مدل‌سازی تورش‌های رفتاری شرکای مؤسسات حسابرسی

گلستانی راد, محمد; ملکی چوبری, مجتبی; خردیار, سینا

doi:10.30473/gaa.2024.70497.1710

مدل‌سازی تورش‌های رفتاری شرکای مؤسسات حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ دانشجوی دکترا، گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران

² استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران

³ دانشیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران

10.30473/gaa.2024.70497.1710

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

موضوعات

حسابداری دولتی

عنوان مقاله [English]

Modeling The Behavioral Patterns Of Auditing Institutions Partners

نویسندگان [English]

Mohammad Golestani rad ¹
Mojtaba Maleki choobari ²
Sina Kheradyar ³

¹ ph.D student, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

² Assistant Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran

³ Associate 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

Adil, M; Singh, Y; and Ansari, M. S. (2022). How financial literacy moderate the association between behaviour biases and investment decision? Asian J. Account. Res. 7, 17–30. doi: 10.1108/AJAR-09-2020-0086.

Agrawal, D; and Balasubramaniam Natarajan. (2023). Tracking and handling behavioral biases in active learning frameworks. Information Sciences. 641(1), 117-129.

Ahmad, M; and Wu, Q. (2022). Does herding behavior matter in investment management and perceived market efficiency? Evidence from an emerging market. Manage. Decis. 60, 2148–2173. doi: 10.1108/MD-07-2020-0867.

Ashrafi, B; Hajiha, Z; and Tehrani. R. (2023). Designing auditors' behavior model with emphasis on auditor's personal and general characteristics using foundation data method. Knowledge of management accounting and auditing. 12(45), 483-498. (In Persion).

Brown N; K. Wei, and R. Wermers. 2014. Analyst recommendations, mutual fund herding, and overreaction in stock prices. Management Science 60: 1–20.

Dhruv, S; Vandna, M; and Pathak, A. J. P. (2021). Emergence of behavioural finance: A study on behavioural biases during investment decision-making. Int. J. Econ. Bus. Res. 21, 223–234. doi: 10.1504/IJEBR.2021.113140.

Din, S. M. U; Mehmood, S. K; Shahzad,
A; Ahmad, I; Davidyants, A; and
Abu-Rumman, A. (2021). The impact
of behavioral biases on herding behavior
of investors in Islamic financial
products [original research].
Front. Psychol. 11:600570.
doi: 10.3389/fpsyg.2020.600570.

Dinantara, M. D; Narimawati, U; Affandi, A; Priadana, S; and Erlangga, H. (2022). The effect of financial literature and behavior on individual investment decision behavior. Int. J. Educ. Inf. Technol. Others 5, 77–85.

Dustar, M; Mohammadnejhad, A; Javadian, M. (2016). Investigating the effect of collective behavior on risk-taking of managers of investment companies in Tehran Stock Exchange. Asset Management and Financial Assurance Quarterly, 5(2), 129-148. (In Persion).

Fallahpur, S; Abdollahi, G. (2002). Identification and weighting of behavioral biases of investors in Tehran Stock Exchange market: Fuzzy AHP approach. Financial Research, 13(31), 120-99. (In Persion).

Jamshidi, M. (2017). Investigating behavioral tendencies and factors influencing their creation in Ferishte investors, the 5th International Conference on Management and Accounting Techniques, Tehran. (In Persion).

Kasoga, P. S. (2021). Heuristic biases and investment decisions: Multiple mediation mechanisms of risk tolerance and financial literacy—a survey at the Tanzania stock market. J. Money Bus. 1, 102–116. doi: 10.1108/JMB-10-2021-0037.

Mohseninia, S; Babakhani, J. (2020). Investigating the effect of internal audit quality on the quality of financial reporting in companies listed on the Tehran Stock Exchange. Journal of Financial Accounting Research, 12(4), 19-38. (In Persion)

Moradi, R; Ahmadi, F; Kordluie, H; Asadnia. J. (2021). Investigating the moderating role of behavioral biases on the relationship between individual characteristics of financial managers and company characteristics with the financial performance of companies listed on the Tehran Stock Exchange. Financial and Behavioral Research in Accounting, 1(2), 123-127. (In Persion)

Natasya, N; Dyah Hayu, K; Widya, A; and Farah Margaretha, L. (2022). The effect between behavioral biases and investment decisions moderated by financial literacy on the millennial generation in Jakarta. Account. J. Binaniaga 7, 113–126.
doi: 10.33062/ajb.v7i1.502.

Racki, M; Mehrara, M; Abbasnejhad, H; Suri, A. (2020). Modeling the effect of loss aversion behavior on price dynamics and stock market returns (application of agent-based modeling in behavioral economics). Financial Science of Securities Analysis, 13(45), 165-180. (In Persion)

Razani, S; Hoseini, S. A; Madahi, A. (2023). Maturity model of internal audit in the public sector (oil industry). Governmental Accounting. 10(1), 10-30. (In Persion).

Tarazudar, M; Gasemi, M; Mohseni, A. (2023). Presenting a model to identify the effect of behavioral trends and financial literacy and their role on investors' decision-making (based on grounded theory approach). Journal of accounting knowledge. 11(1), 122-130. (In Persion)

Xin Deng , Shengmin Hung , Zheng
Qiao , Mutual Fund Herding and
Stock Price Crashes, Journal of
Banking and Finance (2018),
doi: 10.1016/j.jbankÞn.2018.07.014.

Yash Chauhan, Nehal Ahmad, Vaishali Aggarwal, Abhijeet Chandrad, Herd Behavior and Asset Pricing in the Indian Stock Market, IIMB Management Review (2019), doi: https://doi.org/10.1016/j.iimb.2019.10.008

Zanjirdar, M. (2015). The effect of mass behavior of institutional investors on stock returns. Financial and Economic Policy Quarterly, 4(15), 115-134. (In Persion).