كليدواژه :
ﺗﺌﻮري رﻓﺘﺎر ﺑﺮﻧﺎﻣﻪ رﯾﺰي ﺷﺪه , ﺗﺼﻤﯿﻢ ﮔﯿﺮي اﺧﻼﻗﯽ , ﺗﻤﺎﯾﻞ ﻫﺸﺪاردﻫﯽ , ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ
چكيده فارسي :
ﺗﻤﺎﯾﻞ ﻫﺸﺪاردﻫﯽ ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ ﯾﮏ ﺣﺮﮐﺖ از ﺳﻮي آن ﻫﺎ اﺳﺖ، ﮐﻪ ﺑﻪ ﻣﻨﻈﻮر آﺷﮑﺎرﺳﺎزي ﺗﺨﻠﻒ ﻫﺎ و ﮔﺰارش آن ﺑﻪ واﺣﺪﻫﺎي ﻧﻈﺎرﺗﯽ اﻧﺠﺎم ﻣﯽﺷﻮد؛ اﻣﺎ ﻧﺪاﺷﺘﻦ اﻧﮕﯿﺰه و ﺗﻤﺎﯾﻞ ﺑﻪ اﻓﺸﺎ و ﮔﺰارش اﺷﺘﺒﺎه ﻫﺎي ﮐﺸﻒ ﺷﺪه از ﺳﻮي ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ و ﺗﻤﺎﯾﻞ ﻧﺪاﺷﺘﻦ آن ﻫﺎ ﺑﻪ ﻫﺸﺪاردﻫﯽ، اﻗﺘﻀﺎ ﻣﯽ ﮐﻨﺪ ﮐﻪ ﻋﻮاﻣﻞ ﻣﺆﺛﺮ ﺑﺮ ﺗﻤﺎﯾﻞ ﻫﺸﺪاردﻫﯽ ﺣﺴﺎﺑﺮﺳﺎن در ﭘﮋوﻫﺶ ﻫﺎي ﻋﻠﻤﯽ ﻣﻮرد ﺑﺮرﺳﯽ و واﮐﺎوي ﻗﺮار ﮔﯿﺮد ﮐﻪ ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﺎ ﻫﻤﯿﻦ ﻫﺪف ﻃﺮاﺣﯽ و اﺟﺮا ﺷﺪهاﺳﺖ. اﯾﻦ ﭘﮋوﻫﺶ از ﻟﺤﺎظ ﻫﺪف، ﮐﺎرﺑﺮدي و از ﺟﻬﺖ روش، ﻫﻤﺒﺴﺘﮕﯽ و از ﻧﻮع ﭘﯿﻤﺎﯾﺸﯽ اﺳﺖ. ﺟﺎﻣﻌﮥ آﻣﺎري، ﻣﺆﺳﺴﻪ ﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان و ﻧﻤﻮﻧﮥ ﭘﮋوﻫﺶ56 ﻣﺆﺳﺴﻪ در ﺳﺎل 1399 اﺳﺖ ﮐﻪ ﺑﺮ اﺳﺎس در دﺳﺘﺮس ﺑﻮدن اﻧﺘﺨﺎب ﺷﺪه اﻧﺪ. اﺑﺰار ﭘﮋوﻫﺶ ﭘﺮﺳﺶ ﻧﺎﻣﻪ و ﺳﻨﺎرﯾﻮ ﺑﻮده و ﻓﺮﺿﯿﻪ ﻫﺎي ﭘﮋوﻫﺶ ﺑﺎ اﺳﺘﻔﺎده از اﻟﮕﻮي ﺣﺪاﻗﻞ ﻣﺮﺑﻌﺎت ﻣﻌﻤﻮﻟﯽ آزﻣﻮن ﺷﺪهاﺳﺖ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﺣﺴﺎﺑﺮﺳﺎن ﺗﺎ ﭼﻪ ﺣﺪ ﺧﻮد را ﻧﻤﺎﯾﻨﺪﮔﺎن اﺧﻼﻗﯽ ذيﻧﻔﻌﺎن ﻣﯽ داﻧﻨﺪ. ﺑﻪ ﻋﺒﺎرﺗﯽ ﺷﻮاﻫﺪ ﭘﮋوﻫﺶ ﮔﻮﯾﺎي اﯾﻦ اﺳﺖ ﮐﻪ ﻧﮕﺮش ﻓﺮد ﻧﺴﺒﺖ ﺑﻪ ﻫﺸﺪاردﻫﯽ، ﭘﺬﯾﺮش اﺧﻼﻗﯽ ﺗﻮﺳﻂ ﺧﻮد و دﯾﮕﺮان، ادراك ﻓﺮد ﻧﺴﺒﺖ ﺑﻪ ﮐﻨﺘﺮل رﻓﺘﺎري، ﺗﻌﻬﺪ ﻧﺴﺒﺖ ﺑﻪ اﺳﺘﻘﻼل، ﺣﻤﺎﯾﺖ ﺳﺎزﻣﺎﻧﯽ، ﻫﻤﺒﺴﺘﮕﯽ ﮔﺮوﻫﯽ، ﻫﻨﺠﺎرﻫﺎي ﮔﺮوﻫﯽ، وﺿﻌﯿﺖ ﻣﺴﺌﻠﮥ اﺧﻼﻗﯽ و ﻣﺴﺌﻮﻟﯿﺖ ﻓﺮدي در ﮔﺰارش دﻫﯽ اﺛﺮ ﻣﺜﺒﺘﯽ ﺑﺮ ﺗﻤﺎﯾﻞ ﻫﺸﺪاردﻫﯽ در ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ دارد؛ وﻟﯽ ﭘﯿﺎﻣﺪﻫﺎي ﮔﺰارش دﻫﯽ ﺑﺮاي ﻓﺮد، اﺛﺮ ﻣﻨﻔﯽ ﺑﺮ ﺗﻤﺎﯾﻞ ﻫﺸﺪاردﻫﯽ در ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ دارد.
چكيده لاتين :
The desire to “Whistle-Blowing" the independent auditor is a move by independent auditors
to detect violations and report them to monitoring bodies. However, the lack of motivation
and willingness to disclose the report of errors discovered by independent auditors and the
lack of willingness to Whistle-Blowing among them, requires that in the present study to
focus on the ethical decision-making process, so that auditors Be encouraged independently
and try to be alert. This research is purposeful, applied and a combination of cross-sectional
and correlational survey methods. The statistical population of the trusted auditing firms of
Tehran Stock Exchange and the research sample includes 56 firms in 2020 that are selected
based on availability. The research tool is a questionnaire and a scenario. The research
hypotheses are tested using the least squares model. The results of the study show the extent
to which auditors consider themselves to be the ethical representatives of the client. In other
words, research evidence suggests that an individual's attitude toward Whistle-Blowing,
ethical acceptance by others and oneself, one's perception of behavioral control, commitment
to independence, and individual responsibility in reporting have a positive effect on the
willingness to Whistle-Blowing independent auditors. But the consequences of reporting for
the individual have a negative effect on the willingness to Whistle-Blowing by independent
auditors. Also, organizational support, correlation, group, group norms, and ethical status.
Relationship between individual auditors’ characteristics, (attitude, acceptance, ethics,
individual perception of behavioral control, commitment to audit independence, individual
responsibility. In reporting and the consequences of reporting to the individual) and the
individual's willingness to Whistle-Blowing by independent auditors.
