چكيده فارسي :
هدف: سبك هاي حل مسأله، فرايند شناختي هستند كه بر پايه آن افراد راهبردهاي مناسب و اثربخش خود را در مواجهه با مسائل و مشكلات انتخاب مي كنند. اين سبك ها، به عنوان يكي از مدل هاي ن‍ظام ده‍ي و پردازش اطلاعات، موجب اخذ تصميمات مناسب مي شوند. هدف اين پژوهش، بررسي تأثير سبك هاي حل مسأله با رويكرد روان شناختي- رفتاري بر بي طرفي حسابرس است.
روش: از روش توص‍ي‍‍‍‍‍‍‍في- پي‍‍‍‍‍‍‍‍‍‍‍مايش‍‍‍‍‍‍‍‍‍ي و ابزار پرس‍‍‍‍شنامه اس‍‍‍‍‍‍‍‍‍‍‍تاندارد در اين پژوهش اس‍‍‍‍‍تفاده شده است. نمونه آماري پژوهش شامل 503 نف‍‍‍‍ر حسابرسان مشغول بهكار در س‍‍‍‍‍‍‍‍‍‍‍‍‍‍ازم‍‍ان حسابرسي و موس‍‍‍‍‍س‍‍‍‍‍‍‍ات حسابرسي عض‍‍‍‍‍‍‍‍‍‍و جام‍‍‍‍‍‍‍‍‍‍‍عه ح‍‍‍‍‍‍‍‍‍‍‍س‍ابداران رس‍‍‍‍‍‍‍‍‍‍‍‍‍‍مي اي‍‍‍‍‍ران در سال 1399 ميباشد كه با روش نمونه گيري تص‍‍‍‍‍‍ادف‍‍‍‍‍ي س‍‍‍‍‍اده انتخاب ش‍‍‍دند. همچنين از طريق مدل يابي معادلات ساختاري با بهره گيري از نرم افزار PLS، فرضيه هاي تحقيق مورد آزمون قرار گرفت.
يافته ها: شواهد آزمون نشان مي دهد كه بين سبك هاي حل مسأله با رويكرد روانشناختي- رفتاري كسيدي و بي طرفي حسابرس رابطه معني داري وجود دارد. همچنين، سبك هاي خلاقانه، گرايش، اعتماد، جهت يابي، مهارگري و اجتناب به ترت‍‍‍يب بر بي طرفي حسابرس بي‍‍‍شترين تأثير را دارند.
نتيجه گيري: نتايج پژوهش نشان مي دهد كه سبك هاي حل مسأله، بي طرفي حسابرس را تحت تأثير قرار مي دهد. به طوري كه، سبك هاي حل مسأله بر پردازش اطلاعات، ارزيابي بي طرفانه شواهد و تصميم گيري و قضاوت حرف هاي حسابرسان تأثيرگذار است. لذا، نتايج پژوهش ميتواند موجب بهبود تصميم گيري و قضاوت حرف هاي حسابرس گردد و مفاهيم نظريه روانشناختي- رفتاري كسيدي را وارد متون تحقيقات رفتاري در حسابرسي نمايد.
چكيده لاتين :
Objective: Problem-solving styles are cognitive processes based on which people
choose appropriate and effective strategies in dealing with problems and difficulties.
These styles, as one of the models of systematization and information processing, lead
to appropriate decisions. The purpose of this study is to investigate the effect of
problem-solving styles with a psychological-behavioral approach on auditor
neutrality. Methods: The Descriptive-Survey method and the standard questionnaire
instrument have been used in this research. The statistical sample of the research
consisted of 503 auditors working in the auditing institutes of the Iranian Society of
Certified Auditors and the audit organization in 2020 and were selected by a simple
random sampling method. Also, research hypotheses were-tested by modeling
structural equations using PLS software. Results: Research shows that the
psychological and behavioral characteristics of people affect the effectiveness of their
performance. Thus, the decision-making process and professional judgment of
auditors are largely shaped by the application of cognitive and behavioral activities
and processes. Therefore, auditors' psychological differences contribute to an overall
understanding of their performance in gathering information, impartial evaluation of
evidence, and professional judgment. Test evidence shows that there is a significant
relationship between problem-solving styles with Cassidy's psychological-behavioral
approach and the auditor's neutrality. Also, creative styles, trends, confidence, failure,
avoidance, and avoiding have the greatest impact on the auditor's neutrality,
respectively. Conclusion: The results show that problem-solving styles affect the
auditor's neutrality. Thus, problem-solving styles are effective in information
processing, neutral evaluation of evidence, and decision-making and judgment of
auditors. Therefore, the results of the research can improve the decision-making and
Professional judgment of the auditor and introduce the concepts of Cassidy's
psychological-behavioral theory into the behavioral research texts in auditing. The
findings of the present study are important because it recognizes impartiality as one
of the basic components of auditors' professional judgment influenced by problemsolving
styles. Based on the results, it is suggested that to increase the impartiality of
independent auditors and thus improve the quality of auditing, auditing firms should
evaluate independent auditors based on the type of problem-solving styles for
information processing and impartial evaluation of evidence. Also, when hiring new
auditors, in addition to focusing on general and professional competencies, the type
of cognitive-behavioral styles should be evaluated. Because the existence of matching
between auditors' cognitive-behavioral styles and their performance, improves the
quality of auditing and increases the credibility of the audit profession in society.
