خودشیفتگی حسابرسان : مقایسه تطبیقی میان بخش دولتی و خصوصی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری واحد علوم و تحقیقات

2 عضو هیات علمی دانشگاه آزاد اسلامی واحد کرج و استاد مدعو واحد علوم و تحقیقات تهران

3 استاد، حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی‌علوم تحقیقات، تهران، ایران

4 دانشیار، حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران

چکیده

موضوع و هدف مقاله: هدف این تحقیق آن است تا ویژگی خودشیفتگی در میان شرکای حسابرسی بخش دولتی و خصوصی حرفه حسابرسی در ایران را بررسی نماید.
روش پژوهش: پژوهش حاضر با توجه به ماهیت آن، از نوع پژوهش کاربردی می‌باشد. جامعه آماری این پژوهش شامل مدیران و شرکای حسابرسی شاغل در سازمان حسابرسی و موسسات جامعه حسابداران رسمی ایران می‌باشد. که تعداد آن‌ها در این پژوهش 379 نفر بوده است. آزمون فرضیه ها، بر اساس روش مقایسه میانگین دو نمونه مستقل با استفاده از آزمون t انجام شده است.
یافته‌های پژوهش: میانگین خودشیفتگی حسابرسان بخش دولتی بیشتر از بخش خصوصی است و خودشیفتگی حسابرسان مرد و زن بخش دولتی به ترتیب بیشتر از حسابرسان مرد و زن بخش خصوصی است.اما، سطح خودشیفتگی زنان و مردان حسابرس شاغل در بخش دولتی با هم برابر است و مردان در بخش خصوصی خودشیفتگی بیشتری در مقایسه با زنان دارند.
نتیجه گیری، اصالت و افزودن آن به دانش: نتایج این پژوهش، می‌تواند اطلاعات سودمندی را در اختیار سیاست‌گذاران حرفه حسابرسی قرار دهد و شناخت قانونگذاران حرفه حسابرسی را از تاثیر محیط بر شخصیت و قضاوت حسابرسان آگاه نماید، در نتیجه این آگاهی می‌تواند موجب تدوین دستورالعمل های جدید به منظور نظارت بر عملکرد حسابرسان گردد.
طبقه بندی موضوعی: M42

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Auditors Narcissism: Comparative comparison between public and private sector

نویسندگان [English]

  • Nashmin Lotfiju 1
  • Banimahd Bahman 2
  • Hashem Nikoomaram 3
  • Hamidreza Vakilifard 4
1 Ph.D Candidate, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Faculty of Management and Accounting, Islamic Azad University, Karaj and Visiting Professor at Islamic Azad University, Science and Research Branch,Tehran, Iran
3 3. Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
4 Associate Professor and Faculty of Management and Economic, Islamic Azad University, Science and Research Branch,Tehran, Iran
چکیده [English]

Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.
Research Method: According to its nature, the present research is an applied research. The statistical population of this research includes the managers and audit partners working in the audit organization and institutions of the Certified Public Accountants Society of Iran. The number of them in this study was 379. The hypothesis test is based on the method of comparing the average of two independent samples using the t test.
Research Findings: The average narcissism of public sector auditors is higher than the private sector, and the narcissism of male and female public sector auditors is higher than that of male and female private sector auditors, respectively. Men are more narcissistic compared to women.
Conclusion, Originality and its Contribution to the Knowledge: The results of this research can provide useful information to the policy makers of the auditing profession and inform the legislators of the auditing profession about the impact of the environment on the personality and judgment of auditors, as a result of this knowledge, it can lead to the formulation of new guidelines to monitor performance of auditors

کلیدواژه‌ها [English]

  • Narcissism
  • public sector
  • private sector
  • auditor's gender
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