بررسی تأثیر منبع کنترل، تجربه و میزان تحصیلات حسابرسان بر تعهد حرفه‌ای آنان

نویسندگان
1 استاد حسابداری و حسابدار رسمی، دانشگاه شیراز، شیراز، ایران (نویسنده مسئول)
2 کارشناس‎ارشد، دانشگاه شیراز، شیراز، ایران r.zamani92@yahoo.com
چکیده
حسابرسانی که از تعهد حرفه‌ای بالایی برخوردارند، تلاش می‌کنند تا وظایف خود را به درستی انجام داده و در راه موفقیت حرفه حسابرسی گام بردارند و از انجام فعالیت‌های که به اعتبار حرفه خدشه وارد می‌کند و کیفیت حسابرسی را کاهش میدهد، خودداری ‌کنند. هدف این پژوهش بررسی تأثیر منبع کنترل، تجربه و میزان تحصیلات حسابرسان بر تعهد حرفه‌ای آنان است. با استفاده از پرسش‌نامه، داده‌های مورد نیاز از 281 نفر از کارکنان مؤسسات حسابرسی و حسابرسان شاغل انفرادی عضو جامعه حسابداران رسمی ایران در سال 1396 جمع‌آوری و با استفاده از ضریب همبستگی اسپیرمن و رگرسیون خطی چندگانه تجزیه و تحلیل شده است. بر اساس نتایج پژوهش، مؤسسات حسابرسی باید هنگام استخدام نیروهای جدید، افراد با منبع کنترل درونی که نتایج تلاش‌های انجام‌ شده به‌ وسیله خودشان و یا وابسته به خودشان را به وقایع قابل‌کنترل مرتبط کرده را استخدام کنند و بیشتر بر کار حسابرسان کم‌تجربه و حسابرسانی که موفقیت را به شرایط نسبت میدهند و توانایی پذیرش مسئولیت خود را ندارند، نظارت کرده و زمینه‌ی ارتقاء تعهد آنان به مؤسسه و حرفه حسابرسی را فراهم کنند.

کلیدواژه‌ها

عنوان مقاله English

Investigating the influence of the locus of control, experience and the degree of auditors' education on their professional commitment

نویسندگان English

Gholamhossein Mahdavi 1
Reza Zamani 2
1 . Professor in accounting, Shiraz University, Shiraz, Iran.(corresponding author)
2 M.A. in Accounting, Shiraz University, Shiraz, Iranr. (zamani92@yahoo.com)
چکیده English

Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of auditors' education on their professional commitment. The required data were collected from 281 audit firms' personnel and individually employed auditors that are members of the Iranian Association of Certified Public Accountants in 2017 using a questionnaire. The Spearman correlation and multiple linear regression were used to analyze the data. In general, the results showed that audit firms, while hiring new forces, should hire people with an internal locus of control, and should focus more on the work of inexperienced auditors who attribute success to the conditions and are not able to accept their responsibilities. Audit firms should also provide a platform to enhance the commitment of the auditors to the institute and audit profession.

کلیدواژه‌ها English

professional commitment
Locus of control
experience and degree of auditors' education
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