Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality

Safarzadeh, Mohammad Hossein; Hooshmand, Abbas

doi:10.22054/qjma.2021.50466.2132

Document Type : Research Paper

Authors

¹ Assistant Professor in Accounting, Shahid Beheshti University, Tehran, Iran

² MA in Accounting, Faculty of management, Shahid Beheshti University, Tehran, Iran

https://doi.org/10.22054/qjma.2021.50466.2132

Abstract

The purpose of this study is to investigate the relationship between auditors' characteristics and their business and professional orientations. The impact of these professional and business orientations is also examined on actions that lead to lower quality of audit services. Using the questionnaire, the required data were collected from 283 certified accountants. The results show that among the characteristics of auditors, the level of knowledge and awareness, degree of adaptation and communication skills of auditors have a positive and significant relationship with their professional orientation, but marketing skills has a negative relationship with professional orientation. While creativity and innovation had no significant relationship with professional orientation. On the other hand, the auditors' marketing and communication skills have a positive and significant relationship with their business orientation. However, the level of knowledge and awareness, compatibility and creativity of auditors has no significant relationship with business orientation. Finally, professional orientation was found to decrease actions to reduce audit quality, whereas the business orientation exacerbated it. Therefore, it should be noted that auditors' business orientation may adversely affect the quality of their audits, so adopting appropriate mechanisms in this regard seems necessary.

Keywords

References

افلاطونی، عباس. (1393). «تجزیه و تحلیل آماری با eviews در تحقیقات حسابداری و مدیریت مالی»، چاپ اول، تهران: انتشارات ترمه.

بنیمهد، بهمن؛ مرادزاده فرد، مهدی و زینالی، مهدی. (1392). «رابطه بین تغییر حسابرس مستقل و تغییر اظهارنظر حسابرس»، دانش حسابداری، 4(14)، 91-108.

سلیمانی امیری، غلامرضا و محمودیان، نسیم. (1395). «توازن میان حسابرسی و بازاریابی»، مطالعات حسابداری و حسابرسی، 6(21)، 1-20.

حساس یگانه، یحیی و رسول حیدری. (1387). «عوامل موثر بر انتخاب داوطلبانه حسابرس»، مطالعات تجربی حسابداری مالی، 6(22)، 23-45.

شجاع، نفیسه؛ بنیمهد، بهمن و وکیلی‌فرد، حمیدرضا. (1397). «بررسی دیدگاه حسابرسان درباره فعالیت‌های بازاریابی»، پژوهش‌های‌حسابداری‌مالی‌و‌حسابرسی‌، 10(38)، 31-46.

صفارزاده، غلامرضا؛ مسگری، طیبه و نیکخواه بهرامی، محمود. (1393). «تحلیل اثربخشی استفاده از داده‌کاوی در حسابرسی به منظور کاهش ریسک عدم کشف با استفاده از رگرسیون لجستیک در بورس تهران»، چهارمین کنفرانس بینالمللی حسابداری و مدیریت و اولین کنفرانس کارآفرینی و نوآوری های باز، تهران.

مهدوی، غلامحسین و دریایی، عباسعلی. (1394). «ﻧﮕﺮشﺣﺴﺎﺑﺮﺳﺎن ﻛﺎرآﻓﺮﻳﻦ و ﺳﺎﻳﺮﻳﻦ ﺑﻪ ﺗﻌﺎدل زﻣﺎﻧﻲ ﺑﻴﻦ ﻓﻌﺎلیتهای ﺑﺎزارﻳﺎﺑﻲ و ﺣﺴﺎﺑﺮﺳﻲ»، دانش حسابداری مالی، 2(4)، 1-25.

ولیان، حسن؛ صفری گرایلی، مهدی؛ عبدلی، محمدرضا و کوشکی جهرمی، علیرضا. (1397). «انگیزه‌های رقابتی و تجدید ارائه صورت‌های مالی؛ آزمون نظریه محرک-پاسخ»، مطالعات تجربی حسابداری مالی، 15(60)، 125-156.

Abdolmohammadi, M. J., Searfoss, D. G., & Shanteau, J. (2004). "An investigation of the attributes of top industry audit specialists",Behavioral Research in Accounting,16, 1-17.

Almer, E. D., & Brody, R. G. (2002). "An empirical investigation of context-dependent communications between auditors and bankers",Managerial Auditing Journal, 17(8), 478-486.

Baldacchino, P. J., Caruana, R., Grime, S., & Bezzina, F. H. (2017). "Selected behavioral factors in client-initiated auditor changes: The client- auditor perspectives",European Research Studies Journal, XX (2A), 16-47.

Battilana, J. (2006). "Agency and institutions: The enabling role of individuals' social position",Organization, 13(5), 653-676.

Beaudoin, C. A., Cianci, A. M., Hannah, S. T., & Tsakumis, G. T. (2018). "Bolstering managers' resistance to temptation via the firm's commitment to corporate social", Journal of Business Ethics, 157(2), 303-318.

Broberg, P., Umans, T., & Gerlofstig, C. (2013). "Balance between auditing and marketing: An explorative study", Journal of International Accounting, Auditing and Taxation, 22, 57-70.

Broberg, P., Umans, T., Skog, P., & Theodorsson, E. (2018). "Auditors' professional and organizational identities and commercialization in audit firms",Accounting, Auditing & Accountability Journal, 31 (2), 374-399.

Carrington, T., Johansson, T., Johed, G., & Öhman, P. (2013). "An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession", Behavioral Research in Accounting, 25(2), 1-20.

Colbert, J. L. (2002). "Corporate governance: communications from internal and external auditors",Managerial Auditing Journal, 17(3), 147-152.

Collin, S.-O. Y., Jonnergård, K., Qvick, P., Silfverberg, B., & Zabit, S. (2017). "Gendered career rein: A gender analysis of the certification process of auditors in Sweden",International Journal of Auditing, 11, 17-39.

Evetts, J. (2003). "The sociological analysis of professionalism- Occupational change in the modern world",International Sociology, 18(2), 395-415.

Fornell, C. & Larcker, D. (1981). "Evaluating Structural Equation Modeling with Unobserved Variables and Measurement Error", Journal of Marketing Research, 18(1), 39-50.

Heischmidt, K., Elfrink, J., & Mays, B. (2003)."Professional Accounting Services: Types of Marketing Communications Used by CPAs' Services",Marketing Quarterly, & Theory, 32(1), 113–137.

Herrbach, O. (2001). "Audit quality, auditor behavior and the psychological contract",European Accounting Review, 10(4), 787-802.

Knechel, R. W. (2016). "Audit quality and regulation",International Journal of Auditing, 20, 215-223.

Kung, F.-H., & Huang, C. L. (2013). "Auditor's moral philosophies and ethical beliefs",Management Decision, 51(3), 497-500.

Lindstedt, K. & Veerman, M. (2018). "Auditing auditor identities – Auditor attributes, professional and commercial orientations, and the implications for audit practice",Working Paper, School of Health and Society, Hogskolan Kristiansad, Sweden.

Öhman, P., & Wallerstedt, E. (2012). "Audit regulation and the development of the auditing profession: The case of Sweden",Accounting History, 17(2), 241-257.

Pierce, B., & Sweeney, B. (2006)."Perceived adverse consequences of quality threatening behavior in audit firms",International Journal of Auditing, 10, 19-39.

Suddaby, R., Gendron, Y., & Lam, H. (2009). "The organizational context of professionalism in accounting",Accounting, Organizations and Society, 34, 409-427.

Svanberg, J., & Öhman, P. (2015). "Auditors' identification with their clients: Effects on audit quality",The British Accounting Review, 47(4), 395-408.

Wong, I. A., &Gao, J. H. (2014). "Exploring the direct and indirect effects of CSR on organizational commitment - The mediating role of corporate culture",International Journal of Contemporary Hospitality Management, 26(4), 500-525.

Ye, K., Cheng, Y., &Gao, J. (2014). "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China",Advances in Accounting, incorporating Advances in International Accounting, 30, 394-401.

Empirical Studies in Financial Accounting

Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality

References

References

Volume 17, Issue 68
January 2021
Pages 145-165

Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality

References

References

Volume 17, Issue 68January 2021Pages 145-165

Volume 17, Issue 68
January 2021
Pages 145-165