بررسی رابطه بین تجاری‌سازی موسسه‌های حسابرسی و رفاه شخصی حسابرسان

هدف: از انگیزه‌های مهم فارغ‌‌التحصیلان رشته حسابداری برای ورود به حرفه حسابرسی کسب رفاه شخصی است. رفاه شخصی پرسنل موسسه‌های حسابرسی تا اندازه زیادی مرتبط با سطح درآمد آن‌ها در موسسات حسابرسی است. در پژوهش حاضر رابطه میان رفاه فردی و تجاری‌سازی در موسسه‌های حسابرسی بررسی شد. روش: این پژوهش از نوع کمی و در دسته مطالعات توصیفی قرار می‌گیرد. برای جمع‌آوری داده‌های پژوهش از پرسشنامه استفاده شده است. به دلیل نامعین بودن حجم جامعه تعداد 365 پرسشنامه در سال 1400 از حسابرسان تازه‌کار شاغل در موسسه‌های حسابرسی و سازمان حسابرسی دریافت شد. داده‌ها با استفاده از آمار توصیفی و تحلیل رگرسیون مورد بررسی قرار گرفت. یافته‌ها: پژوهش حاضر دو یافته عمده داشت. یافته اول بیانگر رابطه مثبت میان تجاری‌سازی در موسسه‌های حسابرسی و رفاه شخصی افراد است. یافته دوم بیانگر آن است اندازه موسسه‌ حسابرسی تاثیر در تجاری‌سازی موسسه‌های حسابرسی و رفاه شخصی افراد ندارد.  نتیجه‎گیری: پژوهش حاضر اهمیت مطالعه در زمینه رابطه تجاری‌سازی و رفاه شخصی حسابرسان را برجسته می­کند. حسابرسانی که در موسسه‌های پیشرو بازار کار می‌کنند، تجاری‌سازی را یک محرک قوی در زمینه رضایت شغلی خود می­دانند منتهی اندازه موسسه‌های حسابرسی تعدیل کننده ارتباط بین تجاری‌سازی موسسه‌های حسابرسی و رفاه شخصی حسابرسان نیست؛ بنابراین، می‌توان نتیجه گرفت موسسه‌های با اندازه‌های گوناگون درک یکسانی از مقوله تجاری‌سازی دارند. نتایج این پژوهش می‌تواند به عنوان معیاری برای موسسه‌های حسابرسی جهت حفظ نیروی کار از طریق افزایش سطح درآمد آن‌ها باشند.

the relationship between commercialization of audit firms and auditors’ subjective well-being

objective: this study aims to explore how the commercialization of audit firms relates to auditors’ subjective well-being (swb). nowadays, with the complexity of the governance structure of companies and the increase of agency costs, the need for independent auditors by shareholders has increased increasingly; the customer orientation of audit institutions is motivated by commercialization and has become an integral part of the audit profession, it can exacerbate agency costs, which raises concerns for shareholders. one of the most important motivations for accounting graduates to enter the audit profession is gaining subjective well-being. in psychological research, well-being measures people’s quality of life. the subjective well-being of the staff of audit firms is largely related to their income level in audit firms. in recent years, with the increase of private audit institutions, the competition between audit institutions has increased to gain market share, and audit institutions have become inclined towards commercialization. the present study examines the relationship between subjective well-being and commercialization in audit firms. in addition, we examine whether the size of audit firms affects the relationship between commercialization and subjective well-being. methods: this research is quantitative and is in the category of descriptive studies. a questionnaire was used to collect research data to examine the subjective well-being of auditors like other empirical research conducted in the context of behavioral audit issues. due to the uncertainty of the population, the sample size is 387 participants; therefore, in the present study, to ensure the adequacy of the received questionnaires, 430 questionnaires were distributed among auditors working in audit institutions and audit organizations in the year 2022, and 365 questionnaires were finally approved. the data analysis was then performed based on descriptive statistics and regression. pearson’s correlation coefficient and the comparison test of the mean, which are part of the parametric statistical tests, have been used. in such a way, pearson’s correlation has also been used for more robustness of the research results in addition to regression analysis. results: this research had two main findings. the first finding indicates a positive relationship between commercialization in audit firms and subjective well-being. the findings indicated that the three aspects of commercialization (market orientation, customer orientation, and firm process orientation) are positively associated with three aspects of subjective well-being (personal satisfaction, job satisfaction, and work environment). the second finding indicates that the size of the audit firm does not affect the commercialization of audit firms and the subjective well-being of auditors. in addition to the research hypotheses, the differences in the views of the sample were examined, and the results are presented as follows: (1) there is a significant difference between different levels of education and commercialization; (2) there is a significant difference between different levels of firm size and commercialization; (3) there is a significant difference between different levels of organizational tenure and commercialization; (4) there is a significant difference between different levels of age and commercialization; and (5) there is a significant difference between different levels of organization and commercialization.