بررسی تاثیر سبک زندگی لذت­‌گرایانه بر رفتارهای ناکارآمد حسابرسی در بین حسابداران رسمی شاغل در سازمان حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.

چکیده
هدف:  هدف از این مقاله، بررسی تاثیر سبک زندگی لذت‌گرایانه بر رفتارهای ناکارآمد حسابرسی است.
روش‌شناسی پژوهش:  این پژوهش از لحاظ هدف کاربردی و از نظر روش، توصیفی–پیمایشی است. جامعه آماری شامل حسابداران رسمی شاغل در سازمان حسابرسی به تعداد 184 نفر است. حجم نمونه با استفاده از فرمول کوکران برای جامعه معلوم، 125 نفر تعیین شد. ابزار جمع‌آوری داده‌ها پرسشنامه بوده که روایی آن با نظر متخصصان تأیید و پایایی آن با استفاده از ضریب آلفای کرونباخ برابر با 0.7 مورد تأیید قرار گرفت. برای تجزیه‌وتحلیل داده‌ها از آمار توصیفی و استنباطی (مدل‌سازی معادلات ساختاری) با بهره‌گیری از نرم‌افزار SPSS نسخه 21 و Smart PLS نسخه 3 استفاده شد.
یافته‌ها: نتایج پژوهش نشان داد که سبک زندگی لذت‌گرایانه تاثیر معناداری بر رفتارهای ناکارآمد حسابرسی دارد.
اصالت/ارزش‌افزوده علمی:  ین پژوهش با بررسی نقش عوامل سبک زندگی، به‌ویژه لذت‌گرایی، در بروز رفتارهای ناکارآمد حسابرسی، دیدگاه جدیدی را در ادبیات حسابرسی ارایه می‌دهد و می‌تواند به بهبود کیفیت حرفه‌ای در این حوزه کمک کند.

کلیدواژه‌ها


عنوان مقاله English

Investigating the effect of hedonistic lifestyle on ineffective auditing behaviors among certified public accountants working in auditing organizations

نویسندگان English

Nader Rezaei
Farzad Mohammad Ali Qeshlaqi
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
چکیده English

Purpose: The purpose of this paper is to examine the effect of a hedonistic lifestyle on dysfunctional audit behaviors.
Methodology: This study is applied in terms of purpose and descriptive-survey in terms of methodology. The statistical population consists of 184 certified accountants working in the Audit Organization. The sample size was determined to be 125 using Cochran’s formula for a finite population. Data were collected through a questionnaire whose validity was confirmed by experts and its reliability was verified using Cronbach’s alpha coefficient of 0.7. Data analysis was conducted using descriptive and inferential statistics (Structural Equation Modeling) with SPSS version 21 and Smart PLS version 3.
Findings: The findings indicate that a hedonistic lifestyle has a significant effect on dysfunctional audit behaviors.
Originality/Value: This study provides a novel perspective by examining the role of lifestyle factors, particularly hedonism, in shaping dysfunctional audit behaviors, and contributes to the audit literature by offering insights to improve professional quality in auditing.

کلیدواژه‌ها English

Hedonistic lifestyle
Ineffective audit behaviors
Audit organization
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دوره 3، شماره 4
زمستان 1404
صفحه 359-368