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مدلسازی تورشهای رفتاری شرکای مؤسسات حسابرسی | ||
| حسابداری دولتی | ||
| مقاله 10، دوره 10، شماره 2 - شماره پیاپی 20، مرداد 1403، صفحه 157-176 اصل مقاله (554.24 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2024.70497.1710 | ||
| نویسندگان | ||
| محمد گلستانی راد1؛ مجتبی ملکی چوبری* 2؛ سینا خردیار3 | ||
| 1دانشجوی دکترا، گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران | ||
| 2استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران | ||
| 3دانشیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران | ||
| چکیده | ||
| موضوع و هدف مقاله: تورشهای رفتاری یکی از انحرافات رفتاری در بین شرکای مؤسسات حسابرسی است و به عنوان یک عنصر مهم در بازارهای مالی به شمار میرود. این عامل گاهی باعث به وجود آمدن تلاطم در شرایطی که اطلاعات در آن پخش میشود، میگردد. لذا هدف کلی این تحقیق مدلسازی تورشهای رفتاری شرکای مؤسسات حسابرسی میباشد. روش پژوهش: این تحقیق از لحاظ هدف از نوع تحقیقات کاربردی از منظر نوع دادهها کیفی میباشد. مشارکت کنندگان این تحقیق رؤسای مؤسسات حسابرسی شهر تهران میباشند که به روش گلولهبرفی تا حد اشباع نظری انتخاب و مورد مطالعه قرار گرفتند. یافتههای پژوهش: تجزیهوتحلیل دادهها در سه مرحله کدگذاری باز، کدگذاری محوری و کدگذاری انتخابی با استفاده از نرمافزار MAXQDA صورت پذیرفته است. پس از تجزیه و تحلیل دقیق مصاحبهها، یافتههای پژوهش منجر به شناسایی 74 مفهوم استخراجی از 12 مقوله اصلی شد. نتیجهگیری، اصالت و افزوده آن به دانش: مدل پارادمی تحقیق در شرایط علّی شامل 1-عوامل فردی، 2-عوامل محیطی؛ مقولههای در بخش پدیده محوری شامل 1- عوامل مدیریتی، 2- عوامل ارتباطی؛ مقولههای در بخش شرایط زمینهای شامل 1- عوامل سازمانی، 2- عوامل فردی؛ مقولههای در بخش شرایط مداخلهگر شامل 1- عوامل سازمانی، 2- عوامل محیطی؛ مقولههای در بخش راهبردها شامل 1- درونسازمانی، 2- برونسازمانی و انتظار میرود با اجرای این راهبردها پیامدهایی چون پیامدهای رفتاری و ضد اثربخشی در مؤسسات حسابرسی متصور گردد. | ||
| کلیدواژهها | ||
| تورشهای رفتاری؛ شرکای مؤسسات حسابرسی؛ رویکرد دادهبنیاد | ||
| عنوان مقاله [English] | ||
| Modeling The Behavioral Patterns Of Auditing Institutions Partners | ||
| نویسندگان [English] | ||
| Mohammad Golestani rad1؛ Mojtaba Maleki choobari2؛ Sina Kheradyar3 | ||
| 1ph.D student, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran | ||
| 2Assistant Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran | ||
| 3Associate Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran | ||
| چکیده [English] | ||
| Subject and Purpose of the Article: Behavioral distortions are one of the behavioral deviations among the partners of audit institutions and are considered as an important element in financial markets. Research Method: This research is applied and exploratory research in terms of purpose, and basic research in terms of results and qualitative data in terms of data type. The participants of this research are the heads of auditing institutions in Tehran, Research Findings: Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After the detailed analysis of the interviews, the research findings led to the identification of 74 extracted concepts from 12 main categories. Based on the six dimensions of the paradigmatic model categories, then the categories were placed based on the six dimensions of the paradigmatic model categories (causal conditions, Conclusion, Originality and its Contribution to the Knowledge: The paradigm model of research in causal conditions includes 1- individual factors, 2- environmental factors; The categories in the central phenomenon section include 1- managerial factors, 2- communication factors; The categories in the contextual conditions section include 1- organizational factors, 2- individual factors; The categories in the intervening conditions section include 1- organizational factors, 2- environmental factors; The categories in the strategy section include 1- intra-organizational, 2- extra-organizational, and it is expected that with the implementation of these strategies, consequences such as behavioral consequences and anti-effectiveness in auditing institutions will be imagined. | ||
| کلیدواژهها [English] | ||
| Behavioral Trends, Audit Institutions Partners, Database Approach | ||
| مراجع | ||
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