بررسی تأثیر دیدگاه‌های تردید حرفه‌ای حسابرس بر ارزیابی ریسک تقلب،با توجه به اثر مداخله‌کنندگی مهارت ارتباطی و تضعیف اجتماعی

انصاری، عبدالمهدی؛ کمالی کرمانی، نرگس (1389). بررسی عوامل مؤثر بر تصمیم حسابرسان جهت استفاده از (ابزار کمکی تصمیم‌گیری) در ارزیابی ریسک تقلب مدیریت. تحقیقات حسابداری و حسابرسی، (2)16، 62-79.

بنی مهد، بهمن؛ گل محمدی، آرش (1396). بررسی رابطه میان جو اخلاقی و هشداردهی در مورد تقلب از طریق الگوی گزارشگری اختیاری در حرفه حسابرسی ایران. حسابداری ارزشی و رفتاری، (3) 2، 61-86.

بنی مهد، بهمن؛ نجاتی، امیر (1395). رابطه بین فرهنگ سازمانی و تعهد کاری حسابرسان. پژوهش‌های حسابداری مالی و حسابرسی، (30)8، 119-137.

حاجیها، زهره؛ گودرزی، احمد؛ فتاحی، زهرا (1392). ارتباط ویژگی‌های تردید حرفه‌ای حسابرسان و قضاوت و تصمیم‌گیری آنها. حسابداری مدیریت، (4)6، 43-59.

حساس یگانه، یحیی؛ مداحی، آزاده (1388). اثربخشی فرآیند حسابرسی در کشف اشتباهات و تحریف های با اهمیت در صورت های مالی. پژوهش های حسابداری مالی و حسابرسی،(4)1، 49-76.

حسینی، سید حسین؛ مهران، ذکریایی (1398). تأثیر دیدگاه‌های تردید حرفه‌ای خنثی و سوگیرانه بر پیامدهای شغلی حسابرس. حسابداری ارزشی و رفتاری، (4)4، 103-134.

حسینی، سید حسین؛ نیکومرام، هاشم؛ رضایی، علی اکبر (1394). تبیین مؤلفه‌های تأثیر گذار بر تردید حرفه‌ای حسابرسان با تکیه بر ابعاد فردی. حسابداری مدیریت، (25)8، 13-25.

رحیم نیا، فریبرز؛ نیکخواه فرخانی، زهرا (1390). تأثیر جو اخلاقی سازمان بر هویت سازمانی و تمایل به ترک خدمت فروشندگان. اخلاقدرعلوموفناوری، (4)6، 84-94.

رضائی، نرگس؛ بنی مهد، بهمن؛ حسینی، سید حسین (1397). تأثیر هویت سازمانی و حرفه‌ای بر تردید حرفه‌ای حسابرس مستقل. دانش حسابرسی، (71)18، 175-199.

رؤیایی، رمضانعلی؛ یعقوب نژاد، احمد؛ آذین فر، کاوه (1393). ارتباط بین تردید حرفه‌ای و قضاوت حرفه‌ای حسابرسان مستقل. پژوهش‌های حسابداری مالی و حسابرسی، (22)6، 67-95 .

صفری، زهرا؛ موسوی کاشی، زهره (1397). رابطه میان اثربخشی فردی و خطا در ارزیابی ریسک تقلب. حسابداری ارزشی و رفتاری، (6)3، 255-277.

غلامرضایی، محسن؛ حسنی، محمد (1397). تأثیر اختلالات شخصیت بر تردید حرفه‌ای حسابرسان مستقل. دانش حسابداری، (2)10، 43-76.

غلامرضایی، محسن؛ حسنی، محمد (1396). نقش طرز تفکر، ارزش‌های اخلاقی و انحراف‌های رفتاری در میزان تردید حرفه‌ای حسابرسان. پژوهش‌هایکاربردیدرگزارشگریمالی، (11)6، 47-84.

فروغی، داریوش؛ کیانی، غلامحسین؛ رهروی دستجردی، علیرضا (1397). ارزیابی خطر تقلب مدیران با استفاده از روش داده‌کاوی. دانش حسابداری، (1)2، 114-91.

فیاضی، مرجان؛ یوسفیان آرانی، وحید (1394). تأثیر تضعیف اجتماعی بر تعهد سازمانی و درگیری شغلی.مطالعات مدیریت ( بهبود و تحول) ،(79)24، 47 – 72.

مؤمنی، منصور؛ قیومی، فعال (1396). تحلیل‌های آماری با استفاده از SPSS. انتشارات کتاب نو، 33-32.

مهام، کیهان (1383). تأثیر ویژگیهای حسابرس بر قضاوت حرفه‌ای. حسابداررسمی، (3)1، 3-5.

وارثیان، کامران (1392). رویکرد مؤثر حسابرسان به تقلب در صورت‌های مالی. حسابرس،(69)15، 84-86..

یعقوب‌نژاد، احمد؛ رؤیایی، رمضانعلی؛ آذین‌فر، کاوه (1391). ارتباط بین شاخص‌های مکتب تردیدگرایی و کیفیت حسابرسی. حسابداری مدیریت، (14)5، 25-35.

References

Ahearn, K.K., Ferris, G.R., Hochwarter, W.A., Douglas, C., Ammeter, A.P. (2004). Leader political skill and team performance. Journal of Management, 30(3), 309-327.

American Institute of Certified Public Accountants. (2002). SAS 99: Consideration of Fraud in a Financial Statement Audit, New York, NY: AICPA.

Anderson, J.C., Jennings, M.M., Low, D., Reckers, P. (1997). The mitigation of hindsight bias in judges’ evaluation of auditor decisions. Auditing: A Journal of Practice & Theory 16(2), 20-39.

Ansari, A., Kamali, K.N. (2010). Investigating factors affecting auditors' decisions to use "Decision-Making Assistants" in assessing management risk fraud. Journal of Accounting and Auditing Research, 16, 62-79 [In Persian].

Arkes, H.R., Dawes, R.M., Christensen, C. (1986). Factors influencing the use of a decision rule in a probabilistic task. Organizational Behavior and Human Decision Processes, 37(1), 93–110.

Asare, S.K., Wright, A. (2004). The effectiveness of alternative risk assessment and program planning tools in a fraud setting. Contemporary Accounting Research, 21(2), 325-352.

Banimahd, B., Golmohamadi, A. (2017). Investigating the relationship between ethical climate and whistleblowing through optional reporting model in Iran’s audit profession. Journal of Behavioral and Valued Accounting, 2(3), 61-86 [In Persian].

Banimahd, B., Nejati, A. (2016). The relationship between organizational culture and auditors' work commitment. Financial Accounting and Auditing Rsearche, 8(30) 119-137 [In Persian].

Beasley, M.S., Carcello, J.V., Hermanson, D.R. (2000). Fraud-related SEC Enforcement Actions against Auditors: 1987-1997, AICPA, New York, NY.

Bhattacharjee, S., Moreno, K. (2013). The role of auditors' emotions and moods on audit judgment: A research summary with suggested practice implications. Current Issues in Auditing, 7(2), 1-8.

Chung, J.J., Cohen, G., Monroe, S. (2008). The effect of moods on auditors’ inventory valuation decisions. Auditing: A Journal of Practice & Theory, 2(27), 137–159.

Clore, G.L., Schwarz, N., Conway, M. (1994). Affective causes and consequences of social information processing. Handbook of Social Cognition, 2nd ed. Vol 1.

Dahling, J.J., Whitaker, B.G., Levy, P.E. (2009). The development and validation of a new Machiavellianism scale. Journal of Management, 2(35), 219-257.

Duffy, M.K., Ganster, D., Pagon, M. (2002). Social undermining in the workplace. Academy of Management Journal. 2(45), 331–351.

Eissa, G, Wyland, R, Gupta, R (2018). Supervisor to coworker social undermining: The moderating roles of bottom-line mentality and self-efficacy. Journal of Management and Organization, February, Published online by Cambridge University Press: 20 February 2018, pp. 1-18.

Elizabeth, A.P. Robert J.R. (2005). Fraud risk assessments and auditors’professional skepticism. Managerial Auditing Journal, 20(3), 321-330.

Fayyazi, M., Yousefian Arani, V. (2015). The impact of social undermining on organizational commitment and job engagement. Quarterly Journal of Management Studies (Improvement and Transformation), 24(79), 47-79 [In Persian].

Ferguson, B. (2010). The Shape of deception: understanding the fraud triangle, Available Online inwww.ey.com Ernst & Young.

Ferris, G.R., Perrewé, P.L., Douglas, C. (2002). Social effectiveness in organizations: construct validity and research directions. Journal of Leadership and Organizational Studies, 9(1), 49-63.

Ferris, G.R., Treadway, D.C., Kolodinsky, R.W., Hochwater, W.A., Kacmar, C.J., Douglas, C., Frink, D.D. (2005). Development and validation of political skill inventory. Journal of Management, 31(1), 126–152.

Figueira, I., Jacques, R., (2002). Social anxiety disorder assessment and pharmacological management. German Journal of Psychiatry, 5, 40-48.

Foroughi, D., Kiani, Gholam, H., Rahravi Dastjerdi, A. (2018). Fraud risk assessment by managers using data mining methods. Journal of Accounting Knowledge, 9(1), 114-91[In Persian].

Gholamrezaie, M., hassani, M. (2019). Effects of personality disorder on auditors professional skepticism. Journal of Accounting Knowledge, 10(2), 43-76 [In Persian].

Gholamrezaie, M., hassani, M. (2017). The role of thinking, moral values, and behavioral deviations in auditor professional skepticism. Applied Research in Financial Reporting, 11(6), 47-84 [In Persian].

Goldman, B.M., Gutek, B.A., Stein, J.H., Lewis, K. (2006). Employment discrimination in organizations: antecedents and consequences. Journal of Management, 32(6), 786-830.

Gray, S., J. (1988). Towards a theory of culture influence on the development of accounting system internationally. A Journal of Accounting, Finance and Business Studies, 24(1), 1-15.

Griffith, E.E., Hammersley, J.S., Kadous, D. (2012). Auditing complex estimates: understanding the process used and problems encountered. Audting: A Journal of Practice & Theory, 31(2), 73-111.

Hafer, J.C. Martin, T.N. (2006). Job involvement or affective commitment : A ensitivity analysis study of apathetic fmployee mobility. Institute of Behavior and Applied Management, 21(11), 28-44.

Hajiha, Z., Godarzi, A., Fattahi, Z. (2013). Auditors’ skeptical characteristics and their relationship to auditors' judgments and decisions. Management Accounting, 6(4), 43-59 [In Persian].

Han, Y., Wang, Z., Sheard, G., Kakabadse, N. (2016). A grounded investigation of chinese office politics. Asia-Pacific Journal of Business Administration, 8(3), 281- 297.

Hassas Yeganeh, Y., Maddahi, A. (2009). Effectiveness of audit process in detecting material errors and misstatements in financial statements. The Financial Accounting and Auditing Researches, 1(4), 49-76 [In Persian].

Heimberg, R.G., Liebowitz, M.R., Hope, D.A., Schneier, F.R. (2003). Social phobia, diagnosis, assessment and treatment. A Division of Guilford Publications, Inc. New York, NY 10012.

Hosseini, S.H., Zakariyaei, M. (2019). Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Value and Behavioral Accounting, 4(7), 103-134 [In Persian].

Hosseini, S.H., Nikoomaram, H., Rezaei, A.A. (2015). Investigating individual characteristics affecting of auditors’ professional skepticism. Journal of Management Accounting, 8(25), 13-25 [In Persian].

Hurtt, R.K., (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice and Theory. 29(1), 149-171.

Hurtt, R.K., Brown-Liburd, H., Earley, C.E., Krishnamoorthy, G. (2013). Research on auditor professional skepticism: literature synthesis and opportunities for future research. Auditing: A Journal of Practice and Theory, 32(1), 45-97.

Jiali T., Khondkar E.K. (2018) Financial fraud detection and big data analytics implications on auditors’ use of fraud brainstorming session, Managerial Auditing Journal, 34(3), 324-337.

Joyce, E., Biddle, G. (1981). Anchoring and adjustment in probabilistic inference in auditing. Journal of Accounting Research, 19(1), 45-120.

Kadous, K. (2000). The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review, 75(3), 327-341.

Kadous, K., Zhou, Y.D. (2016). How does intrinsic motivation improve auditor skepticism in complex audit tasks? Working Paper, Emory University.

Kesen, M. (2016). Linking organizational identification with individual creativity: organizational citizenship behavior as a mediator. Journal of Yasar University, 11(41), 56-66.

Kunze, F., Boehm, S.A., Bruch, H. (2011). Age diversity, age discrimination climate and performance consequences-a cross organizational study. Journal of Organizational Behavior, 32(2), 264-290.

Lambert, J., Bessière, V., N´Goala, G. (2012). Does expertise influence the impact of overconfidence on judgment, valuation and investment decision? Journal of Economic Psychology, 33(6), 1115-1128.

Linstead, S.T., Marechal, G., Griffin, W.R. (2014). Theorizing and researching the dark side of organization. Organization Studies, 35(2), 88-165.

Maham, K. (2004). The impact of auditor characteristics on professional judgment. Official Accountant Quarterly, 1(3), 3-5 [In Persian].

McAllister C.P., Ellen B.P., Perrewe,´ P.L., Ferris, G.R., Hirsch, D.J. (2014). Checkmate: Using political skill to recognize and capitalize on opportunities in the ‘game’ of organizational life. Business Horizons, 58(1), 25-34.

Momeni, M., Fa’al Ghaaumi, A. (1396). Statistical analysis using SPSS. New Book Publications [In Persian].

Montgomery, D.D., Beasley, M.S., Menelaides, S.L., Palmrose, Z. (2002), Auditors’ new procedures for detecting fraud. Journal of Accountancy, 193(5), 63-66.

Munyon, T.P., Summers, J.K., Thompson, K.M., Ferris, G.R. (2015). Political skill and work outcomes: a theoretical extension, meta-analytic investigation, and agenda for the future. Personnel Psychology, 68(1), 143-184.

Nelson, M.W. (2010). A Model and Literature Review of Professional Skepticism in Auditing. Johnson School Research Paper Series, 1-16.

Nelson, M.W. (2009). A model and literature review of professional skepticism in auditing. Auditing A Journal of Practice and Theory, 28(2), 1-34.

Nicklin, J.M., Greenbaum, R., McNall, L.A., Folger, R., Williams, K.J. (2011). The importance of contextual variables when judging fairness: an examination of counterfactual thoughts and fairness theory. Organizational Behavior and Human Decision Processes, 114(2), 127–141.

Nolder, C.J., Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: a way forward. Accounting, Organizations and Society, 67, 1-14.

Perrewé, P.L., Zellars, K.L., Ferris, G.R., Rossi, A.M., Kacmar, C.J., Ralston, D.A. (2004). Neutralizing job stressors: political skill as an antidote to the dysfunctional consequences of role conflict stressors. Academy of Management Journal, 47(1), 141-152.

Peytcheva, M. (2014). Professional skepticism and auditor cognitive performance in a hypothesis- testing task. Managerial Auditing Journal, 29(1), 27-49.

Plumlee, D., Rixom, B.A., Rosman, A.J. (2012). Training auditors to think skeptically. Working Paper, 18, 23-42.

Ponemon, L.A. (1993). The influence of ethical reasoning on auditors' perceptions of management's competence and integrity. Advances in Accounting, 11(1), 1-29.

Prentice, R.A. (2000). The case of the irrational auditor: a behavioral insight into securities fraud litigation. Northwestern University Law Review, 95(1), 133–219.

Pretnar, S. (2014). Professional skepticism of auditors and risk of fraudulent financial reporting. Journal of Accounting and Management, 4(1), 25-31.

Proeger, T., Meub, L. (2014). Overconfidence as a social bias: Experimental evidence. Economics Letters, 122(2), 203-207.

Quadackers, L.M. (2009). A study of auditors' skeptical characteristics and their relationship to skeptical judgments and decisions. Amsterdam: VU.

Ragins, B.R., Cornwell, J.M. (2001). Pink triangles: antecedents and consequences of perceived workplace discrimination against gay and lesbian employees. Journal of Applied Psychology, 86(6), 1244-61.

Rahimnia, F., Nikkhah Farkhani, Z. )2011). The impact of ethical climate of organization on organizational identity and turnover Intentions among salespeople. Journal Ethics Science Technology, 6(4), 84-94.

Ramos, M. (2003). Auditors' responsibility for fraud detection. Journal of Accountancy, 195(1), 28-36.

Rezaei., N., Banimahd, B., Hosseini, S.H. (2018). The impact of organizational identity and the words of the independent auditor's professional skepticism. Journal of AuditingScience, 18(71), 175-199 [In Persian].

Robinson, S., Bennett, R. (2000). Development of a measure of workplace deviance. Journal of Applied Psychology, 85(3), 349-360.

Rose, A.M., Rose, J.M., Suh, I., Thibodeau, J.C. (2016). When fraud brainstorming becomes dysfunctional: can the generation of many fraud risks increase anchoring on client-provided explanations? Working Paper, Victoria University of Wellington.

Royaee, R., Yaghoobnezhad, A., Azinfar, K. (2014). The relationship between professional skepticism and the professional judgment of independent auditors. Financial Accounting and Auditing Researches, 6(22), 67-95 [In Persian].

Safari, Z., Mousavi Kashi, Z. (2018). The relationship between auditor's individual effectiveness and fraud risk assessment error. Value and Behavioral Accounting, 3(6), 255-277 [In Persian].

Schafer, J., Schafer, B. (2018). Interpersonal affect, accountability and experience in auditor fraud risk judgments and the processing of fraud cues. Working Paper, Kennesaw State University.

Schultz, J.J., Johnson, D.A., Morris, D., Dymes, S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research, 31, 75-103.

Tett, R.P., Guterman, H.A., (2000). Situation trait relevance, trait expression, and cross-situational consistency: Testing a principle of traitactivation. Journal of Research in Personality, 34(4), 397–423.

Todd, D.P., Harrison, D. (2016). Understanding auditors’ sense of responsibility for detecting fraud within organizations. Journal of Business Ethics, 149, 857–874.

Varesian, K. (2013). Effective approach of auditors to fraud in financial statements. Auditor's Journal, 15(69), 84-89.

Vinokur, A.D., Van Ryn, M. (1993). Social support and undermining in close relationships: their independent effect on mental health in unemployed persons. Journal of Personality and Social Psychology, 65(2), 350-359.

Waldman, E.A. (2010). Mindfulness, emotions, and ethics: the right stuff? Nevada Law Journal, 10(2), 24.

Wallace, W.A. (1995). Auditing, south-western were presented at the 23rd financial reports, McGraw-Hill, College Publishing, Cincinnati, OH.

White, R. (2010). Evidential symmetry and mushy credence. Academy of Management Review, 23(3), 513-530.

Yaghoubnejad, A., Royaee, R., Azinfar, K, (2012). The relationship between skepticism indexes and audit quality. Journal of Management Accounting, 14(5),25-35 [In Persian].