بررسی تاثیر تعارض نقش و ابهام نقش بر سکوت حسابرسان داخلی با در نظر گرفتن متغیر میانجی تعهد استقلال

هدف پژوهش حاضر بررسی تاثیر تعارض نقش و ابهام نقش بر سکوت حسابرسان داخلی با در نظر گرفتن متغیر میانجی تعهد استقلال است. جامعه آماری این پژوهش را حسابرسان داخلی عضو انجمن حسابرسان داخلی ایران شاغل در واحدهای حسابرسی داخلی شرکت‌ها و یا حسابرسان مستقل شاغل در موسسات حسابرسی که دارای تجربه کار در حرفه حسابرسی داخلی یا ارائه خدمات برون‌سپاری حسابرسی داخلی بودند تشکیل می‌دهند. داده‌های مورد نیاز با استفاده از روش نمونه‌گیری در دسترس و از طریق پرسشنامه استاندارد از 212 نفر از حسابرسان در سال 1400 جمع‌آوری شده است. در این پژوهش از مدل‌سازی معادلات ساختاری به روش کمترین مربعات جزئی و از نرم‌افزار smartpls برای تجزیه و تحلیل داده‌‌ها استفاده گردیده است. نتایج حاصل از آزمون فرضیه‌ها حاکی از آن بود که سازه‌های تعهد استقلال و تعارض نقش، تاثیر منفی و معناداری بر سکوت حسابرسان داخلی دارند. افزون بر این، سازه‌های تعارض نقش و ابهام نقش دارای تاثیر منفی و معناداری بر تعهد استقلال هستند. همچنین سازه تعهد استقلال در رابطه علّی بین تعارض نقش و ابهام نقش با سکوت حسابرس داخلی نقش میانجی را ایفا می‌کند. نتایج این پژوهش بیانگر این است که توجه به کاهش ابهام نقش و تعارض نقش حسابرسان داخلی از سوی کمیته تدوین استانداردهای حسابرسی داخلی و هیات مدیره شرکت‌ها می‌تواند منجر به افزایش کیفیت حسابرسی شود.

examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment

1- introductiontoday, one of the challenges facing the internal audit profession is the existence of role conflict and role ambiguity. role conflict occurs when the internal auditor is faced with conflicting job demands, such that compliance with one set of pressures makes compliance with another set difficult or impossible (larson, 2004). role ambiguity also refers to internal auditors’ perception of uncertainty about different aspects of their job. role theory assumes that role conflict and role ambiguity have a negative effect on performance. previous research has also provided evidence of the negative consequences of role conflict and role ambiguity for the auditor and the organization. for example, ahmad and taylor (2009) concluded that role conflict and role ambiguity have a negative relationship with internal auditors’ commitment to independence. kadous et al. (2019) also found that ambiguity surrounding an audit issue increases auditors’ tendency to remain silent. based on this, in this research, the silence of internal auditors is considered as one of the consequences of role conflict and role ambiguity. according to the assumptions of the role theory as well as the evidence provided by previous research, role conflict and role ambiguity can be mentioned as an effective factor in creating the phenomenon of internal auditors’ silence.accordingly, the aim of the present study is to investigate the effect of role conflict and role ambiguity on the silence of internal auditors, considering the role of independence commitment as a mediating variable. 2- research hypothesesin this research, based on the theoretical foundations and previous research, the following hypotheses are presented:h1: the independence commitment has a negative and significant effect on the silence of internal auditors.h2: role conflict has a negative and significant effect on the independence commitment of internal auditors.h3: role ambiguity has a negative and significant effect on the independence commitment of internal auditors.h4: role conflict has a positive and significant effect on the silence of internal auditors.h5: role ambiguity has a positive and significant effect on the silence of internal auditors.h6: role conflict has a significant effect on the internal auditors’ silence through the influence on independence commitment.h7: role ambiguity has a significant effect on the internal auditors’ silence through the influence on independence commitment. 3- methodsa structured questionnaire was used to gather the data for this study. the statistical population of this research consists of internal auditors who are members of the iranian internal auditors association working in the internal audit units of companies or independent auditors working in audit firms who have experience in the profession of internal audit or providing internal audit outsourcing services. the required data has been collected from 212 auditors in the year 1400 using the available sampling method and we used a quantitative survey-based method.the questionnaire contained two sections. section a consisted of questions to gain demographic information about the respondents, such as gender, age, work experience, organizational position, and education level. section b contained questions related to internal auditor silence, independence commitment, role conflict, and role ambiguity. in order to measure the construct of the internal auditor silence we used the employee silence questionnaire of knoll van dick (2013), which considers silence as a four-dimensional phenomenon including the dimensions of quiescent silence, acquiescent silence, prosocial silence, and opportunistic silence. independence commitment was measured by four items that were adapted from mansor et al. (2020). finally, the constructs of role conflict and role ambiguity were measured using the questionnaire adopted from ahmad and taylor (2009), which has 21 items and 8 items, respectively. in this research we used the partial least squares structural equation modeling analysis using smartpls 3 to examine the proposed hypotheses and to analyze the research model.   4- resultsthis study evaluated the structural model by examining the significance of path coefficients, coefficient of determination ( ), and variance inflation factor (vif). it was found that h1 was supported, indicating that independence commitment maintains a negative and significant effect on the internal auditor silence ( = -0.301, t= 6.223, p-value< 0.05). role conflict also has a significant negative influence on independence commitment ( = -0.216, t= 2.596, p-value< 0.05), thus h2 was supported. the results revealed that role ambiguity has a significant negative effect on the independence commitment of internal auditors ( = -0.334, t= 5.200, p-value< 0.05), indicating support for h3. as for h4, in which it was hypothesized that role conflict would have a positive influence on the internal auditor silence, the results showed a significant and positive relationship ( = 0.725, t= 17.130, p-value< 0.05). therefore, h4 was supported. in regard to h5, in which it was hypothesized that role ambiguity would positively influence internal auditor silence, the results did not support this relationship ( = 0.060, t= 0.984, p-value> 0.05).also, this study examined the mediating effects of independence commitment on the relationships between role conflict and internal auditor silence. the findings reveal that there is an indirect mediation (partial mediation) effect of independence commitment on the relationship between role conflict ( = -0.065, t= 2.313, p-value< 0.05) and internal auditor silence. therefore, h6 was supported. the results of testing the seventh hypothesis indicate that constructs of role ambiguity ( = -0.101, t= 3.761, p-value< 0.05), due to independence commitment, have a significant effect on internal auditor silence (full mediation). thus, h7 was supported. 5- discussion and conclusionthe aim of the present study was to investigate the effect of role conflict and role ambiguity on internal auditor silence by considering the mediating variable role of independence commitment. to achieve this goal, seven hypotheses were proposed. the findings of the research show that the more internal auditors consider auditor independence as a key feature of the profession, the less likely they are to remain silent. in addition, the greater the inconsistency between the set of expected behaviors perceived by the internal auditor and the behaviors perceived by the role delegate, and the more ambiguous the internal auditor’s work objectives or unclear work procedures or confusing expectations, the less the independence commitment of internal auditors.