ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺗﯿﭗ ﺷﺨﺼﯿﺘﯽ ﺣﺴﺎﺑﺮس ﺑﺮ ﺟﻨﺒﮥ ﻣﺤﺘﻮاﯾﯽ ﺧﻮاﻧﺎﯾﯽ ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ

Investigating the Effect of Auditor Personality Type on the Content Aspect of the Readability of the Audit Report

ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ ﺑﻪ ﻋﻨﻮان ﻧﺘﯿﺠﻪ ﻓﺮاﯾﻨﺪ ﺧﺪﻣﺎت اﻃﻤﯿﻨﺎنﺑﺨﺸﯽ ﺑﻮده و ﺧﻮاﻧﺎﯾﯽ آن ﯾﮑﯽ از ﻣﺆﻟﻔﻪ ﻫﺎي ﭘﺮاﻫﻤﯿﺖ ﻗﺎﺑﻞ ﻓﻬﻢ ﺑﻮدن اﯾﻦ ﮔﺰارش ﺑﺮاي ﮐﺎرﺑﺮان اﺳﺖ ﮐﻪ ﻣﯽ ﺗﻮاﻧﺪ از ﻋﻮاﻣﻞ ﺑﺴﯿﺎري ﻫﻤﭽﻮن وﯾﮋﮔﯽ ﻫﺎي ﺷﺨﺼﯿﺘﯽ ﺣﺴﺎﺑﺮﺳﺎن ﺗﺄﺛﯿﺮ ﺑﭙﺬﯾﺮد. ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺗﯿﭗ ﺷﺨﺼﯿﺘﯽ ﺣﺴﺎﺑﺮﺳﺎن ﺑﺮ ﺟﻨﺒﮥ ﻣﺤﺘﻮاﯾﯽ ﺧﻮاﻧﺎﯾﯽ ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ ﻣﯽ ﭘﺮدازد. در اﯾﻦ ﭘﮋوﻫﺶ داده ﻫﺎي ﻣﺮﺑﻮط ﺑﻪ ﻣﺘﻐﯿﺮ ﺗﯿﭗ ﺷﺨﺼﯿﺘﯽ ﺣﺴﺎﺑﺮس ﺑﺎ اﺳﺘﻔﺎده از آزﻣﻮن ﻣﺆﻟﻔﻪ ﻫﺎي اﺻﻠﯽ و ﭘﻨﺞ ﻋﺎﻣﻞ ﺷﺨﺼﯿﺖ، ﺷﺎﻣﻞ ﺑﺮون ﮔﺮاﯾﯽ، روانرﻧﺠﻮري، اﻧﻌﻄﺎف ﭘﺬﯾﺮي، ﺗﻮاﻓﻖﭘﺬﯾﺮي و ﺑﺎوﺟﺪان ﺑﻮدن، از ﻃﺮﯾﻖ ﭘﺮﺳﺶﻧﺎﻣﮥ ﭘﻨﺞ ﻋﺎﻣﻠﯽ ﻧﺌﻮ ﻣﮏﮐﺮي و ﮐﺎﺳﺘﺎ )1997(، ﮔﺮدآوري ﺷﺪ. ﺑﺮاي اﻧﺪازه ﮔﯿﺮي ﻣﺘﻐﯿﺮ ﺟﻨﺒﮥ ﻣﺤﺘﻮاﯾﯽ ﺧﻮاﻧﺎﯾﯽ ﮔﺰارش ﺣﺴﺎﺑﺮس، از ﺷﺎﺧﺺ ﻫﺎي ﮔﺎﻧﯿﻨﮓ ﻓﺎگ و ﻓﻠﺶ اﺳﺘﻔﺎده ﺷﺪ. ﻧﻤﻮﻧﮥ اﻧﺘﺨﺎﺑﯽ در اﯾﻦ ﭘﮋوﻫﺶ ﺗﻌﺪاد 87 ﻧﻔﺮ از ﺷﺮﮐﺎ و ﻣﺪﯾﺮان ﺣﺴﺎﺑﺮﺳﯽ ﻋﻀﻮ ﺟﺎﻣﻌﮥ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ و ﺗﻌﺪاد 231 ﮔﺰارش ﺣﺴﺎﺑﺮس ﻣﺮﺑﻮط ﺑﻪ ﺷﺮﮐﺖ ﻫﺎي ﺑﻮرﺳﯽ ﮐﻪ در ﺳﺎل 98 ﺑﻪ آن ﻫﺎرﺳﯿﺪﮔﯽ ﺷﺪ، ﻣﯽ ﺑﺎﺷﺪ. ﯾﺎﻓﺘﻪ ﻫﺎ ﻧﺸﺎن داد در ﻣﺠﻤﻮع ﺗﯿﭗ ﺷﺨﺼﯿﺘﯽ ﺣﺴﺎﺑﺮس ﺑﺮ ﺟﻨﺒﮥ ﻣﺤﺘﻮاﯾﯽ ﺧﻮاﻧﺎﯾﯽ ﮔﺰارش ﺣﺴﺎﺑﺮس ﺗﺄﺛﯿﺮﮔﺬار اﺳﺖ و از ﺑﯿﻦ وﯾﮋﮔﯽ ﻫﺎي ﺷﺨﺼﯿﺘﯽ ﻣﻮرد ﻧﻈﺮ، ﺑﺎوﺟﺪان ﺑﻮدن و اﻧﻌﻄﺎف ﭘﺬﯾﺮي و ﺑﺮون ﮔﺮاﯾﯽ ﺣﺴﺎﺑﺮس ﺑﺮ ﺧﻮاﻧﺎﯾﯽ ﮔﺰارش ﺣﺴﺎﺑﺮس اﺛﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﺎداري دارد وﻟﯽ روان رﻧﺠﻮري و ﺗﻮاﻓﻖ ﭘﺬﯾﺮي او ارﺗﺒﺎط ﻣﻌﻨﺎداري ﺑﺎ ﺟﻨﺒﮥ ﻣﺤﺘﻮاﯾﯽ ﺧﻮاﻧﺎﯾﯽ ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ ﻧﺪارد.

The audit report as a result of the assurance service process and its readability is one of the most important components of the report's comprehensibility for users, which can be influenced by many factors such as the personality traits of the auditors. The present study examines the effect of auditors' personality type on the content aspect of the readability of the audit report. In this study, data related to the auditor personality type variable are collected using the principal components test and five personality factors including extraversion, neuroticism, flexibility, agreeability and conscientiousness, through Neo McCray and Costa (1997) five-factor questionnaire. Gunning phage and flash indices were used to measure the content variability of the auditor's report. The selected sample in this study is 87 partners and audit managers who are members of the Institute of Certified Public Accountants and 231 audit reports related to listed companies that were reviewed by these institutions in 2019. The results show that the auditor's personality type in terms of content. The readability of the auditor's report is influential and personality traits including conscientiousness, flexibility and extraversion of the auditor have a positive and significant effect on the readability of the auditor's report and the auditor's neuroticism and agreeability have no significant relationship with the content aspect of the readability of the audit report.