تاثير آنفلانزاي شغلي بر كيفيت حسابرسي (مورد مطالعه: حسابرسان داراي گرايش مذهبي كم و زياد)

The Impact of Job Flu on Audit Quality (Case study: Auditors with a low and high religious orientation

آنفلانزاي شغلي بيماري شايع اداري است كه بيشتر شاغلين با آن مواجه اند. ولي بدليل نامشهود بودن آن، برخي شاغلين از ابتلاء به آن بي­اطلاع هستند. اين بيماري ريشه در تنش­ها و استرس­هاي رواني داشته و هنگامي كه فرد داراي گرايش­هاي مذهبي و ديني ضعيف­تري باشد، تشديد مي يابد. هدف از مطالعه حاضر بررسي تاثير آنفلانزاي شغلي بر كيفيت حسابرسي است. اين هدف در بين حسابرسان داراي گرايش مذهبي بيشتر و كمتر ديني مورد بررسي قرار گرفته شده است. روش پژوهش، توصيفي از نوع همبستگي مي باشد. جامعه آماري اين پژوهش موسسات حسابرسي مي باشد. با توجه به حجم نامشخص جامعه آماري، نمونه با استفاده از فرمول كوكران بالغ بر 410 نفر از حسابرسان شاغل در موسسات حسابرسي مي باشد. براي گردآوري اطلاعات از پرسشنامه استاندارد استفاده شد. به صورت كلي نتايج در سطح خطاي (0/05>P) نشان داد كه آنفلانزاي شغلي بر كيفيت حسابرسي تاثير معكوس و معناداري دارد. همچنين اين اثر در حسابرسان داراي گرايش مذهبي كمتر ديني به نسبت حسابرسان داراي گرايش مذهبي بيشتر ديني تشديد مي يابد.

Occupational flu is the administrative illness most people are facing. But because of its intangible nature, some workers are unaware of being infected. This disease is rooted in mental stress and stress, and it intensifies when a person with less religious and religious orientations. The purpose of this study was to investigate the effect of occupational influenza on audit quality. Therefore, the statistical community of this research is the audit firms. This goal has been examined among auditors with more religious and less religious beliefs. The research method is descriptive correlational. Regarding the uncertain size of the statistical community, the sample is based on the Cochran formula of 410 auditors working in the audit firms. A standard questionnaire was used to collect information. The content validity of the questionnaires was verified by subject specialists and the reliability of the questionnaires was calculated using Cronbach's alpha coefficient (90%). Data analysis was done using SPSS and Eviews software at two levels of descriptive and inferential statistics. The results of the research showed that stress was 0.095%, overload was 0.451%, time pressure of 85.03%, work-family conflict with 162.0%, social impact pressure 0.20%, quality of work Reduced religious auditors. Other results of the research were stress 0.43%, overworking 0.074%, time pressure 0.001%, conflict with the family 0.0445%, social impact pressure 0.22%, quality of work of auditors with a tendency Religious lowering. Overall, the results at the error level (p <0.05) indicated that the occupational influenza had an inverse and significant effect on audit quality. Also, this effect is exacerbated by less religious religious auditors than audiences with a more religious religious orientation.