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بررسی تأثیر ارتباطات مؤثر و مشارکت بر کاهش انحرافات و فساد کاری حسابرسان | ||
پژوهش های تجربی حسابداری | ||
مقاله 1، دوره 10، شماره 1 - شماره پیاپی 35، فروردین 1399، صفحه 1-21 اصل مقاله (2.15 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2019.12947.2198 | ||
نویسندگان | ||
محسن اکبری1؛ غلامرضا محفوظی* 2؛ رضوان هوشمند3؛ یعقوب ممبینی4 | ||
1دانشیار گروه مدیریت، دانشکده ادبیات و علوم انسانی، دانشگاه گیلان، ایران | ||
2استادیار گروه مدیریت، دانشکده ادبیات و علوم انسانی، دانشگاه گیلان، ایران | ||
3کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی، واحد رشت، رشت، ایران | ||
4دانشجوی دکتری مدیریت صنعتی گرایش تولید، دانشگاه تهران، تهران، ایران | ||
چکیده | ||
امروزه حرفه حسابرسی بهعنوان شغلی وابسته به اخلاق و اصول اخلاقی تلقی میشود. پدیدهای وجود دارد که حسابداران و حسابرسان عموماً تمایل به حرکت به سمت سطوح بالاتر از دیگران دارند. به نظر میرسد وجود شرایط خاصی در حرفه حسابرسی، تصور هزینههای شهرت فردی توسط حسابرسان را افزایش داده و انگیزه اقتصادی انجام فعالیتهایی را در آنها ایجاد میکند که ممکن است اثربخشی فرآیند جمعآوری و ارزیابی بیطرفانه شواهد حسابرسی را در معرض خطر قرار دهند. از همین رو پژوهش حاضر سعی بر آن دارد که تأثیر متغیرهای ارتباطات مؤثر، مشارکت و رضایت شغلی را بر روی انحرافات و فساد کاری موردبررسی قرار دهد. برای این منظور نظرات160 نفر (شامل مدیر فنی، سرپرست ارشد و سرپرست) طی فرآیند اجرای پژوهش، با استفاده از ابزار پرسشنامه مورد تجزیهوتحلیل قرار گرفتند. در پایان نتایج حاصل از تحلیل صورت گرفته با استفاده از تکنیک معادلات ساختاری و نرمافزار اسمارت پیالاس حاکی از آن بود که تأثیر رضایت شغلی بر روی فساد و مشارکت بر روی انحراف کاری مورد تأیید قرار نگرفت، سایر نتایج پژوهش نشاندهنده تأیید تأثیر متغیرها بر روی یکدیگر بوده است. | ||
کلیدواژهها | ||
ارتباطات مؤثر؛ رضایت شغلی؛ انحرافات کاری؛ فساد؛ مؤسسات حسابرسی | ||
عنوان مقاله [English] | ||
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption | ||
نویسندگان [English] | ||
Mohsen Akbari1؛ Gholamreza Mahfoozi2؛ Rezvan Houshmand3؛ Yaghoob Mombini4 | ||
1Associate professor of management, Faculty of Literature and Humanities, Gilan university, Gilan, Iran | ||
2Assistant professor of management, Faculty of Literature and Humanities, Gilan university, Gilan, Iran | ||
3Msc of accounting, Azad university, Rasht branch, Rasht, Iran | ||
4PhD Student of Industrial Management, Production Orientation, Tehran, university, Tehran, Iran | ||
چکیده [English] | ||
Today, audit is considered as an ethical profession. Accountants and auditors generally tend to overtake each other for higher levels. It seems that certain conditions in the audit profession increase individual fame costs perceived by auditors and create economic incentives for some activities that may endanger effectiveness of the impartial collecting and evaluating processes of the audit evidence. Therefore, this study examines the relation of effective communication, participation, and job satisfaction variables to work deviation and corruption. The sample consists of 160 people (including technical director, chief supervisor and supervisor). Data is collected using questionnaire and it is analyzed through structural equation and Smart PLS software. The results show that there is no relation between job satisfaction and corruption as well as between participation and work deviation. Other results of the study confirm the effect of variables on each other. | ||
کلیدواژهها [English] | ||
Effective communication, participation, job satisfaction, work deviations, corruption, audit firms | ||
مراجع | ||
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