ﺗﺄﺛﯿﺮ ﻫﻮﯾﺖ اﺟﺘﻤﺎﻋﯽ و اﻧﻌﻄﺎفﭘﺬﯾﺮي ﺑﺮ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎ ﺗﺄﮐﯿﺪ ﺑﺮ ﻧﻘﺶ اﺳﺘﺮس

The Effect of Social Identity and Flexibility on Audit Quality with Emphasis on the Stress Role

ﻫﺪف از اﯾﻦ ﻣﻘﺎﻟﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﻫﻮﯾﺖ اﺟﺘﻤﺎﻋﯽ و اﻧﻌﻄﺎفﭘﺬﯾﺮي ﺑﺮ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎ ﺗﺄﮐﯿﺪ ﺑﺮ ﻧﻘﺶ ﺗﻌﺪﯾﻞﮐﻨﻨﺪﮔﯽ اﺳﺘﺮس ﻧﻘﺶ، اﺳﺖ. ﻧﻤﻮﻧﻪ ﻧﻬﺎﯾﯽ ﻣﻮرد اﺳﺘﻔﺎده ﺑﺮاي اﯾﻦ ﻣﻄﺎﻟﻌﻪ، ﺷﺎﻣﻞ 390 ﭘﺮﺳﺸﻨﺎﻣﻪ ﺟﻤﻊآوري ﺷﺪه از اﻋﻀﺎي ﺟﺎﻣﻌﻪ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ ﻣﯽﺑﺎﺷﺪ. در ﺳﻄﺢ ﺗﻮﺻﯿﻔﯽ ﺗﺤﻠﯿﻞ دادهﻫﺎ، از آﻣﺎرهﻫﺎي ﻣﯿﺎﻧﮕﯿﻦ و اﻧﺤﺮاف ﻣﻌﯿﺎر اﺳﺘﻔﺎده ﺷﺪ. ﻋﻼوه ﺑﺮ اﯾﻦ دادهﻫﺎ ﺑﺎ ﺑﻪﮐﺎرﮔﯿﺮي ﻧﺮماﻓﺰارﻫﺎي اس.ﭘﯽ.اس.اس و اﺳﻤﺎرت ﭘﯽ.ال.اس، از ﻃﺮﯾﻖ اﻟﮕﻮﺳﺎزي ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري ﻣﻮرد ﺗﺤﻠﯿﻞ ﻗﺮار ﮔﺮﻓﺖ. ﯾﺎﻓﺘﻪﻫﺎ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ ﻣﺘﻐﯿﺮﻫﺎي ﻫﻮﯾﺖ اﺟﺘﻤﺎﻋﯽ و اﻧﻌﻄﺎفﭘﺬﯾﺮي ﺣﺴﺎﺑﺮﺳﺎن، ﺗﺄﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﯽداري ﺑﺮ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮس دارﻧﺪ. ﻫﻤﭽﻨﯿﻦ ﻣﺘﻐﯿﺮ اﺳﺘﺮش ﺷﻐﻠﯽ ﺗﺄﺛﯿﺮ ﻣﻨﻔﯽ و ﻣﻌﻨﯽداري ﺑﺮ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ دارد. ﻋﻼوه ﺑﺮ اﯾﻦ ﻣﺸﺨﺺ ﺷﺪ ﮐﻪ اﺳﺘﺮس راﺑﻄﻪ ﺑﯿﻦ اﻧﻌﻄﺎفﭘﺬﯾﺮي ﺣﺴﺎﺑﺮﺳﺎن و ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ را ﺗﻌﺪﯾﻞ ﻣﯽﮐﻨﺪ اﻣﺎ ﺑﺮ راﺑﻄﻪ ﺑﯿﻦ ﻫﻮﯾﺖ اﺟﺘﻤﺎﻋﯽ و ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﺗﺄﺛﯿﺮ ﻣﻌﻨﯽداري ﻧﺪارد. ﻫﻤﭽﻨﯿﻦ ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﺑﯿﺎﻧﮕﺮ اﯾﻦ اﺳﺖ ﮐﻪ ﻫﺮ ﺷﺶ ﻣﺆﻟﻔﻪ ﺑﺎرﮐﺎري ﻧﻘﺶ، ﺑﯽﮐﻔﺎﯾﺘﯽ ﻧﻘﺶ، دوﮔﺎﻧﮕﯽ ﻧﻘﺶ، ﻣﺤﺪوده ﻧﻘﺶ، ﻣﺴﺌﻮﻟﯿﺖ و ﻣﺤﯿﻂ ﻓﯿﺰﯾﮑﯽ، ﺑﺮ اﺳﺘﺮس ﺷﻐﻠﯽ ﺗﺄﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﯽداري دارﻧﺪ.

The purpose of this paper was to investigate the effect of social identity and flexibility on audit quality with emphasis on the role of role stress moderator. The final sample used for this study includes 390 questionnaires collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics were used. In addition, the data were analyzed using SPSS and Smart PLS software through structural equation modeling . Findings showed that the variables of social identity and auditor flexibility have a positive and significant effect on auditor quality. Also, job stress variable has a negative and significant effect on audit quality. In addition, it was found that stress modulates the relationship between auditors' flexibility and audit quality but does not have a significant effect on the relationship between social identity and audit quality. The results also indicate that all six components of role loading, role inefficiency, role duality, role range, responsibility and physical environment have a positive and significant effect on job stress .