حسابرسان شامل حسابرسان مستقل (حسابرسان شاغل در موسسات حسابرسی عضو جامعه حسابداران رسمی ایران و سازمان حسابرسی) و حسابرسان دستگاه‌های نظارتی (شامل حسابرسان شاغل در سازمان بازرسی کشور، دیوان محاسبات و وزارت امور اقتصاد و دارائی) بوده که پرسشنامه‌ها بین آن‌ها توزیع و درنهایت 384 پرسشنامه گردآوری شده است که پایایی و روایی آن‌ها مورد بررسی قرار گرفت که مورد تائید بودهاند. همچنین فرضیه‌های این پژوهش با روش مدل‌سازی معادلات ساختاری تجزیه و تحلیل شده‌اند. یافته‌های پژوهش نشان داد که از دیدگاه حسابرسان مستقل و نیز از دیدگاه حسابرسان دستگاه‌های نظارتی، الزامات مهارتی و اخلاقی در حسابرسان در پیشگیری از تقلب موثر است، اما الزامات دانش در حسابرسان در پیشگیری از تقلب تاثیر معنی‌داری ندارد. نتایج این پژوهش با نظریههای شایستگی و رفتار برنامهریزی شده مطابقت دارد. با توجه به آنکه حسابرسان، نقش مهمی در میزان اعتماد استفادهکنندگان از صورتهای مالی دارند، بنابراین توجه به ویژگیهای آنها در پیشگیری از تقلب هم در بخش خصوصی و هم عمومی، ضرورت دارد.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Prevention of fraud based on the requirements of knowledge, skills and ethics in external auditors and auditors of regulatory bodies

نویسندگان English

Hasan Kahrudi 1
Ghodratolah Barzegar 2
1 PhD student of Accounting , Faculty of Economics and Administrative Sciences ,University of Mazandaran , Babolsar, Iran
2 2. Assistant Prof. of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.
چکیده English

The purpose of this research is to investigate the role of auditors' characteristics, including knowledge requirements, skill requirements, and ethics requirements in fraud prevention. This research is applied in terms of purpose and descriptive in terms of data collection method, and the information needed to check the hypotheses was collected by means of a questionnaire. The statistical population of the study consisted of two groups of auditors, including independent auditors (auditors working in audit institutions that are members of the Iranian Certified Public Accountants Association and the Audit Organization) and auditors of regulatory bodies (including auditors working in the State Inspection Organization, Audit Court, and Ministry of Economy and Finance) Questionnaires were distributed among them and finally 384 questionnaires were collected and their reliability and validity were checked and they were confirmed. The hypotheses of this research have been analyzed by structural equation modeling method. The findings of the research showed that from the point of view of external auditors as well as from the point of view of auditors of regulatory agencies, skill and ethical requirements in auditors are effective in preventing fraud, but knowledge requirements in auditors do not have a significant effect in preventing fraud. The results of this research are consistent with the theories of competence and planned behavior. Considering that auditors play an important role in the level of trust of users of financial statements, it is necessary to pay attention to their characteristics in preventing fraud in both the private and public sectors.

کلیدواژه‌ها English

ethics
knowledge
Auditors'
skills
Fraud
Fraud prevention
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دوره 22، ویژه نامه
علوم انسانی
پاییز 1404
صفحه 470-490

  • تاریخ دریافت 16 اردیبهشت 1403
  • تاریخ بازنگری 26 خرداد 1403
  • تاریخ پذیرش 24 مرداد 1403