مطالعه رابطه تیپ شخصیتی، تجربه و جنسیت با توانایی کشف تقلب حسابرس (نقش میانجی شک و تردید حرفه‌ای)

بررسی‌های صورت گرفته در سال‌های اخیر نشان داده است که در بین روش‌های کشف تقلب، حسابرسی خارجی جایگاه پایینی را به خود اختصاص داده است؛ در نتیجه بررسی اینکه چه عواملی می‌توانند عملکرد حسابرسان را به منظور کشف تقلب بهبود بخشند، بسیار مهم است. از این رو، هدف این مقاله مطالعه اثر تیپ شخصیتی، تجربه(کنترل‌رفتاری‌درک‌شده)، جنسیت و همچنین نقش میانجی تردید حرفه‌ای(نگرش‌نسبت‌به‌رفتار) بر توانایی کشف تقلب حسابرسان خارجی بر اساس تئوری‌رفتار‌برنامه‌ریزی‌شده می‌باشد. پژوهش حاضر از نوع کاربردی است. داده‌های پژوهش با کمک پرسش‌نامه گرد‌آوری شده است. نمونه آماری شامل 159 نفر از حسابرسان بخش خصوصی و عمومی، روش نمونه‌گیری خوشه‌ای تصادفی و زمان انجام پژوهش 1399می‌باشد. به منظور تحلیل داده‌های پژوهش از مدلیابی معادلات ساختاری مبتنی بر حداقل مربعات جزئی و نرم افزار پی‌ال‌اس استفاده گردیده است. نتایج پژوهش نشان می‌دهد که تیپ شخصیتی شهودی منطقی و حسی منطقی در مقایسه با سایر تیپ‌های شخصیتی و تجربه می‌توانند به طور مستقیم و همچنین غیرمستقیم(از طریق متغیر میانجی تردیدحرفه‌ای)، اثر مثبت بر توانایی کشف تقلب داشته باشند. اما جنسیت، رابطه معنی داری با توانایی کشف تقلب ندارد.

The study of the relationship between Personality Types, Experience, Gender, and external Auditors’ Fraud Detection Capability (The mediating effects of Professional Skepticism)

1 IntroductionConcerns about fraud is increasing. In 2018 Association of Certified Fraud Examiners reports’ show that 5 percent of annual income of entities lost because of fraud, usually. Results of Association of Certified Fraud Examiners inspecting showed that informing is the first place of fraud detecting procedures (pointed to the fraud detecting ways which is conducted by informers through hot lines) while independent auditing was the eighth. Developed countries statistics indicate that about 7 percent of their GDI is plundered by fraudsters. Also, fraud statistics in countries like Iran indicate that 15 percent of GDI is plundered by fraudsters. Random detecting is the most common method in Iran which make more concerns and this is the evidence which show that other detecting and preventing methods inefficiency, so that the factors examining which influence on external auditors’ performance is important.Young (1933) claimed human behavior can be associated to differences in personality types. Examining personality traits effect on independent auditors detecting ability is this research importance and it is considered as a behavior in auditing context. Studies have shown that according to MayersBriggs index, auditors belong to sensingthinking and intuitivethinking types have higher ability in fraud detecting. Experience causes increases in auditor ability of data processing and developing solution suggesting in some cases. Besides, experience cause to develop a basis for auditors’ judges which leads to method of decision making and interpreting based on data. Professional skepticism as an important influencing on audit quality and auditors’ decision making and its role in providing assurance for capital market and information presenting is became more important than ever; so that is considered as a principle of audit standards. Professional skepticism is important to external and internal auditors. If more professional skepticism gets involved by auditors, variation recognition in auditing process will be improved, definitely. Thus professional skepticism in auditing is vital.Behavioral theory is used in this research is theory of planned behavior. Theory of planned behavior developed by Ajzen (1985). This theory as one of the best theories in behavioral science has been utilized in many researches to behavior description and determining the most influencing factors on behavior. The goal of this research is to describe auditors’ behavior differences according to theory of planned behavior; according to this theory, behaviors are immediately determined by behavioral intentions and under certain circumstances, perceived behavioral control. Behavioral intentions are determined by a combination of three factors: attitudes toward the behavior, subjective norms, and perceived behavioral control. Fraud detecting is a behavior which is probably conducted at the ideal level of attitude toward fraud detecting and is defined as professional skepticism in this research. Perceived behavioral control is defined as the understanding of easiness or difficulties in fraud detecting which is derived from experience. Research findings help to literature development of behavior area of auditing and related theories, and also can provide useful information to improve performance quality for certified auditor community and audit firms. Hypotheses The purpose of this research is to study the effect of Personality Types, Experience, Gender and Professional skepticism (mediator variable) on external auditors’ performance fraud detecting, the research hypotheses were stated as follows:Hypothesis 1: External auditors of SensingThinking personality type have higher capability of fraud detection in comparison with external auditors of IntuitiveThinking personality types.Hypothesis 2: Experience has positive effect on fraud detection capability.Hypothesis 3: Female auditors have higher capability of fraud detection in comparison with male auditors.Hypothesis 4: Professional skepticism mediates the relation of external auditors’ personality types and capability of fraud detection.Hypothesis 5: Professional skepticism mediates the relation of external auditors’ experience and capability of fraud detection.Hypothesis 6: Professional skepticism mediates the relation of external auditors’ gender and capability of fraud detection. 3 MethodThis research is categorized as behavioral study. The goal of research is applicable; the nature and method is correlation descriptive survey. Also it is a field study research which theoretical collecting is archival and inductive. The most common method of data collecting of a survey research is questionnaire utilizing. Using questionnaire needed data is collected and entered to Microsoft Excel software research variables got extracted; afterwards final analysis is conducted by smart PLS. According to structural model finding of PLS, measuring paradigms fitness (reliability, convergent validity and divergent validity), structural paradigm fitness (Z, R2 and Q2) and general paradigm fitness (GOF) were examined; then research hypotheses were tested (Factor loading, Z coefficient significance and standardized path coefficient). Sobel test is conducted to mediator variable examination. 4 ResultsThe results show that ST (SensingThinking) and NT (IntuitiveThinking) personality types of auditors in comparison with the other types have direct and indirect (through mediator variable of professional skepticism) positive effect on fraud detection capability. Moreover, there is no significant relationship between gender and fraud detection Capability. 5Discussion and ConclusionAs matter of fact, results indicate that how personality traits effect on individual special behaviors and play an important role on individual choice of acting; thus the need of individual personality traits evaluating and assessing must be considered in audit process. Also results show that auditors higher experienced lead to higher level of professional skepticism and fraud detecting ability. This show that experience is associated to auditors’ interest for data tracking about fraud signals and professional skepticism level applied through auditing. Gender examining do not show a positive significant effect on fraud detecting ability and male female auditors have the same fraud detecting ability and professional skepticism. At the end results show that professional skepticism mediate experience and personality traits effect on fraud detecting ability; in other word the more doubt and professional skepticism applied in auditing the more interest of data finding about fraud signal will be resulted and higher fraud detecting ability will be achieved.