ویژگی های حسابرسی داخلی و رابطه آن با پذیرش و اجرای استانداردهای بین‌المللی گزارشگری مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد بین المللی خرمشهر- خلیج فارس، دانشگاه آزاد اسلامی، خرمشهر ، ایران

2 استادیار گروه حسابداری، واحد مسجدسلیمان ، دانشگاه آزاد اسلامی ، واحد مسجدسلیمان ،ایران

10.22099/jaa.2022.42278.2195

چکیده

حسابرسی داخلی به عنوان بخش مهمی از سیاست‌ها و راهبردهای بین‌المللی گزارشگری مالی تلقی می‌شود که می‌تواند به ایجاد ارزش برای ذینفعان منجر گردد. یکی از این بخش‌های مهم پذیرش و نحوه‌ی اجرای استانداردهای بین المللی گزارشگری مالی است که در طی چندسال گذشته بر کارکردهای حسابرسی داخلی متمرکز بوده است. بنابراین هدف پژوهش حاضر بررسی ویژگی‌های واحد حسابرسی داخلی و تاثیر آن بر پذیرش و نحوه‌ی اجرای استانداردهای بین‌المللی گزارشگری مالی می‌باشد. این پژوهش از نظر هدف پژوهش جزء پژوهش‌های کاربردی و به لحاظ ماهیت تحلیل، جزء پژوهش‌های توصیفی/پیمایشی دسته بندی می‌گردد. همچنین از لحاظ بعد زمانی، داده‌های آن از نوع مقطعی در سال 1400می‌باشند. ابزار جمع‌آوری داده‌های پژوهش استفاده از پرسشنامه استاندارد بوده است، که مبنای تحلیل معادلات ساختاری و تحلیل حداقل مربعات جزئی در برازش مطلوبیت مدل پژوهش قرار می‌گیرد. جامعه آماری پژوهش متشکل از حسابرسان عضو جامعه‌ی حسابداران رسمی می‌باشد و روش نمونه‌گیری در این پژوهش، تصادفی ساده بوده است. نتایج ناشی از تحلیل‌های پژوهش نشان می‌دهد که واحد حسابرسی داخلی می‌تواند نقش موثری در پذیرش و نحوه‌ی اجرای استانداردهای بین‌المللی گزارشگری مالی داشته باشد و توجه مدیران به حمایت و اهمیت این نقش معطوف می‌گردد.

کلیدواژه‌ها

عنوان مقاله [English]

Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards

نویسندگان [English]

  • Sajjad Mohammadi 1
  • Allahkaram Salehi 2
1 Ph.D Candidate, Accounting, Islamic Azad Univercity, Khorramshahr-Persian Gulf International Branch, khorramshahr, Iran
2 Assistant Prof. Department of Accounting, Islamic Azad University, Masjedsoleiman Branch, A.k.salehi@iaumis.ac.i
چکیده [English]

 Introduction
Internal auditing is considered as an important part of international financial reporting policies and strategies that can lead to value creation for stakeholders. One of these important areas is the adoption and implementation of International Financial Reporting Standards, which have focused on internal audit functions over the past few years. Therefore, the aim of this paper is to examine the features of internal audit and its impact on the adoption and implementation of International Financial Reporting Standards.
 
 Hypotheses
H1: The internal audit has an impact on the adoption and implementation of IFRS
H2: The relationship between internal and independent auditors affects on the adoption and implementation of IFRS
H3: The independence of the internal audit affects on the adoption and implementation of IFRS
H4: The professional competence of internal auditors affects on the adoption and implementation of IFRS
H5: Management support for the internal audit unit has an impact on the adoption and implementation of IFRS.
 
 Methods
This research is classified as applied research in terms of research purpose and as descriptive / survey research in terms of the nature of analysis. Also, in terms of time, its data are cross-sectional in 2021. A standard questionnaire was applied for collecting the data, which is the basis for structural equation analysis and partial least squares analysis to fit the desirability of the research model. The statistical population of the study consists of auditor’s members of National Association for Official Auditors.
 
 Results
The findings indicate the internal audit and management support from it have a significant effect on the adoption and implementation of IFRS, while the relationship between internal and independent auditors, the independence of the internal audit and the professional competence of internal auditors have not a significant effect on the adoption and implementation of IFRS.
 
 Conclusion
Results demonstrate that the internal audit unit can play an effective role in the acceptance and implementation of IFRS and managers' attention are urged to consider the importance of that role and to support it.
 
Keywords: Effectiveness, Internal audit unit, International Financial Reporting Standard, Independence and Competence of internal audit, Structural Equation.
 
 

کلیدواژه‌ها [English]

  • Effectiveness
  • Internal audit unit
  • International Financial Reporting Standard
  • Independence And Competence of internal audit
  • Structural Equation

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سابقه مقاله

  • تاریخ دریافت: 30 آبان 1400
  • تاریخ بازنگری: 17 اردیبهشت 1401
  • تاریخ پذیرش: 17 اردیبهشت 1401

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