The Role of Auditors' Biases and Decision Making on Errorswith a Cognitive Approach in Capital Market (A Case Study: Securities and Exchange's Certified Auditors)
محل انتشار: مجله مالی ایران، دوره: 2، شماره: 2
سال انتشار: 1397
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 203
فایل این مقاله در 24 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFIFSA-2-2_003
تاریخ نمایه سازی: 24 فروردین 1401
چکیده مقاله:
Based on the capital market’s nature, accountants and auditors’ information is provided by an effective influence of personal decisions and market results, derived systematically by information structure and market participants’ features. Auditors’ choices are influenced by perception, judgment and decision options processes, which may affect auditing errors. The study purpose is to investigate auditors’ different biases and decision-making factors on errors based on a cognitive approach in the capital market. The model’s objective is practical based on a descriptive-analytical methodology. The statistical population of the study includes all certified auditors of Iran's Securities and Exchange Organization (SEO), whom were provided with the researcher-made questionnaires with valid narration and reliability. The collected data were analyzed by AMOS software. The findings indicate that components of the cognitive bias are predictable by auditors’ errors based on the priority level and maximum influences, including mental accounting bias (۶۳%), availability bias (۴۵%), heuristic bias (۶۰%), and ambiguity aversion bias (۵۸%). Also, components of decision-making are predictable by auditors’ errors based on the priority level and maximum influences, including decision case (۵۴%), job experience (۵۷%), decision-making situation (۵۸%) and individual features (۴۵%).
کلیدواژه ها:
نویسندگان
Zahra Kohandel
۱Ph.D. Student Accounting ,Faculty of management and Economics ,Science and Research Branch ,Islamic Azad University ,Tehran ,Iran
Ghodrat Allah Talebnia
Associate Professor ,Department Of Accounting , Faculty of management and Economics ,Science and Research Branch ,Islamic Azad University ,Tehran ,Iran
Hashem Nikoomaram
۳Professor ,Department Of Accounting , Faculty of management and Economics ,Science and Research Branch ,Islamic Azad University ,Tehran ,Iran
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :