نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری حسابداری و عضو باشگاه پژوهشگران جوان و نخبگان، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران

2 دانشجوی دکتری حسابداری و عضو باشگاه پژوهشگران جوان و نخبگان، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران

چکیده

هدف: هدف این پژوهش، بررسی تأثیر تأیید زودهنگام رویه‌های حسابرسی و گزارش کمتر از حد زمان حسابرسی بر عملکرد حسابرسان است.
روش‌شناسی پژوهش: بررسی موضوع از طریق پرسشنامه و نمونه‌گیری به‌صورت تصادفی از 115 نفر حسابرس فعال در کشور در سال 1398 به‌صورت مجازی و حضوری صورت پذیرفت. برای تحلیل یافته‌ها در قالب 2 فرضیه اصلی، از روش معادلات ساختاری توسط نرم‌افزار اسمارت پی‌ال‌اس استفاده شد.
یافته‌ها: یافته‌های پژوهش نشان داد که بین تأیید زودهنگام رویه‌های حسابرسی و گزارش کمتر از حد زمان حسابرسی و عملکرد حسابرسان رابطه منفی و معناداری وجود داشته و با افزایش سطح تأیید زودهنگام رویه‌های حسابرسی و گزارش کمتر از حد زمان حسابرسی، عملکرد حسابرسان کاهش می‌یابد. همچنین، در نمونه موردبررسی، سطح تأیید زودهنگام رویه‌های حسابرسی مطلوب و سطح گزارش کمتر از حد زمان حسابرسی غیر مطلوب است.
 اصالت/ارزش افزوده علمی: با توجه به یافته‌ها که تأثیر رفتار حسابرسان بر عملکرد آنان را تأیید می‌نماید، لازم است ضمن بررسی بیشتر و دقیق‌تر در رفتار حسابرسان، برای درک و برنامه‌ریزی بهتر، تصمیم‌های مستحکمی جهت هدایت رفتار حسابرسان اخذ شود.

کلیدواژه‌ها

عنوان مقاله [English]

The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors

نویسندگان [English]

  • Hossein Rajabdorri 1
  • Amirreza Khanizalan 2

1 Ph.D in Accounting, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran.

2 Ph.D Student of Accounting, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran.

چکیده [English]

Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors.
Methodology: Future study is a type of survey-applied. A case study was also carried out through questionnaires and random sampling from 115 active auditors in the country in 2019 in virtual and in person. To analyze the findings in the form of four main hypotheses, Structural Equation Modeling was performed using Smart PLS software and a one-sample T-test using SPSS software.
Findings: The findings of the research showed that there is a negative and significant relationship between the premature sign-off and Under-reporting of chargeable time and the performance of the auditors and by increasing the premature sign-off and Under-reporting of chargeable time. Also, in the investigated community, the level of premature sign-off good, and the level of Under-reporting of chargeable time is not good.
Originality/Value: Regarding the findings, which confirmed the effect of auditors' behavior on their performance, it is necessary to make robust decisions to guide the behavior of auditors to better understand and control the behavior of auditors to better understand and plan.

کلیدواژه‌ها [English]

  • Premature sign-off audit. Under-reporting of chargeable time of audit
  • . Performance of auditors

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