طراحی مدل ساختاری عوامل موثر بر رفتارهای مخرب و ناکارآمد سازمانی حسابرسان

هدف از انجام این پژوهش، طراحی مدل ساختاری عوامل موثر بر رفتارهای مخرب و ناکارآمد سازمانی حسابرسان بود. روش پژوهش به‌صورت کیفی و کمی بود. اطلاعات پژوهش با مصاحبه جمع‌آوری شد. جامعۀ آماری پژوهش را خبرگان، استادان و متخصصان حوزۀ حسابرسان و تشکیل دادند که تعداد مصاحبه‌شوندگان حدود 16 نفر می‌باشد. از روش نمونه‌گیری در دسترس ساده استفاده شد. داده‌های اولیه به شیوۀ مصاحبه گردآوری شدند. لذا شاخص‌های به‌دست‌آمده در قالب پرسش‌نامه طراحی شد و بین جامعۀ آماری دوم یعنی فعالان و شاغلان حوزۀ حسابرسان که در دسترس بودند با توجه به فرمول دوم کوکران تعداد 385 پرسش‌نامه تکمیل شده و جمع‌آوری گردید و داده‌های به‌دست‌آمده در بخش کمی پژوهش مورد تجزیه‌وتحلیل قرار گرفتند در ادامه براساس شاخص‌ها، مولفه‌ها، مفاهیم و مقوله‌های مدل پیشنهادی، پرسش‌نامه‌ای 100 سوالی تدوین گردید و بر مبنای داده‌های گردآوری شده روابط مدل پیشنهادی ارائه شده مورد بررسی قرار گرفته است. شایان ذکر است روابط بین متغیرهای تحقیق نیز بدین شرح است که شرایط علی 41% بر مقولۀ محوری اثرگذار بوده و مقولۀ محوری نیز خود به اندازۀ 39% بر راهبردها تاثیر دارد. همچنین ضریب مسیر عوامل راهبردها بر پیامدها برابر با 0.44 بوده است. مسیر عوامل مداخله‌گر بر پیامدها نیز برابر با 31% بوده است و ضریب مسیر شرایط بستر بر پیامدها به‌طور کلی برابر با 34% بوده است که در نهایت نتایج نشان از معناداری روابط و اجزای مدل ارائه‌شده داشت. دستاورد و ارزش افزودۀ تحقیق حاضر این است که می‌تواند باعث شود تا رفتارهای مخرب و ناکارآمد سازمانی حسابرسان شناسایی و با کاهش رفتارهایی که متوجه آن هاست، کیفیت گزارش‌های حسابرسی و سلامت آن‌ها را افزایش داد.

designing a structural model of factors affecting destructive and ineffective organizational behaviors of auditors and audit institutions

background and purpose: destructive and ineffective behaviors within audit organizationssignificantly jeopardize the performance and reputation of audit firms, as well as publicconfidence in the auditing process. these behaviors encompass a broad spectrum ofmisconduct, including non-compliance with professional standards, fraudulent activities,document forgery, disregard for ethical principles, abuse of authority, violation of laws andregulations, and creating a toxic or inappropriate workplace culture. the ramifications aresevere, extending beyond financial penalties and legal expenses to include reputationaldamage, erosion of trust among clients and investors, and, in extreme cases, criminalprosecution. addressing this issue requires a comprehensive examination of its underlyingdrivers, such as excessive work pressures, toxic organizational culture, and inadequateoversight mechanisms. this study aimed to develop a structural model that identifies andanalyzes the factors contributing to destructive and ineffective organizational behaviorsamong auditors and audit institutions. the research employed a mixed-methods approach,integrating both qualitative and quantitative methodologies.methodology: research data were collected through interviews with a statistical populationof experts, academics, and professionals in auditing and audit institutions. sixteen individualsparticipated in the interviews, selected using a simple non-random sampling method. thequalitative findings were used to design a questionnaire, which was subsequently distributedto a secondary statistical population comprising professionals and practitioners in auditingand audit institutions. a total of 385 completed questionnaires were collected based oncochran's second formula for sample size determination. the quantitative analysis used theindicators, components, concepts, and categories derived from the proposed structural model.findings: the relationships between the research variables are summarized as follows: causalconditions exert a 41% influence on the central category, while the central category impacts strategies by 39%. the path coefficient of the strategy factors on outcomes was calculated as 0.44. similarly, the path coefficient of intervening factors on outcomes was 31%, and the background conditions influenced outcomes with a path coefficient of 34%. these findings highlight the significance of the relationships and components within the proposed model. the work-related stress tolerance category emerged as the central category. according to the model, the highest path coefficient within the central category was associated with flexibility, indicating its critical importance among the central factors. this finding highlights the need to emphasize and prioritize the flexibility components in the proposed framework. among the other categories, personal characteristics and emotions and mental health of auditors are causal conditions. within the proposed model, the highest path coefficient among the causal categories is attributed to personal characteristics. this indicates that personal characteristics are critical to auditors' destructive and ineffective organizational behaviors. consequently, this category holds greater importance and requires prioritization and emphasis in addressing the root causes of such behaviors. among the other categories, skills, demographic factors, and auditor knowledge are identified as strategies. within the strategic factors, the category of auditor knowledge demonstrated the highest impact factor. this finding suggests that prioritizing and enhancing auditor knowledge can significantly mitigate destructive behaviors among auditors in the long term. the six categories of family, auditor extroversion, legal factors, environmental factors, culture, and political environment are classified as contextual factors, with political