دوره 3، شماره 4 - ( 10-1400 )                   جلد 3 شماره 4 صفحات 9-1 | برگشت به فهرست نسخه ها


XML English Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Roohbakhsh Z, Kazemzadeh F. Audit Quality Based on Auditor Features. sjamao. 2021; 3 (4) :1-9
URL: http://sjamao.srpub.org/article-7-126-fa.html
روحبخش زهرا، کاظم زاده فریبا. کیفیت حسابرسی بر اساس ویژگی های حسابرس. نشریه مدیریت کاربردی و چابک سازی سازمانی. 1400; 3 (4) :9-1

URL: http://sjamao.srpub.org/article-7-126-fa.html


کارشناسی ارشد حسابداری، ایران.
چکیده:   (256 مشاهده)
این پژوهش با هدف بررسی تأثیر تجربه کاری، شایستگی حرفه ای، انگیزه، پاسخگویی و عینیت گرایی حسابرس بر کیفیت حسابرسی از دیدگاه کارفرمای استخدام شده در شرکت ها انجام شد. پژوهش حاضر عوامل مؤثر بر کیفیت حسابرسی را که در ایران به خوبی مورد مطالعه قرار نگرفته است، شناسایی کرد. بر اساس نتایج این پژوهش، شایستگی حرفه ای، پاسخگویی و عینیت حسابرس بر کیفیت حسابرسی تأثیر معناداری داشته است. استخدام افراد با سابقه کاری بالا به دلیل صلاحیت حرفه ای حسابرس، کیفیت حسابرسی را افزایش می دهد. حسابرسان برای دستیابی به کیفیت حسابرسی دانش عمیق و قضاوت بهتری کسب می کنند. مسئولیت پذیری عملکرد حسابرس را بهبود می بخشد و آنها را قادر می سازد بدون اینکه تحت تأثیر دیگران قرار گیرند به طور عینی عمل کنند.
متن کامل [PDF 802 kb]   (56 دریافت)    
نوع مطالعه: پژوهشي | موضوع مقاله: حسابداری
دریافت: 1400/6/24 | پذیرش: 1400/8/8 | انتشار: 1400/10/4

فهرست منابع
1. Ramadhanis S. Pengaruh kompetensi, kemandiriandan motivasi terhadap kualitas audit di inspektorat (The influence of competence, independence and motivation to audit quality at inspectorate). E-Jurnal Binar Akuntansi. 2012; 2(1): 76-83. Retrieved from https://online-journal.unja.ac.id/index.php/JBA/article/view/1311
2. Singgih EM, Bawono IR. Pengaruh independensi, pengalaman, due professional care dan akuntabilitas terhadapkualitas audit. In Paper Presented at the Simposium NasionalAkuntansi XIII (SNA13), Universitas Jenderal Soedirman. 2010.
3. Ardini L. Pengaruh kompetensi, independensi, akuntabilitasdan motivasi terhadap kualitas audit (The influence of competence, independence, accountability and motivation on quality audit). Majalah Econ. 2010; 20(3): 329-349.
4. Ilamiyati F, Suhardjo Y. Pengaruh akuntabilitas dankompetensi auditor terhadap kualitas audit. (The effect of accountability and auditor competence on audit quality). Juraksi. 2012; 1(1): 43-56.
5. Saripudin, Herawaty N, Rahayu. Pengaruh indepen-densi, pengalaman, due professional care dan akuntabilitasterhadap kualitas audit (Influence of independence, experience, due professional care and accountability to audit quality) E-Jurnal Binar Akuntansi. 2012; 1(1): 4-13. Retrieved from https://online journal.unja.ac.id/index.php/JBA/article/view/725
6. Sukriah I, Akram, Inapty BA. Pengaruh pengalamankerja, independensi, obyektifitas, integritas dan kompetensiterhadap kualitas hasil pemeriksaan. In Paper Presented at the Simposium Nasional Akuntansi XII (SNA12), Universitas Sriwijaya. 2009.
7. Samsi N, Riduwan A, Suryono B. Pengaruh pengalamankerja, independensi, dan kompetensi terhadap kualitas hasilpemeriksaan dengan kepatuhan etika auditor sebagai variabelpemoderasi (The effect of work experience, independence and competence on audit quality: Auditor ethics as moderating vari-able). J Ilmu Riset Akuntansi. 2013; 1(12): 207-226.
8. Carolita MK, Rahardjo SN. Pengaruh penga lamankerja, independensi, objektifitas, integritas, kompetensi, da nkomitmen organisasi terhadap kualitas hasil audit (Effect of workexperience, independence, objectivity, integrity, competence and organizational commitment on the quality of audit results). Diponegoro J Account. 2012; 1(2): 1-11.
9. Rafiee A, Karimian M, Mahmoudi A, Haghighi Y. Internal auditor competence impact on the implementation of the independent audit. In Paper Presented at the 11th National Conference of Accounting in Iran. 2013.
10. Robbins SP, Judge TA. Organizational behavior. NewJersey: Prentice Hall. 2009.
11. Aghaei A, Ahmadi N. Investigating the effect of auditor's personality characteristics, ethical culture in the audit institution, and audit's norms on the quality of audit work. In Paper Presented at the National Accounting Conference in Iran. 2015.
12. Malekian E, Tavakolnia E. The effect of ethical culture under budget pressure on audit quality time. Audit: Theor Pract. 2014; 1(1): 21-47.
13. Barzideh F, Kheirollahi M. Accountability, time pressure and suppression of audit evidence. J Audit Sci. 2012; 11(45): 4-27.
14. Hajiha Z, Rafiee R. The impact on the timeliness of quality internal audit function independent audit report. Res Financ Account Audit. 2014; 24(6): 121-137.
15. de Angelo LE. Auditor size and audit quality. J Account Econ. 1981; 3(3): 183-199 [DOI:10.1016/0165-4101(81)90002-1]
16. Krishnan J, Schauer PC. The differentiation of quality among auditors: Evidence from the not-for-profit sector. Audit: J Pract Theor. 2000; 19(2): 9-25. [DOI:10.2308/aud.2000.19.2.9]
17. Paino H, Ismail Z, Smith M. Dysfunctional audit behavior: An exploratory study in Malaysia. Asia Rev Account. 2010; 18(2): 162-173. [DOI:10.1108/13217341011059417]
18. Fisher RT. Role stress, the type A behavior pattern, and external auditor job satisfaction and performance. Behav Res Account. 2001; 13(1): 143-170. [DOI:10.2308/bria.2001.13.1.143]
19. Mohd Nor M. Auditor stress: Antecedents and relationships to audit quality (Doctoral dissertation). Perth, Australia: Edith Cowan University. 2011.
20. Sweeney JT, Roberts RW. Cognitive moral development and auditor independence. Account Organ Soc. 1997; 22(3/4): 337-352. [DOI:10.1016/S0361-3682(96)00025-6]
21. Suyono E. The effects of independence, experi-ence, and accountability to the audit quality. Purwokerto, Indonesia: University of Jenderal Sudirman. 2012; https://www.wbiconpro.com/110-Eko.pdf
22. Kharismatuti N, Hadiprajitno PB. Pengaruh kompetensidan independensi terhadap kualitas audit dengan etika auditorsebagai variabel moderasi. (The influence of competence and independence on audit quality with auditor ethics as a moderation variable). Diponegoro J Account. 2012; 1(1): 1-10.
23. Efendy MT. Effect of competence, independence, and motivation on audit quality apparatus regional financial supervisory inspectorate. Pengaruh kompetensi, indepen-densi, dan motivasi terhadap kualitas audit aparat inspek-torat dalam pengawasan keuangan daerah (Master's thesis). Semarang, Indonesia: Diponegoro University. 2010; http://eprints.undip.ac.id/24634/1/Muh.TaufiqEfendy.pdf
24. Rosnidah I, Rawi, Kamarudin. Analisis dampak motivasidan profesionalisme terhadap kualitas audit aparat inspektoratdalam pengawasan keuangan daerah (Analysis of the impact of motivation and professionalism on the audit quality of theinspectorate apparatus in the supervision of regional finances). Pekbis J. 2011; 3(2): 456-466.
25. Arianti KP, Sujana E, Putra I. Pengaruh integri-tas, obyektivitas, dan akuntabilitas terhadap kualitas auditdi pemerintah daerah (Influence of integrity, objectivity, and accountability on quality audit in local government). E-Journal SI AK University of Ganesha Education Accounting Department SI. 2014; 2(1): https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/2410/2087
26. Bustami A. The influence of independence, accountability and auditor professionalism on quality audit. Pengaruh inde-pendensi, akuntabilitas dan profesionalisme auditor terhadapkualitas audit (Master's thesis). Jakarta, Indonesia: Universitas Islam Syarif Hidayatullah. 2013.

ارسال نظر درباره این مقاله : نام کاربری یا پست الکترونیک شما:
CAPTCHA

بازنشر اطلاعات
Creative Commons License این مقاله تحت شرایط Creative Commons Attribution-NonCommercial 4.0 International License قابل بازنشر است.