کیفیت تیم حسابرسی و رفتارهای تهدید کنندۀ کیفیت حسابرسی: شواهد تجربی از موسسه‌های حسابرسی ایرانی

با توجه به مسائل مطرح در زمینه کیفیت حسابرسی و اهمیت آن و نتایج متفاوت پژوهش های انجام شده در زمینه رابطه بین کیفیت تیم حسابرسی و رفتارهای تهدید کننده کیفیت حسابرسی در کشورهای مختلف، هدف این پژوهش بررسی این مسئله در بین موسسات حسابرسی در ایران است. این پژوهش از نظر هدف کاربردی، از نظر نحوه گردآوری داده ها پیمایشی و از نظر تحلیل ها توصیفی-همبستگی می باشد. جامعه آماری این پژوهش شامل کلیه حسابرسان شاغل در موسسات حسابرسی ایران و ابزار گردآوری داده ها پرسشنامه است. تعداد نمونه ها شامل 110 پرسشنامه و داده ها با استفاده از روش معادلات ساختاری تحلیل شدند. روایی و پایایی پرسشنامه از طریق آزمون ها مورد تایید قرار گرفت. نتایج نشان داد فردزدایی تیم حسابرسی با رفتارهای تهدید کننده کیفیت حسابرسی رابطه مثبت و معناداری دارد. همچنین نتایج نشان داد نابرابری جنسیتی با رفتارهای تهدید کننده کیفیت حسابرسی رابطه مثبت و معناداری دارد. اما، طبق نتایج هویت اجتماعی با رفتارهای تهدید کننده کیفیت حسابرسی رابطه ای ندارد و هویت اجتماعی نمی تواند رابطه بین فردزدایی و رفتارهای تهدید کننده کیفیت حسابرسی را تعدیل کند.

audit team quality and audit quality dysfunctional behaviors: impirical evidence from iranian audit firms

background and purpose: a decrease in audit quality can lead to the loss of the reputation of audit institutions and a decrease in the demand for audit services. the quality of auditaffects the level of trust of shareholders and other users of reports and financial information of companies. audit quality-threatening behaviors are an effective factor in audit quality becausethese behaviors occur during the audit process, and improving these behaviors can increaseaudit quality. behaviors that threaten audit quality are considered unethical behaviors, and theresults show that they increase errors and documentably have a negative impact on auditopinion. audit team equity and quality attributes describe how team members treat each otherwithin a team that is equal or unequal. discrimination can stem from many different origins,including ageism, racism, or classism. and it has been consistently evident in the accountingand auditing profession. for example, ethnic minority accountants who are trained andcertified in the same country as ethnic majority accountants are more likely to facediscrimination because of their ethnic identity. issues raised in the field of audit quality haveimportant effects on users' perspective of audited information. the importance of audit qualityand the different results of past research on the relationship between the quality of the auditteam and the behaviors that threaten audit quality in different countries have made researchersconduct more research in this field, according to the issues raised in audit quality and itsimportance and the different results of previous research conducted in the field of therelationship between the quality of the audit team and the behaviors that threaten the qualityof the audit in different countries. this research aims to examine this issue among iranianaudit institutions.methodology: in terms of the purpose of this research, it is applied research. in terms of itsnature and implementation method, it is a survey and descriptive-correlation research. thisresearch used library and field methods to collect information and data. in the first step,theoretical foundations were collected from numerous articles obtained from the internet andpersian and english specialized books and magazines. then, standard questionnaires wereused to collect the required data. the statistical population of this research is all auditorsworking in audit institutions and audit organizations in iran. the number of statistical samples based on cochran's formula with an unknown population was 350. 110 completed questionnaires were analyzed after the distribution of questionnaires. the analysis of the results of this research was done using statistical software at two descriptive and inferential levels, and path analysis regression with smartpls software was used to investigate the relationships between variables.