بررسي تأثير كاميابي فراخود بر كيفيت اظهارنظر حسابرسان

Effectiveness of the Auditor's Opinion Quality of Pygmalion Effect

ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ ﻣﺤﺼﻮل ﻧﻬﺎﯾﯽ و اﺻﻠﯽ ﻓﺮآﯾﻨﺪ ﺣﺴﺎﺑﺮﺳﯽ و وﺳﯿﻠﮥ ﺑﯿﺎن ﻗﻀﺎوت و ﻧﻈﺮ ﺣﺴﺎﺑﺮس درﺑﺎرة ﮐﯿﻔﯿﺖ و ﻣﺤﺘﻮاي ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ ﺻﺎﺣﺒﮑﺎر اﺳﺖ و در اﯾﺠﺎد اﻃﻤﯿﻨﺎن و آﺳﻮدﮔﯽ ﺧﺎﻃﺮ در اﺳﺘﻔﺎدهﮐﻨﻨﺪﮔﺎن از ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ و در رأس آنﻫﺎ ﺳﻬﺎﻣﺪاران و ﺳﺮﻣﺎﯾﻪﮔﺬاران ﻧﻘﺶ ﺑﺰرﮔﯽ دارد. ازآﻧﺠﺎﮐﻪ ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ درﺑﺮﮔﯿﺮﻧﺪه اﻃﻼﻋﺎت و وﺳﯿﻠﮥ اﻧﺘﻘﺎل آن ﺑﻪ اﺳﺘﻔﺎدهﮐﻨﻨﺪه اﺳﺖ، ﻟﺰوم ﺗﻮﺟﻪ ﺑﻪ ﻣﻌﯿﺎرﻫﺎي ﻣﺤﺘﻮاﯾﯽ ﺗﺄﺛﯿﺮﮔﺬار ﺑﺮ آن ﻣﯽﺗﻮاﻧﺪ ﺑﻪ اﻓﺰاﯾﺶ ﮐﯿﻔﯿﺖ اﻇﻬﺎرﻧﻈﺮ ﺣﺴﺎﺑﺮس ﮐﻤﮏ ﻧﻤﺎﯾﺪ. ﮐﺎﻣﯿﺎﺑﯽ ﻓﺮاﺧﻮد ﺑﻪﻋﻨﻮان ﯾﮏ ﺗﺌﻮري ﻣﺒﺘﻨﯽ ﺑﺮ اﻧﺘﻈﺎرات ﺗﻌﺎﻣﻠﯽ ﻣﯽﺗﻮاﻧﺪ ﺑﻪ ﺗﻮﺳﻌﻪ ﮐﯿﻔﯿﺖ اﻇﻬﺎرﻧﻈﺮ ﺣﺴﺎﺑﺮس ﮐﻤﮏ ﮐﻨﺪ. ﺑﺮ اﯾﻦ اﺳﺎس، ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﮐﺎﻣﯿﺎﺑﯽ ﻓﺮاﺧﻮد ﺑﺮ ﮐﯿﻔﯿﺖ اﻇﻬﺎرﻧﻈﺮ ﺣﺴﺎﺑﺮﺳﺎن ﻣﯽﺑﺎﺷﺪ. اﯾﻦ ﭘﮋوﻫﺶ در ﺑﺎزه زﻣﺎﻧﯽ 6 ﻣﺎه اول 1397 اﻧﺠﺎم ﮔﺮﻓﺖ و ﺟﺎﻣﻌﻪ آﻣﺎري اﯾﻦ ﭘﮋوﻫﺶ ﺣﺴﺎﺑﺮﺳﺎن ﺷﺎﻏﻞ در ﺳﺎزﻣﺎن ﺣﺴﺎﺑﺮﺳﯽ و ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺑﺨﺶ ﺧﺼﻮﺻﯽ ﺑﻮدﻧﺪ ﮐﻪ از ﻃﺮﯾﻖ ﻧﻤﻮﻧﻪﮔﯿﺮي ﺗﺼﺎدﻓﯽ ﺳﺎده اﻧﺘﺨﺎب ﺷﺪﻧﺪ. اﺑﺰار ﺟﻤﻊآوري دادهﻫﺎ، ﭘﺮﺳﺸﻨﺎﻣﻪ اﺳﺘﺎﻧﺪارد ﺑﻮده اﺳﺖ و ﺑﺮاي ﺗﺤﻠﯿﻞ و آزﻣﻮن ﻓﺮﺿﯿﻪﻫﺎي ﭘﮋوﻫﺶ ﻧﯿﺰ از روش ﺣﺪاﻗﻞ ﻣﺮﺑﻌﺎت ﺟﺰﺋﯽ اﺳﺘﻔﺎده ﺷﺪ. ﻧﺘﺎﯾﺞ ﻧﺸﺎن داد، اﺛﺮ ﭘﯿﮕﻤﺎﻟﯿﻮن ﺑﺮ ﻫﺮ 5 ﻣﻌﯿﺎر ﮐﯿﻔﯿﺖ اﻇﻬﺎرﻧﻈﺮ ﺣﺴﺎﺑﺮس ﯾﻌﻨﯽ اﻓﺰاﯾﺶ ﺑﻨﺪ ﺷﺮﻃﯽ، اﻓﺰاﯾﺶ زﻣﺎن ﺑﺮرﺳﯽ، ﺗﺮدﯾﺪ ﺣﺮﻓﻪاي، اﻓﺰاﯾﺶ ﻗﺎﺑﻠﯿﺖ اﺗﮑﺎي ﮔﺰارش ﺣﺴﺎﺑﺮس و اﻓﺰاﯾﺶ ﯾﮑﻨﻮاﺧﺘﯽ در ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ ﺗﺄﺛﯿﺮ ﻣﺜﺒﺖ دارد. اﯾﻦ ﻧﺘﺎﯾﺞ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ وﺟﻮد اﻧﺘﻈﺎرات ﻣﺜﺒﺖ ﺣﺮﻓﻪاي از ﺣﺴﺎﺑﺮﺳﺎن ﻣﯽﺗﻮاﻧﺪ ﺑﻪ اﻓﺰاﯾﺶ ﮐﯿﻔﯿﺖ اﻇﻬﺎرﻧﻈﺮﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ ﻣﻨﺠﺮ ﺷﻮد و ﺑﺎﻋﺚ ﮔﺮدد ﺗﺎ ﻗﺪرت ﺗﺼﻤﯿﻢﮔﯿﺮي ارﮐﺎن ﺑﺎزار ﺳﺮﻣﺎﯾﻪ ﺗﻘﻮﯾﺖ ﮔﺮدد. ﺑﺮ اﺳﺎس ﻧﺘﺎﯾﺞ ﺑﻪدﺳﺖآﻣﺪه، ﭘﯿﺸﻨﻬﺎد ﻣﯽﺷﻮد، ﺑﺮاي ﺗﻘﻮﯾﺖ ﻋﻤﻠﮑﺮدﻫﺎي ﺣﺮﻓﻪاي ﺣﺴﺎﺑﺮﺳﺎن، ﺳﻄﺢ اﻧﺘﻈﺎرات ﺗﻌﺮﯾﻒﺷﺪه از رﻓﺘﺎرﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ در ﺟﺎﻣﻌﻪ و ذﯾﻨﻔﻌﺎن، در ﺑﺮﻧﺎﻣﻪﻫﺎ و راﻫﺒﺮدﻫﺎي آﻣﻮزﺷﯽ ﻣﺪﻧﻈﺮ ﻗﺮار ﮔﯿﺮد ﺗﺎ ﺑﺮ اﯾﻦ ﻣﺒﻨﺎ از ﻃﺮﯾﻖ ﺗﻘﻮﯾﺖ ﻣﺜﺒﺖ در رﻓﺘﺎرﻫﺎي ﺣﺴﺎﺑﺮﺳﺎن، اﻧﮕﯿﺰهﻫﺎي ﺷﻐﻠﯽ ﺗﻘﻮﯾﺖ ﮔﺮدد.

The opinion of the audit is the final product of the audit process and a means of expressing the judgment of the auditor about the quality and content of the client's financial statements and plays a major role in creating confidence and convenience among users of financial statements, and at the top of their shareholders and investors. Since the audit report involves information and the means of transferring it to the user, the need to pay attention to the content criteria affecting it can help to increase the quality of the auditor's opinion. The Pygmalion effect as a theory based on interactive expectations can help to improve the quality of the auditor's opinion. Accordingly, the purpose of this research is Effectiveness of the auditor's opinion quality of the Pygmalion effect. This research was conducted during the first 6 months of 2018 and the target population of this research were auditors working in the audit organization and private sector audit firms selected through simple random sampling. A standard questionnaire was used to measure the effect of Pygmalion on the questionnaire of Shinde et al (2013) The questionnaire of Mahdavi and Rajabi (2005) were used to assess the quality of the auditor's opinion. To analyze and test the hypotheses of research, partial least squares method was used. The results showed that the effect of the pigmallion on each of the 5 quality criteria of the auditor's opinion is to increase the stipulation, increase the review time, professional hesitation, increase the auditor's reliance and increase the uniformity in the audit report. This means that the existence of positive professional expectations from auditors can lead to an increase in the quality of audit opinions and will lead to the decision making of the capital market components strengthened