تاثیر استرس شغلی و ابهام نقش بر کیفیت حسابرسی

نویسندگان

https://doi.org/10.22105/ssfmi.v2i3.82

چکیده

هدف: هدف این پژوهش بررسی تاثیر استرس شغلی و ابهام نقش بر کیفیت حسابرسی است. این تحقیق از نظر هدف كاربردی و از نظر نحوه گردآوری داده‌‌ها از نوع توصیفی-پیمایشی است.

روش‌شناسی پژوهش: جامعه آماری این تحقیق كلیه حسابرسان شاغل در موسسات حسابرسی زیر نظر جامعه حسابداران رسمی ایران انتخاب شد. در این تحقیق با توجه به اینکه حجم جامعه آماری نامعین بود؛ حجم نمونه با توجه به فرمول کوکران 384 نفر انتخاب شد. برای نمونه‌گیری از روش تصادفی ساده که زیرمجموعه‌ای از نمونه‌گیری احتمالی است، استفاده گردید. داده‌های موردنیاز از طریق ابزار پرسشنامه استاندارد جمع‌آوری شد. جهت تجزیه‌وتحلیل داده‎ها و آزمون فرضیات و مدل از مدل‌سازی معادلات ساختاری و تحلیل عاملی تاییدی استفاده شد. برای تجزیه‌وتحلیل داده‌ها از نرم‌افزار پی‌ال‌اس استفاده شد.

یافته‌ها: نتایج تحقیق نشان داد که استرس شغلی بر کیفیت حسابرسی تاثیر معناداری دارد. ابهام نقش بر کیفیت حسابرسی تاثیر معناداری دارد.

اصالت/ارزش افزوده علمی: پژوهش حاضر با تمرکز بر عوامل روان‌شناختی موثر بر کیفیت حسابرسی، نظیر استرس شغلی و ابهام نقش، تلاش می‌کند تا نقش این متغیرها را در تصمیم‌گیری‌های حرفه‌ای حسابرسان بررسی کند. شناخت و مدیریت این عوامل می‌تواند گامی موثر در بهبود کیفیت حسابرسی باشد.

کلمات کلیدی:

ابهام نقش، استرس شغلی، کیفیت حسابرسی

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دانلود

چاپ شده

2025-09-17

شماره

دوره 2 شماره 3 (1404): مطالعات راهبردی در مدیریت مالی و بیمه

نوع مقاله

مقالات شماره جاری

ارجاع به مقاله

حاجی عباسی م., & سلمانی ح. (2025). تاثیر استرس شغلی و ابهام نقش بر کیفیت حسابرسی. مطالعات راهبردی در مدیریت مالی و بیمه, 2(3), 235-247. https://doi.org/10.22105/ssfmi.v2i3.82
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