طراحي مدل افشاي موارد كليدي در گزارش حسابرسي: نظريه داده ‌بنياد و تحليل ماتريس تفسيري فازي (FISM)

Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis

هدف از اين پژوهش طراحي مدل افشاي موارد كليدي در گزارش حسابرسي با استفاده از نظريه داده بنياد و تحليل ماتريس تفسيري فازي( ) است. اين پژوهش بارويكرد آينده پژوهي بر اساس نظريه داده بنياد و تحليل ماتريس تفسيري فازي با استفاده از پرسشنامه استاندارد و مصاحبه با خبرگان انجام شده است . روش پژوهش مورد استفاده از منظر روش شناختي ، تحقيق پيمايشي ، از منظر ماهيت توصيفي- كاربردي و از منظر نتيجه جزو پژوهش هاي توسعه اي و از منظر روش شناسي مبتني بر روش آميخته ( تركيبي از كيفي و كمي ) است. دوره زماني پژوهش يكسال و جامعه هدف در بخش كيفي 13 نفر از متخصصان دانشگاهي و شركاي موسسات حسابرسي بودند كه چه به لحاظ علمي و چه به لحاظ تجربي، خبره تلقي مي‌شدند. فرآيندِ انتخاب افراد شيوه‌ي نمونه گيري نظري براساس دانش تجربي در حرفه حسابرسي بود . پاسخ هاي دريافت شده از پرسشنامه توزيع شده ميان جامعه آماري نشان مي دهد كه نتايج پژوهش در بخش كيفي از وجودِ 3 مقوله، 6 مولفه و 31 كد مفهومي حكايت دارد اما جامعه هدف در بخش كمي 22 نفر از كارگزاران داراي تجربه بيش از 5 سال بودند كه مولفه‌هاي اصلي شناسايي شده را به صورت ماتريسِ فازي مورد ارزيابي قرار دادند بودند. همچنين نتايج در بخش كمي نشان داد، افشاي مواردِ كليدي گزارشِ حسابرسي بر عدم موفقيت كسب و كار شركت هاي بورس اوراق بهادار تهران تاثير منفي و معناداري دارد.

The audit report is considered as the main output of the audit process and will be effective when the auditor's comments on the financial statements are more valuable and informative for users of financial statements. It is important to note that in recent years, due to the complexities of the financial markets, the demand for increased relevance and better reporting of audit reports has led to an increase in the effectiveness of audit report functions previous standards should be revised and new standards developed in the area of disclosure of key items in the audit report. Therefore, this study, understanding the level of importance of disclosing key items in the audit report and considering that there was no coherent and specific framework on the subject of research in the scientific community, through Glaser approach in data analysis, designed a model to disclose key items in the audit report. Also, in the second part of the research goal, through fuzzy interpretive matrix analysis, the most effective component identified in the foundation data analysis was determined to determine the explanatory knowledge of the components and categories of disclosure of key auditor report items in the Iranian capital market. Research methodology based on the purpose category, is among the exploratory research and in terms of results is also considered as part of development research and in terms of data type, is in the category of mixed method (qualitative-quantitative). The target population in the quality department was 13 academic experts and auditing partners who were considered experts, both scientifically and empirically. The process of selecting individuals was a theoretical sampling method based on empirical knowledge in the auditing profession. But the target community in a small number of 22 brokers had more than 5 years of experience evaluating the identified key components as a fuzzy matrix that due to the nature of the fuzzy interpretive matrix analysis, which emphasizes the limited number of participants in the research, it was approved this is the number of participants. The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 31 conceptual codes that have provided the disclosure of key items in the audit in the form of a hexagonal integrated model. The results in the quantitative section also showed that the most effective component of disclosing key items in the auditor's report is the component of reporting tax performance in the form of reporting specific items to users. This finding suggests that disclosing such reports provides insights beyond technical performance for the firm's future, which assesses the level of firm compliance with tax laws and norms of tax behavior in a competitive market.