پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 657 |
| تعداد مقالات | 9,644 |
| تعداد مشاهده مقاله | 68,670,028 |
| تعداد دریافت فایل اصل مقاله | 48,149,829 |
The role of illusion of conspiracy among auditors using Dematel method | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 28، دوره 15، شماره 11، بهمن 2024، صفحه 377-391 اصل مقاله (1 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.32806.4878 | ||
| نویسندگان | ||
| Ali Ghafouri1؛ Alireza Matoufi* 1؛ Mansoor Garkaz1؛ Ali Khozain2 | ||
| 1Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran | ||
| 2Department of Accounting, Aliabad Katool Branch, Islamic Azad University, Aliabad Katool, Iran | ||
| تاریخ دریافت: 06 آذر 1402، تاریخ پذیرش: 03 بهمن 1402 | ||
| چکیده | ||
| The aim of this study is to investigate the role of the illusion of conspiracy among auditors using the Dematel method. To delve deeper and gain a better understanding of the subject, in addition to theoretical foundations, interviews have been used for further comprehension. Then, quantitative approaches are employed to validate the qualitative results. This study adopts a mixed-method approach. As the research is primarily based on qualitative methodology, particularly employing the grounded theory strategy. The temporal scope of this study spans from the year 1399 to 1402. The statistical population in the qualitative section comprises independent auditors in the auditing organization. In this research, semi-structured interviews have been used to uncover deep insights for identifying indicators of the illusion of conspiracy. Sampling was conducted using snowball sampling technique, comprising 12 main themes and 40 sub-themes. The quantitative section utilized the Dematel method. The statistical population in this aspect consists of all official accountants in Golestan province. The sample includes official accountants with a minimum of ten years of experience and at least a master's degree. Twenty individuals were selected as the sample. Dematel, utilizing expert judgments in extracting system factors and systematic structuring, presents a hierarchical structure of factors within the system along with their interrelated effects. To achieve this, a fuzzy Dematel questionnaire was designed, and provided to experts, and ultimately, the intensity and relationships between the illusion of conspiracy among auditors and its significance were examined. | ||
| کلیدواژه‌ها | ||
| Illusion of Conspiracy؛ Auditors؛ Auditing Organization؛ Grounded Theory؛ Dematel | ||
| مراجع | ||
|
[1] E. Abrahamian, M.A. Homayoun Katouzian, A. Ashraf, and M.E. Fatahi, Discussions of Conspiracy Theories in Iran, Tehran, Nei Publishing, 2012. [In Persian] [2] S. Abuf, An emotion-centered model of voluntary work behavior, Human Resource Manage. Rev. 12 (2011), 269–292. [3] G. Anders and D. Linden, Identification as an organizational anchor: how identification and job satisfaction combine to predict turnover intention, Eur. J. Soc. Psycho. 39 (2013), no. 4, 540–557. [4] D. Barron, A. Furnham, L. Weis, K.D. Morgan, T. Towell, and V. Swami, The relationship between schizotypal facets and conspiracist beliefs via cognitive processes, Psycho. Res. 259 (2018), 15–20. [5] E. Barzegar, Criticism of the theory of conspiracy illusion and its application in the analysis of phenomena, Secur. Stud. 48 (2014), no. 3, 69–85. [6] R.P. Bentall, R. Corcoran, R. Howard, N. Blackwood, and P. Kinderman, Persecutory delusions: a review and theoretical integration, Clinic. Psycho. Rev. 21 (2001), no. 8, 1143–1192. [7] M. Biddlestone, A. Cichocka, I. ˇZeˇzelj, and M. Bilewicz, Conspiracy Theories and Intergroup Relations, Routledge, 2020. [8] A.D. Blay K. Kadous and K. Sawers, The impact of risk and affect on information search efficiency, Organ. Behav. Human Decis. Proc. 117 (2012), no. 1, 80–87. [9] R.G. Bowman, The importance of a market-value measurement of debt in assessing leverage, J. Account. Res. 18 (1980), no. 1, 242-254. [10] A. Cichocka, M. Marchlewska and A.G. de Zavala, Does self-love or self-hate predict conspiracy beliefs? Narcissism, self-esteem, and the endorsement of conspiracy theories, Soc. Psycho. Person. Sci. 7 (2016), no. 2, 157–166. [11] H. Darwin, N. Neave, and J. Holmes, Belief in conspiracy theories: The role of paranormal belief, paranoid ideation and schizotypy, Person. Indiv. Differ. 50 (2011), no. 8, 1289–1293. [12] M.L. DeFond, The association between changes in client firm agency costs and auditor switching, Audit.: J. Practice Theory 11 (1992), no. 1. [13] K.M. Douglas and A.C. Leite, Suspicion in the workplace: Organizational conspiracy theories and work-related outcomes, Br. J. Psycho. 108 (2016), no. 3, 486–506. [14] M. Faccio, J.J. McConnell, and D. Stolin, Returns to acquirers of listed and unlisted targets, J. Financ. Quant. Anal. 41 (2006), no. 1, 197–220. [15] A. Goreis and M. Voracek, A systematic review and meta-analysis of psychological research on conspiracy beliefs: Field characteristics, measurement instruments, and associations with personality traits, Front. Psycho. 10 (2019), 205. [16] D.R. Grimes, On the viability of conspiratorial beliefs, PloS one 11 (2016), no. 1, e0147905. [17] T. Grzesiak, Qualitative Content Analysis, Content Analysis, 2015. [18] M. Hakkak, M.M. Bigdeli and A. Shariatnejad, Designing a model of organizational managerial conspiracy delusion using grounded theory, Stud. Organ. Behav. 9 (2020), no. 1. [19] R. Hofstadter, The Paranoid Style in American Politics, Vintage, 2012. [20] D. Jolley and K.M. Douglas, The social consequences of conspiracism: Exposure to conspiracy theories decreases intentions to engage in politics and to reduce one’s carbon footprint, Br. J. Psycho. 105 (2014), no. 1, 35–56. [21] A.P. Kamath, N.K. Karmarkar, K.G. Ramakrishnan, and M.G. Resende, Computational experience with an interior point algorithm on the satisfiability problem, Annal. Oper. Res. 25 (1990), 43–58. [22] A.B. Kipnis, Audit cultures: Neoliberal governmentality, socialist legacy, or technologies of governing?, Amer. Ethnol. 35 (2008), no. 2, 275–289. [23] D. Kloor, K.M. Douglas, and N. Manaf, The social consequences of conspiracism: Exposure to conspiracy theories 35–56. [24] H.-C. Liao, C.-H. Tsai, and C.-T. Su, An inventory model with deteriorating items under inflation when a delay in payment is permissible, Int. J. Product. Econ. 63 (2000), no. 2, 207–214. [25] J. Nikkar and F. Norouzi, Ethics of auditors and its effect on public trust, Audit. J. 76 (2015), 70–76. [26] F. Nouri, The role of accounting information in the evaluation of companies, Fourth Int. Conf. Manag. Account. Econ. Soc. Sci., Hamedan, 2019. [27] T. Park, Conspiracy theories in science, EMBO Rep. 11 (2010), no. 7, 493–499. [28] J.E. Rankin Jr, The conspiracy theory meme as a tool of cultural hegemony: A critical discourse analysis, PhD diss. Fielding Graduate University, 2017. [29] C.R. Sunstein and A. Vermeule, Conspiracy theories: Causes and cures, J. Politic. Phil. 17 (2009), no. 2, 202–227. [30] V. Swami, A. Furnham, N. Smyth, L. Weis, A. Lay, and A. Clow, Putting the stress on conspiracy theories: Examining associations between psychological stress, anxiety, and belief in conspiracy theories, Person. Indiv. Differ. 99 (2016), 72–76. [31] A. Veen, T. Barratt, and C. Goods, Platform-capital’s ‘app-etite’ for control: A labour process analysis of food-delivery work in Australia, Work Employ. Soc. 34 (2020), no. 3, 388–406. [32] J. Woodcock, The algorithmic panopticon at Deliveroo: Measurement, precarity, and the illusion of control, Ephemera: Theory Politics Organ. 20 (2020), no. 3, 67–95. | ||
|
آمار تعداد مشاهده مقاله: 397 تعداد دریافت فایل اصل مقاله: 287 |
||