ارزيابي تأثير قاب بندي و انتظارات پيشين بر انتخاب شواهد حسابرسي توسط حسابرسان مستقل و تازه كارها

Evaluation the impact of framing and prior expectation on the selection of audit evidence by independent auditors and novice

پژوهش حاضر به دنبال بررسي اثرات قاب بندي و انتظارات پيشين بر انتخاب شواهد حسابرسي مي باشد. اين پژوهش استراتژي انتخاب شواهد را در بين حسابرسان مستقل با تجربه و بي تجربه در يك كار تداوم فعاليت با در نظر گرفتن دو عامل قاب بندي و انتظارات پيشين موردبررسي قرار مي دهد. داده هاي اين پژوهش از طريق پرسشنامه اي حاوي يك افته طراحي شده و اطلاعاتي پيرامون شرايط شركت جمع آوري گرديد. يافته هاي اين پژوهش نشان داد كه حسابرسان مستقل طي دوره زماني پژوهش در مقابل هر نوع علامت منفي دريافت مي رفتار مخالف (غير تأييدكننده) از خود نشان مي دهند و نسبت به آينده شركت دچار شك و ترديد مي شوند. علاوه بر اين، تجزيه و تحليل نتايج طي دوره زماني پژوهش (1397) نشان مي دهد كه دانشجويان به دليل تجربه كم و عدم نگراني از عواقب ناشي از گزارش نادرست، كنند، داراي رفتار تأييد كننده مي باشند.

As a result of wordwide audit scandals, regulatory agencies place particular emphasis on selecting audit evidence as one of the top five audit areas.This study examines the evidence-selection strategy between independent auditos and accounting students in a going concern task with both framing factors and prior expectation. The purpose of this study is quasi-laboratory and field research . In temrs of nature of data and methods of research analysis is qualitative and deals with qualitive data.The data of this study were desined through a questionnaire and provided information about the company conditions. For this purpose, based on two framing models, viable and failure and two prior expectation models, strong and weak financial ratios; four models of questionnaires were prepared and provided to independent auditors and students.The findings of this study showed that auditors exhibit “ disconfirmatory” behavior when they recive any negative signals and are skeptical about the future of the company. The analysis of the results shows that students have confirmatory behavior due to their low experience and no concern about the consequences of inaccurate reporting. These results can help to strengthen theorical knowledge in the audit literature