ﺗﺄﺛﯿﺮ ﺗﯿﭗ ﺷﺨﺼﯿﺘﯽ و اﺧﻼق ﺣﺮﻓﻪاي ﺑﺮ ﺗﻮاﻧﺎﯾﯽ ﺣﺴﺎﺑﺮﺳﺎن در ﮐﺸﻒ ﺗﻘﻠﺐ ﺑﺎ اﺳﺘﻔﺎده از ﺗﺌﻮري رﻓﺘﺎر ﺑﺮﻧﺎﻣﻪرﯾﺰيﺷﺪه ﺑﺎ ﻧﻘﺶ ﺗﺮدﯾﺪ ﺣﺮﻓﻪاي

The Effect of Personality Type and Professional ethics on Auditors' Ability to Detect Fraud Using the Theory of Planned Behavior by theRole of Professional Skepticism

ﻫﺪف ازﻣﻘﺎﻟﻪ ﺣﺎﺿﺮ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺗﯿﭗ ﺷﺨﺼﯿﺘﯽ و اﺧﻼق ﺣﺮﻓﻪاي ﺑﺮ ﺗﻮاﻧﺎﯾﯽ ﺣﺴﺎﺑﺮﺳﺎن در ﮐﺸﻒ ﺗﻘﻠﺐ در ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ ﺑﺎ اﺳﺘﻔﺎده از ﺗﺌﻮري رﻓﺘﺎر ﺑﺮﻧﺎﻣﻪرﯾﺰيﺷﺪه ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻧﻘﺶ ﻣﯿﺎﻧﺠﯽ ﺗﺮدﯾﺪ ﺣﺮﻓﻪاي اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎري ﭘﮋوﻫﺶ ﺷﺎﻣﻞ ﺣﺴﺎﺑﺮﺳﺎن ﺷﺎﻏﻞ در ﺳﺎزﻣﺎن ﺣﺴﺎﺑﺮﺳﯽ و ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻋﻀﻮ ﺟﺎﻣﻌﻪ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ اﯾﺮان اﺳﺖ. ﺑﺎ اﺳﺘﻔﺎده از ﺟﺪول ﻣﻮرﮔﺎن، ﺗﻌﺪاد 302 ﻧﻔﺮ ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ ﭘﮋوﻫﺶ اﻧﺘﺨﺎب ﺷﺪﻧﺪ. روش ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺗﻮﺻﯿﻔﯽ-ﭘﯿﻤﺎﯾﺸﯽ ﺑﻮده و اﺑﺰار ﻣﻮرد اﺳﺘﻔﺎده در ﭘﮋوﻫﺶ ﭘﺮﺳﺸﻨﺎﻣﻪ اﺳﺖ. ﺑﻪ ﻣﻨﻈﻮر ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﻣﺘﻐﯿﺮﻫﺎ از روش ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري و ﺑﺮاي ﺗﺤﻠﯿﻞ اﻟﮕﻮﻫﺎ از روﯾﮑﺮد ﺣﺪاﻗﻞ ﻣﺮﺑﻌﺎت ﺟﺰﺋﯽ اﺳﺘﻔﺎده ﺷﺪ. ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﻧﺸﺎن داد ﮐﻪ اﻧﻮاع ﺗﯿﭗﻫﺎي ﺷﺨﺼﯿﺘﯽ ﺣﺴﺎﺑﺮﺳﺎن، اﺧﻼق ﺣﺮﻓﻪاي و ﺗﺮدﯾﺪ ﺣﺮﻓﻪاي، ﺑﺮ ﺗﻮاﻧﺎﯾﯽ ﮐﺸﻒ ﺗﻘﻠﺐ در ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ ﺗﻮﺳﻂ ﺣﺴﺎﺑﺮﺳﺎن، راﺑﻄﻪ ﻣﺜﺒﺖ و ﻣﻌﻨﺎداري دارﻧﺪ. ﻫﻤﭽﻨﯿﻦ، ﺗﯿﭗ ﺷﺨﺼﯿﺘﯽ و اﺧﻼق ﺣﺮﻓﻪاي ﺑﻪ ﻃﻮر ﻏﯿﺮﻣﺴﺘﻘﯿﻢ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻧﻘﺶ ﻣﯿﺎﻧﺠﯽ ﺗﺮدﯾﺪ ﺣﺮﻓﻪاي ﺑﺮ ﮐﺸﻒ ﺗﻘﻠﺐ در ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ راﺑﻄﻪ ﻣﺜﺒﺖ و ﻣﻌﻨﺎداري دارﻧﺪ. ﺑﺮاﺳﺎس ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ، ﻫﺮ ﭼﻪ ﺣﺴﺎﺑﺮﺳﺎن در ﻫﻨﮕﺎم ﺣﺴﺎﺑﺮﺳﯽ ﺷﮏ و ﺗﺮدﯾﺪ ﺣﺮﻓﻪاي ﺑﯿﺸﺘﺮي ﻧﺸﺎن دﻫﻨﺪ، ﺗﻤﺎﯾﻞ آنﻫﺎ ﺑﺮاي ﺟﺴﺘﺠﻮي اﻃﻼﻋﺎت در ﺧﺼﻮص ﻋﻼﺋﻢ ﺗﻘﻠﺐ ﺑﯿﺸﺘﺮ و از اﯾﻦ رو ﺗﻮاﻧﺎﯾﯽ ﮐﺸﻒ ﺗﻘﻠﺐ آنﻫﺎ ﺑﺎﻻﺗﺮ اﺳﺖ.

The purpose of this study was to investigate the effect of personality type and professional ethics on the ability of auditors' to detect financial reporting fraud using the theory of planned behavior with respect to the mediating role of professional skepticism. The statistical population of the study includes auditors working in the auditing organization and auditing firms that are members of the Iranian Society of Certified Public Accountants. Using Morgan table, 302 people were selected as the research sample. The method of the present study is descriptive-survey and the tool used in the research is a questionnaire. The structural equation Modeling (SEM) was used to investigate the effect of variables and the partial least squares (PLS) approach was used to analyze the patterns. The results showed that the types of auditors' personality types, professional ethics and professional skepticism, have a positive and significant relationship directly on the auditors' ability to detect financial statements fraud. Also, personality type and professional ethics have an indirect and positive relationship with respect to the mediating role of professional skepticism on the detection of fraud in financial statements.According to the research findings, the more professional skeptics auditors are during the audit, the more willing they are to seek information about the signs of fraud and hence the greater their ability to detect fraud.