بررسی تأثیر تیپ شخصیتی حسابرس بر جنبه محتوایی خوانایی گزارش حسابرسی

پژوهش های مالی و رفتاری در حسابداری

مقاله 7، دوره 2، شماره 1 - شماره پیاپی 4، خرداد 1401، صفحه 110-131   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30486/fbra.2022.1949066.1065

نویسندگان

عاطفه فاضل دهکردی¹؛ حمیدرضا جعفری دهکردی^{* 2}؛ بهروز عیدی وندی³

¹دانشجوی دکتری تخصصی حسابداری، دانشگاه مازندران، بابلسر، ایران

²استادیارگروه حسابداری، واحد شهرکرد، دانشگاه آزاد اسلامی، شهرکرد، ایران،

³دانشجوی دکتری تخصصی حسابداری، واحد شهرکرد، دانشگاه آزاد اسلامی، شهرکرد، ایران

چکیده

گزارش حسابرسی به‌عنوان نتیجه فرآیند خدمات اطمینان بخشی و خوانایی آن‌یکی از مؤلفه‌های پراهمیت قابل‌فهم بودن این گزارش، برای کاربران است که می‌تواند از عواملی بسیاری همچون ویژگی‌های شخصیتی حسابرسان تأثیر بپذیرد. پژوهش حاضر به بررسی تأثیر تیپ شخصیتی حسابرسان بر جنبه محتوایی خوانایی گزارش حسابرسی می‌پردازد. در این پژوهش داده‌های مربوط به متغیر تیپ شخصیتی حسابرس با استفاده از آزمون مؤلفه‌های اصلی و پنج عامل شخصیت شامل برونگرایی، روان رنجوری، انعطاف‌پذیری، توافق پذیری و باوجدان بودن، از طریق پرسشنامه پنج عاملی نئو مک کری و کاستا (1997)، گردآوری شد. برای اندازه‌گیری متغیر جنبه محتوایی خوانایی گزارش حسابرس، از شاخص‌های گانینگ فاگ و فلش استفاده شد. نمونه انتخابی در این پژوهش تعداد 87 نفر از شرکا و مدیران حسابرسی عضو جامعه حسابداران رسمی و تعداد 231 گزارش حسابرس مربوط به شرکت‌های بورسی که در سال 98 توسط این مؤسسات مورد رسیدگی قرار گرفتند، می‌باشد. یافته‌ها نشان داد تیپ شخصیتی حسابرس بر جنبه محتوایی خوانایی گزارش حسابرس تأثیرگذار است و ویژگی‌های شخصیتی شامل باوجدان بودن و انعطاف‌پذیری و برونگرایی حسابرس بر خوانایی گزارش حسابرس اثر مثبت و معناداری دارد و روان رنجوری و توافق پذیری حسابرس ارتباط معناداری با جنبه محتوایی خوانایی گزارش حسابرسی ندارند.

کلیدواژه‌ها

تیپ شخصیتی حسابرسان؛ جنبه محتوایی خوانایی گزارش حسابرس؛ نظریه صفات شخصیت

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