The distortions of Machiavellianism, containment solutions and effect on the quality of audit judgments

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 01 خرداد 1403

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2024.86910.1443

نویسندگان

Siroos Habibzadeh¹؛ Mehdi Alinezhad Sarokolaei^{* 2}؛ Mahdi Zeynali³

¹Ph.D. Student, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

²Assistant Professor of Accounting, Tabriz Branch, Islamic Azad University, Tabriz,Iran

³Assistant Professor of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

چکیده

Machiavellian tendencies, such as opportunism affect auditors' judgments and audit quality. The present research, using the qualitative method of background, has tried to identify the effective background and interfering factors in the creation of Machiavellian tendencies of auditors and to calculate the strategies and consequences of limiting the Machiavellian characteristics of auditors. The statistical population of the current research is composed of expert and experienced university professors in the field of auditing, partners of auditing institutions, managers of auditing organizations, and other members of the community of certified accountants. The period of the study implementation is during the years 2021 and 2022. Using the purposeful mixed sampling method, 14 in-depth and semi-structured interviews were conducted until theoretical saturation was reached. Also, the structural equation modeling approach was used to measure the model's validity, and PLS software was used to fit the model. The findings show that the effective and intervening factors in creating Machiavellian tensions include preventive and supervisory factors, cultural, environmental, and social factors, structural and technical factors, financial and economic factors, and perceptual, human, and knowledge factors. Also, providing cultural and social platforms, structural and technical reforms, economic improvement and political communication, strengthening the knowledge and skill of the workforce, and providing a legal and regulatory platform are among the strategies to contain Machiavellian distortions. The innovation of the research is the combination of qualitative analysis and experimental test to identify the factors affecting the Machiavellian tendencies of auditors in Iran.

کلیدواژه‌ها

cognitive, human, and knowledge factors؛ Preventive and regulatory factors