تأثير ريسك و زيان بر تقاضا براي كيفيت حسابرسي

The Impact of Risk and Loss on the Demand for Audit Quality

ﺑﺮرﺳﯽ ﻋﻮاﻣﻞ ﻣﻮﺛﺮ ﺑﺮ ﺗﻘﺎﺿﺎ ﺑﺮاي ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ از دﯾﺪﮔﺎه رﻓﺘﺎر ﻣﺪﯾﺮان، ﯾﮏ ﻣﻮﺿﻮع ﺟﺎﻟﺐ ﺗﻮﺟﻪ ﻣﯽﺑﺎﺷﺪ. ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ رﯾﺴﮏ و زﯾﺎن ﺑﺮ ﺗﻘﺎﺿﺎي ﻣﺪﯾﺮان ﺑﺮاي ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﻣﯽﭘﺮدازد. اﯾﻦ ﭘﮋوﻫﺶ از ﻧﻮع ﺗﺠﺮﺑﯽ اﺳﺖ و از روش آزﻣﺎﯾﺸﯽ ﺑﺎ ﻃﺮح ﻋﺎﻣﻠﯽ 2×2 ﺑﯿﻦﮔﺮوﻫﯽ، ﺑﻬﺮه ﺑﺮده اﺳﺖ. ﻣﺘﻐﯿﺮﻫﺎي ﻣﺴﺘﻘﻠﯽ ﮐﻪ ﻣﻮرد دﺳﺘﮑﺎري ﻗﺮار ﮔﺮﻓﺘﻪاﻧﺪ، رﯾﺴﮏ و زﯾﺎن اﺳﺖ. ﻧﻤﻮﻧﻪ آﻣﺎري ﻣﺸﺘﻤﻞ ﺑﺮ 88 آزﻣﻮدﻧﯽ ﺑﻪ ﺷﮑﻞ ﺗﺮﮐﯿﺒﯽ از اﻓﺮاد ﺣﺮﻓﻪ و داﻧﺸﮕﺎﻫﯽ اﺳﺖ ﮐﻪ ﺑﻪ ﻃﻮر ﺗﺼﺎدﻓﯽ اﻧﺘﺨﺎب و در ﭼﻬﺎر ﮔﺮوه ﺗﻮزﯾﻊ ﺷﺪهاﻧﺪ. ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﻧﺸﺎن داد در ﺷﺮاﯾﻂ وﺟﻮد ﮔﺰﯾﻨﻪﻫﺎي رﯾﺴﮑﯽ در ﺷﺮﮐﺖ، ﺗﻘﺎﺿﺎي ﻣﺪﯾﺮان ﺑﺮاي ﺧﺪﻣﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎﮐﯿﻔﯿﺖ ﮐﺎﻫﺶ ﻣﯽﯾﺎﺑﺪ. ﻫﻤﭽﻨﯿﻦ، در ﺻﻮرﺗﯽ ﮐﻪ ﺷﺮﮐﺖ در ﺷﺮاﯾﻂ زﯾﺎن ﻗﺮار ﮔﯿﺮد، ﻣﺪﯾﺮان ﺑﺎ اﺣﺘﻤﺎل ﮐﻤﺘﺮي ﻣﺘﻘﺎﺿﯽ ﺧﺪﻣﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎﮐﯿﻔﯿﺖ ﻫﺴﺘﻨﺪ. وﺟﻮد ﺷﺮاﯾﻂ رﯾﺴﮑﯽ و اﺣﺘﻤﺎل زﯾﺎندﻫﯽ ﻣﻮﺟﺐ ﻣﯽﺷﻮد ﻣﺪﯾﺮان ﺗﻤﺎﯾﻞ ﭘﯿﺪا ﮐﻨﻨﺪ ﮐﻪ اﺧﺘﯿﺎر و آزادي ﻋﻤﻞ آﻧﻬﺎ در ﮔﺰارﺷﮕﺮي اﻓﺰاﯾﺶ ﯾﺎﺑﺪ. اﯾﻦ ﻣﻮﺿﻮع ﻣﻮﺟﺐ ﮐﺎﻫﺶ ﺗﻘﺎﺿﺎي ﻣﺪﯾﺮان ﺑﺮاي ﺧﺪﻣﺎت ﺑﺎ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﻣﯽﺷﻮد.

Examining the factors affecting demand for audit quality from the perspective of managers, is an interesting topic. Our research investigates the effect of risk aversion and loss aversion on managers’ demand for audit quality. We have utilized an experimental method with 2*2 between subject’s factorial designs. Manipulated variables are risk and loss. The sample consists of 88 subjects including professionals and academics randomly assigned to four groups. The results showed that in the presence of risk, managers ‘demand for quality audit decreases. Also, if there is potential loss for the company, managers are less likely to demand for high audit quality. The existence of risky conditions and the possibility of loss cause managers to tend to increase their discretion and freedom of action in reporting. This reduces the demand for managers for quality audit services. The results of this study, by identifying the behavioral factors affecting the demand for quality auditing, provide valuable information in the field of audit quality and judgment and decision-making in accounting.