الگوی جدید بهبود سطح هشداردهی حسابرسان مستقل در ایران با استفاده از تئوری زمینه ای.

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، واحد خمین ،دانشگاه آزاد اسلامی، خمین ، ایران

2 دانشیار گروه مالی و حسابداری ، دانشکده مدیریت وحسابداری ، دانشکدگان فارابی ، دانشگاه تهران ، قم ، ایران

3 استادیار، گروه حسابداری، واحد خمین، دانشگاه آزاد اسلامی، خمین، ایران

4 استادیار گروه علوم اجتماعی ، دانشگاه پیام نور ، تهران، ایران

چکیده

موضوع وهدف مقاله :هدف اصلی مقاله حاضر ارایه مدلی برای تعیین عوامل مؤثر بر هشداردهی حسابرسان مستقل با استفاده از تئوری زمینه ای در ایران می باشد، لذا ، ابتدا عوامل مؤثر بر هشداردهی حسابرسان مستقل در ایران شناسایی گردید؛ سپس مدلی جهت تبیین این عوامل مؤثر ارائه شد.

روش پژوهش : پژوهش حاضر با توجه به ماهیت، از نوع پژوهش‌های کاربردی و ازنظر روش نیز در زمره پژوهش‌های کیفی است . جامعه مشارکت کنندگان شامل مدیران عامل، مدیران ارشد وفنی و اساتید دارای زمینه علمی مرتبط بود، که با استفاده از روش نمونه برداری هدفمند، 13 نفر بعنوان نمونه مشارکت کننده انتخاب شدند
یافته های پژوهش :
به‌منظور اجرای مراحل اصلی پژوهش از روش مصاحبه و جهت تجزیه و تحلیل مصاحبه‌ها از نرم افزار مکس کیودا استفاده شد و در مرحله کدگذاری باز، 106 کد اولیه استخراج گردید که در 8 مقوله اصلی، 10 راهبرد و 4 پیامد زیرکه حاصل بهبود هشداردهی حسابرسان مستقل هستند، دسته بندی شد:
1)افزایش اطمینان حسابرس برای حفظ جایگاه سازمانی 2) تقویت و حفظ منافع عمومی 3) تقویت اخلاق و رفتار حرفه‌ای 4 ) افزایش کیفیت گزارش
نتیجه گیری ، اصالت و ارزش افزوده آن به دانش :
در این پژوهش ، عوامل( "فردی و شخصیتی حسابرس"، " شغلی و حرفه ای حسابرس" و " قانونی و مقررات") بصورت مستقیم و عوامل (مدیریتی، محیطی ،ذینفعان ، سازمانی و عوامل مربوط به سهامداران وحرفه حسابرسی) بصورت غیرمستقیم بر هشداردهی حسابرسان اثرگذار هستند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

A new model for improving the level of warning of independent auditors in Iran using grounded theory...

نویسندگان [English]

  • davood Jouzdani 1
  • Kashanipour Kashanipour 2
  • azar Moslemi 3
  • Mohsen Koohi Nasrabadi 4
1 Ph.D. Student, Department of Accounting, Khom.C., Islamic Azad University, Khomein, Iran
2 Associate Professor of Financial and Accounting Group, Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran
3 Assistant Professor, Department of Accounting, Khom. C., Islamic Azad University, Khomein, Iran
4 Associate Professor, of the social Sciences Department, Payam noor University, Tehran, Iran
چکیده [English]

Subject and purpose of the article: The objective of this study was to propose a model for enhancing independent auditor whistleblowing in Iran using grounded theory. The key influencing factors were identified to achieve this, followed by the development of a model explaining these factors.
Research Method: The present study is applied research in nature and qualitative research in terms of method. The participant population included CEOs, senior and technical managers, and professors with relevant scientific backgrounds. Using purposive sampling, 13 people were selected as the participant sample.
Research findings: Data were collected through interviews and analyzed in MAXQDA software. In the open coding phase, 106 initial codes were extracted and categorized into eight main themes, ten strategies, and four key outcomes resulting from improved auditor whistleblowing: (1) increased auditor confidence in maintaining their organizational position; (2) strengthening and safeguarding of public interest; (3) enhanced ethical and professional behavior; and (4) improved audit report quality.
Conclusion, Originality, and Contributions to the Knowledge: This study concludes that auditors' individual and personality factors, professional factors, and legal-regulatory factors directly impact whistleblowing. Additionally, managerial, environmental, stakeholder, organizational, shareholder, and audit profession factors indirectly influence whistleblowing warning

کلیدواژه‌ها [English]

  • Whistleblowing
  • Independent Auditors
  • Grounded Theory
  • Reporting Quality

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  • تاریخ دریافت: 02 بهمن 1403
  • تاریخ بازنگری: 01 مهر 1404
  • تاریخ پذیرش: 17 تیر 1404

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