Accounting and Auditing Research

Accounting and Auditing Research

Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client

Document Type : Original Article

Authors
alireza akbay emami 1
Javad Rezazadeh 2
Hossein Kazemi 3
1 Ph.D, Accounting, Qazvin Azad University, Qazvin, Iran
2 Associate Professor, Department of Accounting, Tarbiat Nodares, Tehran, Iran
3 Ph.D, Assistant Professor, Qazvin University, Qazvin, Iran
10.22034/iaar.2022.168265
Abstract
Trust is defined as a social label that connects members of the community and is critical to the development and successful performance of teams by inducing cooperation and positive emotions. In this regard, the mutual trust of the auditor and the client can play an important role in the audit process. Various variables can be considered as factors affecting the interpersonal trust of the auditor and the client. The purpose of this study is to identify and rank these factors (stimuli and indicators).
This research is a qualitative and exploratory research. Network analysis method has been used to rank the stimuli and indicators. The statistical population of the respondents to the questionnaire questions were experts in the field of auditing (partners of auditing firms) and client management who answered 30 questionnaires in 2018.
Findings showed that the stimuli of the findings of the research showed that among the stimuli, leadership system, personality traits, knowledge and experience, personal characteristics, audit committees were of the highest importance and also the ranking of indicators indicated that the board, internal audit, The tenure of the members of the audit committee, the size of the audit committee and the independence of the auditor are the most important indicators affecting the interpersonal trust of companies.
The results of this study can facilitate the recognition of certified public accountants and client management in the process, acceptance and conduct of audits and have practical applications for regulatory bodies related to the audit profession and the aspect of professional skepticism in auditing.
Keywords
Auditor
Client
Interpersonal Trust
Network Analysis
Ranking
  1. ابراهیمی، ابراهیم و حجت اسماعیل زاده، (1394)، "سوگیری‌های شناختی در قضاوت حرفه ای حسابرسی"، فصلنامه مطالعات حسابداری و حسابرسی، انجمن حسابداری ایران، شماره 5 (13)، صص 87-74.
  2. امانی، کوروش، نیکومرام، هاشم و بنی مهد، بهمن. (1399). "عواطف فردی و تردید حرفه ای حسابرس"، حسابداری ارزشی و رفتاری، 5 (9)، صص 35-53.
  3. حساس‌‌یگانه، یحیی، باباجانی، جعفر، برزیده، فرخ و بیگلر، کیومرث. (1396). "عوامل اقتضایی مؤثر بر مذاکره برای حل و فصل اختلاف نظرهای حسابرس با صاحبکار در ارتباط با نحوه گزارشگری مالی". دانش حسابرسی، 17(67)، صص 5-23.
  4. حسینی، سید حسین و ذکریایی، مهران. (1398). "تأثیر دیدگاه‌های تردید حرفه‌ای خنثی و سوگیرانه بر پیامدهای شغلی حسابرس"، حسابداری ارزشی و رفتاری، 4 (7)، صص 103-134.
  5. حسینی، سید حسین، بنی مهد، بهمن و صفری، زهرا. (1399). "بررسی تأثیر دیدگاه‌های تردید حرفه‌ای حسابرس بر ارزیابی ریسک تقلب، با توجه به اثر مداخله‌کنندگی مهارت ارتباطی و تضعیف اجتماعی"، دانش حسابداری، 11 (41)، صص 71-105.
  6. رویایی، رمضانعلی، احمد یعقوب نژاد و کاوه آذین فر، (1393)، "ارتباط بین تردید حرفه ای و قضاوت حرفه ای حسابرسان مستقل"، پژوهش‌های حسابداری مالی و حسابرسی، شماره 22، صص 95-67.
  7. سعیدی گراغانی، مسلم و ناصری، سعید. (1396). "تفاوت‌های فردی و قضاوت حرفه‌ای حسابرس"، پژوهش‌های حسابداری مالی و حسابرسی، 9 (36)، صص 111-129.
  8. شهرابی، شاهرخ، (1393)، "تأثیر عامل جنسیت بر قضاوت حرفهای حسابرسان داخلی"، حسابرسی: نظریه و عمل، 1 (2)، صص 132-117.
  9. کده، مریم و علی سالاری، (1392)، "تأثیر ویژگی‌های کیفی قضاوت بر قضاوت حرفه ای حسابرسان"، حسابرس. 5 (54)، صص 4-1.
  10. مهرانی، ساسان، حساس یگانه، یحیی، ابویی، اردکان، محمد و گنجی، حمیدرضا. (1398). "طراحی مدل تردید حرفه‌ای حسابرسی مبتنی بر نظریه مبنایی". دانش حسابرسی، 19 (76)، صص 5-38.

 

  1. Anugerah,R, Sari,R.N, and E. Primadona, (2019),“Personal Characteristics and Quality of Audit Work: Study on Regional Internal Audit Bodies in Indonesia”, International Accounting Business Conference.
  2. Balkir, I, (2000), “Effect of Analytical Review Results, Optimism and Pattern for Coping on Audit Effort of Accounting Estimates”, Doctoral thesis in Canada.
  3. Bigus, J, (2020), “Optimism and Auditor Liability”, Accounting and Business Research, 13 (51):1 -24.
  4. Bromiley, P., and J. Harris. (2006). Trust, transaction cost economics, and mechanisms. In the Handbook of Trust Research, edited by Bachman, R., and A. Zaheer, 124–143. Cheltenham, U.K: Edward Elgar.
  5. Canadian Institute of Chartered Accountants, 1995, "Professional Judgment and the Auditor, CICA Research Study Group, Toronto, CICA.
  6. Ferdinand Gul, Donghui Wu, and Zhifeng Yang, (2017), “Do Individual Auditors Affect Audit Quality? Evidence from Archival Data”, The Accounting Review, 88 (6): 1993-2023.
  7. Gibbins, Mand Mason A. K, (1998), “Professional Judgment in Financial Reporting Canadian”, Institue of Charterd Accountants.
  8. Hu, C, Parmod Chand, and Elaine Evans, (2013), “The Effect of National Culture, Acculturation, and Education on Accounting Judgments: A Comparative Study of Australian and Chinese Culture”, Journal of International Accounting Research: Fall, 12 (2): 51 -77.
  9. Hurtt, R. K., M. Eining and R. D. Plumlee, (2003), “Professional Skeptisism: A Model with Implications for Research”, Practice and Education, Working Paper, University of Wisconsin-Madison: 30 -40.
  10. P, Munro.L and T. Gambling, (2006), “Psychological Characteristics Contributing to Expertise in Audit Judgment”, International Journal of Auditing. 10 (3): 125-141.
  11. Kerler, W. A., and L. N. Killough. (2009). The effects of satisfaction with a client’s management during a prior audit engagement, trust, and moral reasoning on auditors’ perceived risk of management fraud. Journal of Business Ethics 85 (2): 109–136.
  12. Li, P. P. (2007). Towards an interdisciplinary conceptualization of trust: A typological approach. Management and Organization Review 3 (3): 421–445.
  13. Luhmann, N. (2000). Familiarity, confidence, trust: Problems and alternatives. In Trust: Making and Breaking Cooperative Relations, edited by D. Gambetta, Oxford, U.K.: Oxford University Press.
  14. Mautz R. and H. Sharaf, (1961)."The Philosophy of Auditing”, American Accounting Association.
  15. McChee, W. Shields, M.D. and Bingberg J.G, (1988), “The Effect of Personality on a Subjects Information Processing”, The Accounting Review, 3 (4): 681-697.
  16. Nelson, M, Tan, Hung-Tong, Tan, (2005), "Judgment and Decision-Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective", Auditing: A Journal of Practice and Theory, 24 (8): 41-71.
  17. Perreault, S., Kida, T., & Piercy, M. D. (2011). The relative effectiveness of persuasion tactics in auditor–client negotiations. Accounting, Organizations and Society, 36(8): 534-547.
  18. Quadackers, L. (2009). A Study of Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. Doctoral dissertation, VU University Amsterdam.
  19. Rennie, Morina D.; Kopp, Lori S., and Lemon, W. Morley (2010). Exploring Trust and theAuditor-Client Relationship: Factors Influencing the Auditor’s Trust of a Client Representative. Auditing: A Journal of Practice &Theory. 29(1): 279-293.
  20. Richard, C. (2006). Why an auditor can’t be competent and independent: A French case study. European Accounting Review 15 (2): 153–179.
  21. Rios-Figueroa and R.C Cardona, (2016), “Dose Experience Affect Auditors Professional Judgment?”, Evidence from Puerto Rico. Accounting and Taxation. 5 (2): 13-32.
  22. Rose, J. M. (2007). Attention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust. Behavioral Research in Accounting. 19 (4): 215–229.