پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 631 |
| تعداد مقالات | 9,258 |
| تعداد مشاهده مقاله | 67,733,620 |
| تعداد دریافت فایل اصل مقاله | 8,153,500 |
Presenting internal auditors' coping strategy model with an interpretative structural approach | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 5، دوره 16، شماره 8، آبان 2025، صفحه 51-64 اصل مقاله (699.08 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.33410.4977 | ||
| نویسندگان | ||
| Maryam Asghari1؛ Reza Fallah* 2؛ Hamidreza Gholamnia Roshan1؛ Kaveh Azinfar1؛ Azade Kiapoor3 | ||
| 1Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran | ||
| 2Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran | ||
| 3Department of Statistics, Babol Branch, Islamic Azad University, Babol, Iran | ||
| تاریخ دریافت: 12 بهمن 1402، تاریخ پذیرش: 03 اردیبهشت 1403 | ||
| چکیده | ||
| This research was carried out to present the internal auditors' coping strategy model with an interpretative structural approach. From the point of view of the result of its implementation, the upcoming research is applied research, to implement exploratory research and descriptive research using a survey method. The information required for the research to provide the model was collected using semi-structured interviews from 11 experts in the subject field of the research, i.e. people in the accounting and auditing profession who had more than 15 years of work experience in the field of internal audit. In this research, a coping strategy model for internal auditors was designed using Interpretive Structural Modeling (ISM). The results of the interpretive structural analysis (ISM) by the exploratory model showed that brain software coping strategies include financial intelligence, accounting and auditing, clear recognition of roles and responsibilities and the development of internal auditors' skills with training, hardware coping strategies including continuous communication between managers and employees, reporting Physical errors and defects and continuous inspections, software coping strategies including systematic review and analysis of reports, performance evaluation processes and upgrading internal audit technologies lead to the reduction of conflicts of internal auditors including personal conflict, conflict of duties, conflict of job position and conflict of interests. | ||
| کلیدواژه‌ها | ||
| coping strategy؛ coping strategy of internal auditors؛ internal auditors | ||
| مراجع | ||
|
[1] F.G. Araj, Responding to Fraud Risk, The Institute of Internal Auditors Research Foundation (IIARF), Altamonte Springs, FL, 2015. [2] M. Asnawi, The quality of audit recommendation: The effect of role conflict, role ambiguity and work stress, Accounting 2 (2022), no. 3, 310–322. [3] K. Barzegar Abbaspour, H. Islami Mofidabadi and M. Ebrahimi Shaghaghi The effect of the auditor’s characteris[1]tics and the structure of the board of directors on the probability of fraud in the financial statements of commercial companies, Judg. Decis. Mak. Account. 2 (2023), no. 7, 115–145. [4] J.R. Cadotte, Internal auditor role conflicts and coping: A study of the relationships between issue severity, perceived organizational support, implicit beliefs, and coping strategy, Doctoral dissertation, Case Western Reserve University, 2021. [5] J.V. Carcello, M. Eulerich, A. Masli, and D.A. Wood, Do internal audits reduce operating, Audit.: J. Practice Theory 39 (2020), no. 3, 55-73. [6] R.F. Chambers, 10 events that defined the past decade for internal audit, https://internalauditor.theiia.org/en/voices/2019/10-events-that-defined-the-past-decade-for-internal-audit/,2019. [7] R. Chambers, I still believe internal audit shouldn’t report to the CFO, https://www.richardchambers.com/i-still[1]believe-internal-audit-shouldnt-report-to-the-cfo/, 2021. [8] A. Chen, N. Peng, and K. Hung, Managing sales people strategically when promoting new products—Incorporating market orientation into a sales management control framework, Industr. Market. Manag. 47 (2015), 147–155. [9] L.H. Chen, H.H. Chung, G.F. Peters, and J.P. Wynn, Does incentive-based compensation for chief internal auditors impact objectivity? An external audit risk perspective, Audit.: J. Practice Theory, 36 (2017), no. 2, 21–43. [10] Deloitte, Internal audit analytics: The journey to 2020, audit transformation through innovation and technology, Available at: https://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/us-risk-internal-audit[1]analytics-pov.pdf., 2016. [11] A. Ebrahimi, M. Safari Graili, and H. Valian, Designing a model of the causes that strengthen internal auditors’ organizational silence, Account. Empir. Res. 12 (2022), no. 2, 1-20. [12] M. Firth, J. Gao, J. Shen, and Y. Zhang, Institutional stock ownership and firms’ cash dividend policies: evidence from China, J. Bank. Financ. 10 (2016), 91–107. [13] S. Hafadh and H.H. Flayyih, Impact of the electronic internal auditing based on IT governance to reduce auditing risk, Corp. Govern. Organ. Behav. Rev. 7 (2023), no. 1. [14] International Auditing and Assurance Standards Board (IAASB), ISA 610 (Revised 2013), using the work of internal auditors and related conforming amendments, International Federation of Accountants, 2013. [15] J. Jones, Earnings management during import relief investigations, J. Account. Res. 22 (1991), 193–228. [16] H. Khavari, A.A. Farzin Far, and H. Jabari, The model of causal factors, strategies and consequences of auditors’ stress management: With a metacombination approach, Behav. Value Account. 7 (2022), no. 13, 63-89. [17] R. Lin, R. Che, and C. Ting, Turning knowledge management into innovation in the high-tech industry, Ind. Manag. Data Syst. 112 (2012), no. 1, 42–63. [18] N. Mahzan and A. Lymer, Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors, Manag. Audit. J. 29 (2014), no. 4, 327–349. [19] J.A. Mangels, B. Butterfield, J. Lamb, C. Good, and C.S. Dweck, Why do beliefs about intelligence influence learning success? A social cognitive neuroscience model, Soc. Cogn. Affect. Neurosci. 1 (2006), no. 2, 75–86. [20] H. Nikumram, I. Norush, and A. Meherazin, Evaluation of models based on commitment items to discover profit management, J. Manag. Stud. 20 (2008), no. 82, 1–20. [21] R. Perez, 10 questions about the new three lines model, Internal Auditor, 77 (2020), 61–65. [22] M. Roussy, Welcome to the day-to-day of internal auditors: How do they cope with conflicts?, Audit.: J. Practice Theory 34 (2015), no. 2, 237–264. [23] M. Roussy and M. Rodrigue, Internal audit: Is the ‘third line of defense’ effective as a form of governance? An exploratory study of the impression management techniques chief audit executives use in their annual accountability to the audit committee, J. Bus. Ethics 151 (2018), no. 3, 853–869. [24] T. Schillemans and M. Van Twist, Coping with complexity: internal audit and complex governance, Public Per[1]form. Manag. Rev. 40 (2016), no. 2, 257–280. [25] K. Tysiac, Regulation demanding increased internal audit focus, J. Account. https://www.journalofaccountancy.com/news/2014/mar/20149848.html, 2014. [26] D.S. Yeager and C.S. Dweck, Mindsets that promote resilience: When students believe that personal characteristics can be developed, Educ. Psycho. 47 (2012), no. 4, 302-314. | ||
|
آمار تعداد مشاهده مقاله: 504 تعداد دریافت فایل اصل مقاله: 146 |
||