دانلود مقاله تأثیر آرمان گرایی و شک گرایی بر کشف تقلب حسابرسان
چکیده
مقدمه
نظریه و فرضیه ها
روش تحقيق
نتایج
نتیجه گیری و بحث
منابع
Abstract
Introduction
Theory and Hypotheses
Research Method
Results
Conclusions and Discussion
References
چکیده
اگرچه تنظیم‌کننده‌ها نقص‌های اخلاقی را به‌عنوان یک عامل کلیدی در ناکامی حسابرسان در کشف گزارش‌گری مالی متقلبانه مشتریانشان (تقلب) شناسایی کرده‌اند، تحقیقاتی که با استفاده از تئوری اخلاقی برای بررسی کشف تقلب حسابرسان انجام می‌شود، محدود است. ما شواهدی در مورد تأثیر مشترک آرمان گرایی اخلاقی و شک گرایی در صفت بر قضاوت های تقلب حسابرسان ارائه می کنیم. ایدئالیسم اخلاقی نشان دهنده نگرانی فرد برای رفاه دیگران است در حالی که شک گرایی در صفت نشان دهنده تمایل فرد به اعتبار بخشیدن به یک گزاره است. فورسایت (J Pers Soc Psychol 39:175-184، 1980) نظریه می دهد که بین ایده آلیسم اخلاقی و تحمل فریب رابطه وجود دارد. با تکیه بر این بینش، فرض می‌کنیم که ایده‌آل‌گرایی اخلاقی و شک‌گرایی ویژگی‌ها تأثیر مکملی بر عملکرد برنامه‌ریزی تقلب حسابرسان دارند. این امر به این دلیل است که اولی میزان تحمل حسابرس را برای اجازه دادن به مشتری برای فرار از یک عمل مشکوک اخلاقی تعیین می کند، در حالی که دومی در تعیین نحوه جستجو و ارزیابی کلی شواهد مهم است. ما از پرسشنامه موقعیت اخلاقی Forsyth (1980) برای اندازه گیری ایده آلیسم اخلاقی و مقیاس Hurtt (Auditing: A J Pract Theory 29(1):149-171, 2010) برای اندازه گیری شک گرایی در صفات استفاده کردیم. نتایج ما نشان می‌دهد که بین شک‌گرایی به صفت و تعداد روش‌های حسابرسی مؤثر، ارتباط مثبت معناداری وجود دارد، اما فقط برای حسابرسانی که ایده‌آل‌گرایی اخلاقی بالایی دارند. نتایج اهمیت اندازه‌گیری و کنترل اثرات این ویژگی‌ها را هنگام ارزیابی عملکرد کشف تقلب نشان می‌دهد. این مقاله همچنین با نشان دادن اینکه یک نظریه اخلاقی می تواند درک و بینش بیشتری از یک پدیده مهم حسابداری ایجاد کند، کمک می کند.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting (fraud), research using ethical theory to examine auditors’ fraud detection remains limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments. Ethical idealism reflects an individual’s concern for the welfare of others while trait skepticism reflects an individual’s disposition to validating a proposition. Forsyth (J Pers Soc Psychol 39:175–184, 1980) theorizes that there is an association between ethical idealism and tolerance for deception. Drawing on that insight, we posit that ethical idealism and trait skepticism have a complementary effect on auditors’ fraud planning performance. This is because the former determines an auditor’s tolerance for allowing a client to get away with an ethically questionable act while the latter is important in determining how evidence is generally sought and evaluated. We used the Forsyth (1980) ethical position questionnaire to measure ethical idealism and the Hurtt (Auditing: A J Pract Theory 29(1):149–171, 2010) scale to measure trait skepticism. Our results indicate that there is a significant positive association between trait skepticism and the number of effective audit procedures but only for auditors who have high ethical idealism. The results highlight the importance of measuring and controlling for the effects of these traits when evaluating fraud detection performance. The paper also contributes by showing that an ethics theory can generate additional understanding of and insights into an important accounting phenomenon.
Introduction
Fraudulent fnancial reporting (fraud) has severe consequences for various stakeholders in the fnancial reporting space (Beasley et al. 2010). As such, auditors are required to plan their audits to provide reasonable assurance of detecting fraud (PCAOB 2010, 2011; IAASB 2010a). Nevertheless, prior research shows that auditors rarely detect fraud even though its incidence continues to grow (Nallareddy and Ogneva 2017). Efective evaluation of fraud requires evidence that an intentional misstatement occurred and an assessment of the consequences of the potential fraud. While determining whether an intentional misstatement has occurred is ultimately an evidential question, evaluating the consequences of a potential fraud requires an ethical judgment. The latter judgment is further complicated because the consequences for various stakeholders may vary, requiring balancing these competing interests. In particular, an auditor who suspects questionable accounting must choose between challenging or not challenging the accounts. The former choice potentially harms his fee-paying client while the later choice potentially harms faceless investors. It has been suggested that this tension may unconsciously tip the scale in favor of not challenging the accounts (Bazerman et al. 2002).
Conclusions and Discussion
This study leverages insights from the ethical position theory in combination with the accounting literature on trait skepticism to increase understanding of how traits afect auditors’ fraud planning judgments. Considering that fraud planning judgments require both assertions testing, which conceivably is partly driven by trait skepticism, and evaluation of the consequences of the potential fraud, which we conceptualize as related to ethical idealism, we have proposed and found that additional insights into fraud planning performance could be garnered by examining the two traits jointly.
It is important to understand the role of auditors’ ethical position because fraud detection involves the evaluation of the consequences of an incorrect fraud report on various stakeholders. This is a classic ethical dilemma. Ethics research highlights the importance of understanding the degree to which an action’s consequences should infuence judgment (Forsythe 1980, 1981, 1992). Thus, it is reasonable to expect an association between auditors’ ethical idealism and their fraud planning judgments. Professional standards and prior research have appositely focused on skepticism since an auditor’s presumption of the validity of client’s assertions likely afects evidential gathering, with a more skeptical presumption warranting the acquisition of more evidence (Nelson 2009). To the extent that personality traits afect fraud planning judgments, it is, therefore, important and of interest to examine how the two traits interactively afect an auditor’s evaluation of a client’s attempted fraudulent fnancial reporting (fraud).
H1 The association between either trait skepticism or ethical idealism and the number of efective fraud audit procedures depends on the other trait