دوره 3، شماره 4 - ( 10-1400 )
جلد 3 شماره 4 صفحات 9-1 |
برگشت به فهرست نسخه ها
کارشناسی ارشد حسابداری، ایران.
چکیده: (663 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.
نوع مطالعه: پژوهشي |
موضوع مقاله:
حسابداری
دریافت: 1400/6/24 | ویرایش نهایی: 1400/7/19 | پذیرش: 1400/8/8 | انتشار: 1400/10/4
دریافت: 1400/6/24 | ویرایش نهایی: 1400/7/19 | پذیرش: 1400/8/8 | انتشار: 1400/10/4
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