Document Type : Research Paper
Author
Assistant Professor, Department of Accounting, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
Abstract
Subject and Purpose: Fraud risk assessment requires the development and implementation of unique skills and methods based on which evidence of fraud can be discovered. Therefore, fraud risk assessment is a function of the auditor's performance that is affected by auditors' cognitive learning strategies. In this study, the effect of cognitive learning strategies of auditors of the Court of Audit of Iran on the fraud risk assessment has been investigated.
Research Method: The descriptive -Survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 411 auditors of the Court of Audit who were selected by simple random sampling.
Research Findings: The results show that the cognitive learning strategies of the auditors of the Court of Auditors affect fraud risk assessment Therefore, innovator and adaptor cognitive learning strategies have the greatest impact on the variable of fraud risk assessment, respectively.
Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their cognitive learning strategies, thus improving the quality of auditing by improving the risk assessment of fraud. Therefore, the results of this study can incorporate the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in governmental auditing.
Keywords
امج‍‍دی، اکبر؛ گرکز، منصور؛ بخارائیان خراسانی، مریم؛ معطوفی، علیرضا. (1399). تأثیر تخصص حسابرسان دیوان محاسبات با نقش میانجی کیفیت حسابرسی عملکرد. فصلنامه دانش حسابرسی، 20 (80): 315-332.
بنیمهد، بهمن؛ نج‍‍‍اتی، ام‍‍‍یر. (1395). رابطه بین فره‍ن‍‍‍گ سازمانی و تع‍هد کاری حسابرسان. فصلنامه پژوهشهای حسابداری مالی و حسابرسی، 8 (30): 119-138.
جاوی‍دی، کاظم؛ روی‍ایی، رم‍‍ضانعلی؛ طالبنیا، قدرتاله؛ بنیمهد، بهمن. (1398). بررسی تأثیر فاصله روانشناختی بر قضاوت و تص‍میمگیری در حسابداری. فصلنامه حسابداری مدیریت، 12 (40): 81-95.
حاج‍‍‍یپور، بهمن؛ ناجی، ماجد. (1390). گونهشناسی شکلگیری استراتژی در سازمانهای دولتی فعال در عرصه اقتصادی جمهوری اسلامی ایران. فصلنامه اندیشه مدیریت راهبردی، 5 (1): 99-124.
خواس‍‍‍تار، حمزه. (1393). طراحی مدل خطمشیگذاری برای تامین امنیت فضای تبادل اطلاعات. رساله دکتری، دانشکده مدیریت دانشگاه تهران.
دانشفرد، کرم اله؛ فقیهی، ابوالحسن؛ رادمنش، ناهید. (1397). پیشرانهای رفتاری و اخلاقی پایبندی مدیران به قوانین عدالت سازمانی: بررسی نقش محوری انگیزهها و اختیارات مدیران. فصلنامه پژوهشهای اخلاقی، 9 (1): 106- 79.
رحیمیان، نظامالدین. (1390). کش‍‍‍ف تقلب، فصلنامه حس‍ابدار رسمی، 13: 91-82.
سعیدی گراغانی، مسلم؛ ناصری، احمد. (1396). تأثیر تیپ شخصیتی بر قضاوت حرفهای حسابرس در تخصیص بودجه زمانی به حسابهای حاوی برآورد. دو فصلنامه حسابداری ارزشی و رفتاری، دانشگاه خوارزمی، 2 (3): 169-184.
شی‍‍خبیگلو، ناهید؛ دانشفرد، کرم اله؛ طلوعی اشلقی، عباس. (1397). آسیب شناسی نظام اختیار بروکراتهای سطح خیابان در توسعه اجتماعی بخش عمومی. فصلنامه مطالعات توسعه اجتماعی ایران، 10 (4): 109-122.
صفرزاده، محمد حسین؛ سجادی، سید حسین؛ شعبانی، محیا. (1399). تأثیر تیپ شخصیتی بر کیفیت حسابرسی. دو فصلنامه حسابداری دولتی، 2 (12): 151-168.
عرب م‍‍ازار، علی اکبر؛ صمدی لرگانی، محمود؛ ایمنی، محسن. (1393). الماس تقلب و مسئولیت مدیران و حسابرسان در قبال پیشگیری از تقلب. مطالعات حسابداری و حسابرسی، 3 (12): 1-15.
کاشانیپور، محمد؛ رحیمیان، نظامالدین؛ رحمتی، محمد حسین؛ محمدی، منصور. (1399). تدوین مدل جو اخلاقی دیوان محاسبات کشور. دو فصلنامه حسابداری دولتی، 2 (12): 31-46.
ک‍‍وارویی، رعنا؛ مومنی، عصمت؛ حاجی زینالعابدینی، محسن. (1394). بررسی رابطه استراتژیهای یادگیری و فرایادگیری با رفتار اطلاعجویی. فصلنامه مطالعات دانششن‍‍اسی، 2 (5): 59-78.
نعمتیکشتلی، رضا؛ حمیدیان، محسن؛ جعفری، سیده محبوبه؛ صراف، مریم. (1399). تأثیر سبکهای شناختی حسابرسان بر ارزیابی ریسک تقلب (آزمون نظریه انرژیک گریگورک). دو فصلنامه حسابداری ارزشی و رفتاری، دانشگاه خوارزمی، 5 (9): 33-1.
نعمتیکشتلی، رضا؛ حمیدیان، محسن؛ جعفری، سیده محبوبه؛ صراف، مریم. (1399). تأثیر سبکهای شناختی حسابرسان بر ارزیابی ریسک تقلب (آزمون نظریه یادگیری تجربی کلب). فصلنامه دانش حسابداری و حسابرسی مدیریت، 9 (34): 275-253.
ه‍‍وم‍ن، ح‍ی‍در علی. (1395). مدلیابی م‍‍‍ع‍ادلات ساخ‍‍‍‍تاری با کاربرد نرم افزار لی‍زرل (با اصلاحات). چاپ هفتم، تهران: انتشارات سمت.
Ademola, L. S., Ayoib, B. C. A., and O. J. M. Popoola. (2017). The Forensic Accountants Skills and Ethics on Fraud Prevention in the Nigerian Public Sector. Academic Journal of Economic Studies, 3 (4): 77-85.
Amjadi, A., Gerks, M., Bukharaian Khorasani, M., and A. Matoofi. (2020). The effect of the expertise of auditors of the Court of Audit with the mediating role of quality audit performance. Journal of Auditing Knowledge, 20 (80): 315-332. (in Persian)
Arab Mazar, A. A., Samadi Lorgani, M., and M. Imeni. (2013). Diamond Fraud and the Responsibility of Managers and Auditors for Fraud Prevention. Accounting and Auditing Studies, 3 (12): 1-15. (in Persian)
Brasel, K. R., Hatfield, R. C., Nickell, E. B., and L. M. Parsons. (2019). The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors Skeptical Judgments and Actions. Accounting Horizons, 33 (1): 1-15.
Banimahd, B., and A. Najati. (2016). The relationship between organizational culture and auditors' commitment. Journal of Financial Accounting and Auditing Research, 8 (30): 119-138. (in Persian)
Chen, M. H., Chang, Y. Y., and Y. H. Lo. (2015). Creativity cognitive style, conflict, and career success for creative entrepreneurs. Journal of Business Research, 68 (4): 906-910.
Chin, w. w. (1998). Issues and opinion on structural equation modeling. MIS Quarterly, 22 (1): vii-xvi.
Chung, J., Cohen, J., and G. S. Monroe. (2008). The effect of moods on auditors’ inventory valuation decisions. Auditing: A Journal of Practice & Theory, 27 (2): 137–159.
Duff, A. (2004). The Role of Cognitive Learning Styles in Accounting Education: Developing Learning Competencies. Journal of Accounting Education, 22 (1): 29-52.
Dembo, M. H. (2002). Applying Educational Psychology. (5thed), New York: Longman.
Daneshfard, K., Faqihi, A. H., and N. Radmanesh. (2018). Behavioral and ethical drivers of managers 'adherence to organizational justice laws: examining the pivotal role of managers' motivations and powers. Journal of Ethical Research, 9 (1): 79- 106. (in Persian)
Elizabeth, A. P., and J. R. Robert. (2005). fraud risk assessments and auditors' professional skepticism. Managerial Auditing Journal, 20 (3): 321 -330.
Fuller, L. R., and S. E. Kaplan. (2004). A note about the effect of auditor cognitive style on task performance. Behavioral Research in Accounting, 16: 131-143.
Glover, S. M., and D. F. Prawitt. (2014). Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum. Current Issues in Auditing, 2 (8):1-16.
Hassan, O., and G. Giorgioni. (2019). The impact of corruption on analyst coverage. Managerial Auditing Journal, 34 (3): 305-323.
Hajipour, B., and M. Naji. (2011). Typology of strategy formation in government organizations active in the economic field of the Islamic Republic of Iran. Journal of Strategic Management Thought, 5 (1): 99-124. (in Persian)
Hooman, H. A. (2015). Modeling structural equations using LISREL software (with modifications). Seventh Edition, Tehran: Samat Publications. (in Persian)
Javidi, K., Royaei, R. A., Talebnia, G., and B. BaniMahd. (2019). Investigating the Effect of Psychological Distance on Judgment and Decision Making in Accounting. Management Accounting Quarterly, 12 (40): 81-95. (in Persian)
Knapp, C. A., and M. C. Knapp. (2001). The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting. Organizations, and Society, 26 (1): 25-37.
Kashanipour, M., Rahimian N., Rahmati, M. H., and M. Mohammadi. (2020). Compilation of the ethical model of the Court of Audit. Journal of Public Accounting, 2 (12): 31-46. (in Persian)
Kovarui, R. Momeni, I., and M. Hajizinolabedini. (2015). Investigating the relationship between learning and extracurricular strategies and information seeking behavior. Journal of Epistemological Studies, 2 (5): 59-78. (in Persian)
Kirton, M. J. (1999). Kirton Adaption-Innovation Inventory manual (3rd ed.). Berkhamsted, UK: Occupational Research Centre.
Khastar, H. (2013). Designing a policy model to ensure the security of information exchange space. Ph.D. Thesis, Faculty of Management, the University of Tehran. (in Persian)
Lefrancois, G. R. (1997). Psychology for Teaching. Wadsworth, International Edition.
Margunayasa, I. G., Dantes, N., Marhaeni, A., and I. W. Suastra. (2019). The Effect of Guided Inquiry Learning and Cognitive Style on Science Learning Achievement. International Journal of Instruction, 12 (1): 737-750.
Nemati Koshteli, R., Hamidian, M., Jafari, S., and M. Srraf. (2020). The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (Test of Gregorc's Energy Theory). Journal of Value and Behavioral Accounting, Kharazmi University, 5 (9): 1-33. (in Persian)
Nemati Koshteli, R., Hamidian, M., Jafari, S., and M. Srraf. (2020). The effect of auditors' cognitive styles on fraud risk assessment (Test of Kolb Experimental Learning Theory). Journal of Management Accounting and Auditing Knowledge, 9 (34): 253-275. (in Persian)
Ott, R. L., Mann, M. H., and C. T. Moores. (1990). An empirical investigation into the interactive effects of student personality traits and method of instruction (Lecture or CAI) on student performance in elementary accounting. Journal of Accounting Education, 8 (1): 17-35.
Pincus, K. V. (1990). Auditor individual differences and fairness of presentation judgments auditing. A Journal of practice & Theory, 9 (3): 150-166.
Raslan, I., Hegazy, M., and M, K. Eldawla. (2017). Quality Control Elements and Auditor Fraud Risk Assessment: An Experimental Study. Journal of Accounting and Finance, 16 (2): 157-178.
Rayner, S., and R. Riding. (1997). Towards a Categorization of Cognitive Styles and Learning Styles. Educational Psychology, 17 (2): 5-27.
Reurink, A. (2018). Financial fraud: A literature review. Journal of Economic Surveys, 32 (5): 1292-1325.
Rezaee, Z., and R. Riely. (2009). Financial Statement Fraud, Prevention, and Detection,2nd Edition, ISBN: 978-0-470-45570-8, Chapter 3: 44-68.
Rahimian, N. (2011). Discovery of Fraud, Journal of Official Accountant, 13: 82-91. (in Persian)
Sharp, J. E. (2001). Teaching teamwork communication with kolb learning style theory. Pages F2C-1-2vol.2, www.learninge styles.com.
SaeediGaraghani, M., and A. Naseri. (2016). The effect of personality type on the auditor's professional judgment in allocating time budget to accounts containing estimates. Journal of Value and Behavioral Accounting, Kharazmi University, 2 (3): 169-184. (in Persian)
Sheikh Khobiglou, N., Daneshfard, K., and A. Toloui Ashlaghi. (2018). Pathology of street-level bureaucrats in the social development of the public sector. Journal of Iranian Social Development Studies, 10 (4): 109-122. (in Persian)
Safarzadeh, M. H., Sajjadi, S. H., and M. Shabani (2020). The effect of personality type on audit quality. Journal of Public Accounting, 2 (12): 151-168. (in Persian)
Samuel, N. N., Samuel, N. K., and W. K. Peter. (2020). Risk Assessment and Fraud Prevention in Banking Sector. The Journal of Social Sciences Research, 6 (1): 13-20.
Saha, S., and R. R. K. Sharma. (2019). The impact of personality and cognitive style of managers on their work types. Journal of Management Development, 38 (1): 58-71.
Tang, S., Huang, S., Zhu, J., Huang, R., Tang, Z., and J. Hu. (2019). Financial self-efficacy and disposition effect in investors: The mediating role of versatile cognitive style, https://doi.org/10.3389/fpsyg.2018.02705, page 6.
Urmetzer, S., Lask, J., Vargas-Carpintero, R., and A. Pyka. (2020). Learning to change: Transformative knowledge for building a sustainable bioeconomy. Ecological Economics, 167 (1): 106-135.
Wallace, W. A. (1995). Auditing, (3rd ed.), Cincinnati, Ohio: South-Western College Publishing, An International Thomson Publishing Company.
Wang, T. (2018). Social identity dimensions and consumer behavior in social media. Asia Pacific Management Review, 22 (1): 45- 51.
Wells, J. T. (2005). Accountants need help fighting the war on frau, ACFE Association of Certified Fraud Examiners, ACFE founder urges anti-fraud education.
Weinstein, C. E., and L. M. Hume. (1998). study strategies for lifelong learning (Psychology in the Classroom). (1st Edition), Washington D.C: American psychology Association.
Zydney, J. M., Warner, Z., and L. Angelone. (2020). Learning through experience: Using design-based research to redesign protocols for blended synchronous learning environments. Computers & Education, 143 (1): 103- 125.
)