بررسی تأثیر منبع کنترل و هوش هیجانی بر کیفیت حسابرسی
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
1 - گروه حسابداری، دانشگاه آزاد اسلامی، بیرجند، ایران
2 - گروه حسابداری واحد بیرجند، دانشگاه آزاداسلامی، بیرجند، ایران
کلید واژه: منبع کنترل, هوش هیجانی, کیفیت حسابرسی,
چکیده مقاله :
حسابرسی رشته و حرفه‌ای مبتنی بر رفتار حسابرس و صاحب‌کار بوده و به‌نوعی به رفتار وابسته است؛ بنابراین کیفیت حرفه‌ای همچون حسابرسی می‌تواند با متغیرهای رفتاری مانند هوش هیجانی و منبع کنترل، ارتباط تنگاتنگی داشته باشد. از این رو هدف این پژوهش تأثیر منبع کنترل و هوش هیجانی بر کیفیت حسابرسی است. جامعه آماری پژوهش ذی‌حسابان و مدیران مالی دستگاه‌های اجرایی شهر بیرجند میباشد. حجم جامعه در این پژوهش 80 نفر میباشد. در این پژوهش برمبنای جدول کرجسی/ مورگان (1970) 66 نفر به‌عنوان نمونه انتخاب شدند که پرسشنامه به روش نمونه‌گیری در دسترس، بین آنها توزیع شد. این تحقیق از لحاظ ماهیت و روش، یک تحقیق توصیفی از نوع علی و از منظر هدف یک تحقیق کاربردی میباشد. برای گرداوری دادهها از سه پرسشنامه استاندارد منبع کنترل سیرگارو همکاران (2018)، هوش هیجانی دانیل گلمن (2007) و کیفیت حسابرسی نچل و همکاران (2013) و کروان و همکاران (1991) استفاده شد. روایی و پایایی این پرسشنامه ها مورد تأیید قرار گرفت. برای تجزیه و تحلیل دادهها از شاخصهای توصیفی و مدلسازی معادلات ساختاری با کمک نرم‌افزار SPSS و PLS Smart استفاده شد. نتایج پژوهش نشان داد منبع کنترل بر کیفیت حسابرسی (با ضریب مسیر 255/0) و هوش هیجانی بر کیفیت حسابرسی (با ضریب مسیر 658/0) تأثیر معنادار دارد.
Auditing is a discipline and profession based on the behavior of the auditor and the client and is somehow dependent on behavior; therefore, professional quality such as auditing can be closely related to behavioral variables such as emotional intelligence and locus of control. Therefore, the purpose of this research is the effect of locus of control and emotional intelligence on audit quality. The statistical population of the study is accountants and financial managers of executive agencies in Birjand city. The size of the population in this research is 80 people. In this research, based on the Krejci/Morgan table (1970), 66 people were selected as a sample, and the questionnaire was distributed among them using the available sampling method. This research is a descriptive causal research in terms of nature and method and an applied research in terms of purpose. Three standard questionnaires were used to collect data: locus of control by Sirgaru et al. (2018), emotional intelligence by Daniel Goleman (2007), and audit quality by Nechel et al. (2013) and Kirwan et al. (1991). The validity and reliability of these questionnaires were confirmed. Descriptive indices and structural equation modeling were used to analyze the data using SPSS and PLS Smart software. The results of the study showed that locus of control has a significant effect on audit quality (with a path coefficient of 0.255) and emotional intelligence has a significant effect on audit quality (with a path coefficient of 0.658).
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