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Extending and Ranking the Audit Judgment Factors in an Emerging Market With an Emphasis on Cognitive Neuroscience | ||
| Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies) | ||
| دوره 16، شماره 2، تیر 2023، صفحه 549-566 اصل مقاله (1003.99 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2022.338818.674965 | ||
| نویسندگان | ||
| Reyhaneh Haghighi1؛ Mohammad Ali Ali Bagherpour Velashani* 1؛ Ali Ghanaei Chamanabad2؛ Mohammad Reza Abbaszadeh1 | ||
| 1Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran | ||
| 2Department of Psychology, Faculty of Education and Psychology, Ferdowsi University of Mashhad, Mashhad, Iran | ||
| چکیده | ||
| The current study investigated whether the cognitive neuroscience dimension affects auditors’ judgment in an increasingly competitive emerging audit market. In addition, other influential dimensions, including “identity characteristics,” “biological characteristics and moral values and spirituality,” and “environment” were also considered. The research was a descriptive survey, and the statistical population consisted of independent auditors. The field survey and questionnaire were used for data collection. The results generally showed that the cognitive neuroscience dimension affects auditors’ judgment positively. Among the examined factors, “the auditor’s selectivity about which problems to solve,” “the auditor’s level of attention,” and “the level of concentration” were the most important factors. In addition, other investigated dimensions, including “identity characteristics,” “biological characteristics and moral values and spirituality,” and “environment,” were considered influential factors. The findings imply that different neuroscience factors that require more research in this area affect auditors’ judgment and performance. Studying cognitive neuroscience factors as a novel stance to the audit literature can help auditors improve their professional judgments and opinions, resulting in reduced audit risk and increased audit quality. It can also help develop a new era in interdisciplinary studies via associating decision-making with cognitive theories and implementing neuroscience related technologies. | ||
| کلیدواژه‌ها | ||
| Biological characteristics؛ Cognitive neuroscience؛ Environment؛ Identity characteristics؛ Moral values and spirituality | ||
| عنوان مقاله [English] | ||
| بسط و رتبه‌بندی عوامل موثر بر قضاوت حسابرس در بازارهای نوظهور با تأکید بر علوم اعصاب شناختی | ||
| نویسندگان [English] | ||
| ریحانه حقیقی1؛ محمدعلی باقرپور ولاشانی1؛ علی غنایی چمن‌آباد2؛ محمدرضا عباس‌زاده1 | ||
| 1گروه حسابداری، دانشکده اقتصاد و علوم اداری، دانشگاه فردوسی مشهد، ایران | ||
| 2گروه روانشناسی بالینی، دانشکده روانشناسی و علوم تربیتی، دانشگاه فردوسی مشهد، ایران | ||
| چکیده [English] | ||
| مقاله حاضر به بررسی اینکه آیا در یک بازار نوظهور حسابرسی با رقابت بالا، بعد علوم اعصاب شناختی بر قضاوت حسابرس اثرگذار است یا خیر، می پردازد. علاوه براین، سایر ابعاد اثرگذار شامل “ویژگی های هویتی”، “ویژگی های بیولوژیکی و ارزش های اخلاقی و معنویات “و” محیط” نیز درنظر گرفته شده است. این پژوهش از نوع توصیفی است و جامعه آماری حسابرسان مستقل می باشند. به منظور گردآوری اطلاعات از پرسشنامه استفاده شده است. نتایج نشان دهنده اثر مثبت بعد علوم اعصاب شناختی بر قضاوت حسابرس می باشد. از میان مولفه های اثر گذار این بعد می توان به مهمترین آن شامل “توانایی حسابرسان در انتخاب و اولویت بندی مسائل و مشکلات جهت پاسخ به آن ها”، “سطح توجه حسابرس”، و “سطح تمرکز “اشاره نمود. همچنین سایر ابعاد مورد بررسی نیز مولفه های اثرگذار بر قضاوت حسابرس شناسایی شدند. نتایج یافته ها بر این امر دلالت دارد که عملکرد و قضاوت حسابرس متاثر از مولفه های مختلف علوم اعصاب شناختی بوده که تحقیقات بیشتر در این زمینه ضرورت دارد. مطالعه مولفه های علوم اعصاب شناختی به عنوان یک حوزه جدید در تحقیقات حسابرسی می تواند به حسابرسان در بهبود قضاوت و اظهار نظرشان کمک نموده که کاهش ریسک حسابرسی و نیز افزایش کیفیت حسابرسی را همراه دارد. همچنین نتایج تحقیق می تواند از طریق ارتباط تصمیم گیری با تئوری های شناحتی و بکارگیری تکنیک های مرتبط علوم اعصاب شناختی، عرصه جدیدی در تحقیقات بین رشته ای ایجاد نماید. | ||
| کلیدواژه‌ها [English] | ||
| ویژگی های هویتی, علوم اعصاب شناختی, محیط, ویژگی های بیولوژیکی, ارزش های اخلاقی و معنویات | ||
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