تبیین نقش و اولویت بندی تاثیر اصالت خانوادگی و تربیت حرفه ای حسابرسان بر کیفیت حسابرسی

حرفه حسابرسی امروزه فراتر از تمرکز بر بازنگری در الزامات تخصصی، می بایسیت بر تغییر شیوه‌های رفتاری و شناختی متمرکز باشد. از آنجا که منبع قضاوت‌های حرفه‌ای حسابرسان، رویکردهای ادراکی است از اینرو انتظار می‌رود از تناسب لازم با سطح ارزش‌ها و انتظارات برآمده از بسترهای اجتماعی برخوردار باشد. هدف از پژوهش حاضر، تبیین نقش و اولویت بندی تاثیر اصالت خانوادگی و تربیت حرفه‌ای حسابرسان بر کیفیت حسابرسی است. پژوهش حاضر از نظر هدف کاربردی و از نظر جمع آوری داده‌ها توصیفی- همبستگی است. برای جمع آوری اطلاعات از پرسشنامه استاندارد استفاده شده است و جامعه آماری، کلیه افراد شاغل در حرفه حسابرسی با تمامی مراتب شغلی آنها و شاغل در بخش خصوصی و دولتی در سال 1402 می‌باشد. نمونه آماری نیز به روش تصادفی هدفمند تعداد 135 نفر با تمامی مراتب شغلی در حرفه حسابرسی می‌باشد. نتایج حاصل از آزمون فرضیه‌ها نشان داد اصالت خانوادگی و تربیت حرفه‌ای حسابرسان تاثیر مثبت و معناداری بر کیفیت حسابرسی دارد ؛ همچنین میزان تاثیرگذاری اصالت خانوادگی و تربیت حسابرس، بر کیفیت حسابرسی متفاوت است.

explaining the role and prioritization of the impact of family authenticity and professional training of auditors on audit quality

background and purpose: in today's auditing profession, the focus must extend beyond theexamination of specialized requirements to include the transformation of behavioral andcognitive approaches. given that perceptual frameworks shape auditors' professionaljudgments, they must embody values and expectations rooted in their social contexts. thisstudy seeks to elucidate the role and prioritize the impact of family authenticity andprofessional training on audit quality. the research adopts an applied approach with adescriptive-correlational methodology for data collection. data were gathered using astandardized questionnaire administered to a statistical population comprising professionalsacross all levels in both private and public auditing sectors in 2023. a purposive randomsample of 135 auditors from various job levels was selected. the hypothesis testing resultsreveal that both family authenticity and professional training exert a positive and significantinfluence on audit quality. furthermore, the degree of impact varies between familyauthenticity and professional trainingmethodology: the sample size for this research was determined using the klein and jacksonformula, with a simple random sampling method employed. given that the questionnairecomprises 27 questions, each requiring five factors, the calculated sample size is 135 participants.findings: first hypothesis results: the path coefficient for the relationship between auditorauthenticity and audit quality is 0.281, with a t-statistic of 9.028, surpassing the significancethreshold of 1.96. this factor loading suggests that a one-unit increase in auditor authenticity leadsto a 28.1% improvement in audit quality. consequently, the first hypothesis is confirmed.second hypothesis results : the path coefficient for the relationship between auditor trainingand audit quality is 0.431, with a t-statistic of 23.752, well above the significance threshold of1.96. this indicates that a one-unit increase in auditor training results in a 43.1%improvement in audit quality. thus, the second hypothesis is confirmed.third hypothesis results : when comparing the factor loadings for auditor authenticity(0.281) and auditor training (0.431), it is evident that auditor training has a more substantial impact on audit quality. further analysis through the friedman test reveals that auditor training ranks higher, with a score of 2.58, indicating its greater influence on audit quality relative to auditor authenticity. additionally, the chi-square test yields a significance level below 0.05, leading to the rejection of the hypothesis that the mean ranks of the variables are equal in desirability. therefore, the third hypothesis is confirmed, indicating that the impacts of auditor authenticity and training on audit quality are distinct.