The Impact of Hurry Sicknesses on Audit Reports Content in Iran

Zarrin Gharicheh ‎, Mansoureh; Baradaran Hasanzadeh,  Rasoul

doi:10.29252/aapc.4.8.131

[Home ] [Archive]

[ فارسی ]

journal of Value & Behavioral Accounting

Main Menu

Home

Journal Information

Editorial Board

Articles archive

Publication Ethics

For Authors

Peer Review Process

Registration

Site Facilities

Contact us

Search in website

Receive site information

Volume 4, Issue 8 (2-2020)

aapc 2020, 4(8): 131-161

Back to browse issues page

The Impact of Hurry Sicknesses on Audit Reports Content in Iran

Mansoureh Zarrin Gharicheh ‎¹

, Rasoul Baradaran Hasanzadeh

1- PHD Student in Accounting, Department of Accounting, Faculty of management, Economics and Accounting, ‎Islamic Azad University, Tabriz, Iran(zarrin2222@yahoo.com)
2- Associate Prof. in Accounting, Department of Accounting, Faculty of management, Economics and Accounting, ‎Islamic Azad University, Tabriz, Iran. (Corresponding Author) , baradaran313@iaut.ac.ir

Abstract: (5837 Views)

Since all stages of the audit (Planning, Execution and Reporting) comes with judgment, variables related to the judgmental person, such as personality and mental disorders, can influence the content of the report or more specifically, the judgment of the auditor. So, the purpose of the present study is to investigate the impact of auditors' Hurry sickness on the content of the audit report with a view of view of the field of behavioral sciences‎. In this study, information on auditors' hurry sickness in 2016 based on purposive sampling was collected by using a hurry questionnaire designed during the study. The final sample reached 165 auditors and 139 companies. For a closer look and increase in the number of samples, companies that were audited by the same auditors in 2017 were added to the sample. Multiple and logistic regression models were used to test the hypotheses. Finally, the results of the study indicate that the Hurry sickness of auditors ‎leads to the presentation of an Unqualified report and the provision of less ‎number of total restriction paragraph. But it does not affect the type of ‎restriction paragraph, as well as the number of emphasis specific matter ‎paragraph.‎

Keywords: Hurry sickness, Audit Report Type, Restriction, Number of Total Restriction Paragraph, Number of ‎Emphasis Specific Matter Paragraph

Full-Text [PDF 5800 kb] (1363 Downloads)

Type of Study: Research | Subject: Special
Received: 2019/08/1 | Accepted: 2019/09/9 | Published: 2020/02/8

References

2. Abidin, S., & Ahmad-Zaluki, N. A. (2012). Auditor industry specialism and reporting timeliness. Procedia-Social and Behavioral Sciences, 65, 873-878.

3. Ashton, M. C. (1998). Personality and job performance: the importance of narrow traits. Journal of Organizational Behavior, 19 (3): 289-303.

4. Beach, L. R., & Mitchell, T. R. (1987). Image theory: Principles, goals, and plans in decision making. Acta Psychologica, 66: 201–220.

5. Bhattacharjee, S., and K. Moreno. 2013. The Role of Auditors’ Emotions and Moods on Audit Judgment: A Research Summary.

6. Chadwick, B. A., Bahr, H. M., & Albrecht, S. L. (1984). Social science research methods, Prentice-Hall, Englewood Cliffs.

7. Finucane, M. L., A. Alhakami, P. Slovic, and S. M. Johnson. (2000). The affect heuristic in judgments of risks and benefits. Journal of Behavioral Decision Making, 13: 1–17.

8. Friedman, M., & Rosenman, R. H. (1974). Type A behavior and your heart. 1th Ed. NewYork: Knopf.

9. Gois, A. D., Franko De Lima, G. A. S., & Mendes De Luca, M. M. (2018). Everyday sadism and auditor’s judgment. International Conference in Accounting, sao Paulo.

10. Ivancevich, J. M. & Matteson, M. T. (2002). Organizational behavior and management. 6th Ed. New York: McGraw Hill.

11. Jaffar, N., Salleh, A., Mohd Iskandar, T & Haron, H. (2006). A conceptual discussion on the external auditor's personality and detection of fraud. European Journal of Social Sciences, 4 (1):66-76.

12. Kent. P., Munro. L., & Gambling, T. (2006). Psychological characteristics contributing to expertise in audit judgment. International Journal of Auditing. (10): 125-141.

13. Keren, G. (1996). Perspectives of behavioral decision making: some critical notes. Organizational Behavior and Human Decision Processes, 65, 169–178.

14. Kida, T., & Smith, J. (1995). The encoding and retrieval of numerical data for decision making in accounting contexts: model development. Accounting, Organizations and Society, 20, 585–610.

15. Mellers, B. A. (2000). Choice and the relative pleasure of consequences. Psychological Bulletin, 126, 910–924.

16. Molina, G. S., & Pérez, M. S. M. (2002). Audit professional judgements: The Auditor's Individual Differences. Revista de Contabilidad-Spanish Accounting Review, 5 (10): 179-203.

17. Peters, E., Vastfjall, D., Garling, T., & Slovic, P. (2006). Affect and decision making: A ‘‘hot’’ topic. Journal of Behavioral Decision Making, 19: 79–85.

18. Utami, I., Nahartyo, E. (2013). The effect of type A personality on auditor burnout: Evidence from Indonesia. Journal of Accounting & Taxation, 5 (2): 89-102.

19. Utari, A. R. (2017). Could auditor’s personal characteristics reduce audit quality?A survey of government auditors in Eastern Indonesia. European Journal of Business and Management, 9 (14): ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)

20. Zajonc, R. B. `Feeling and thinking: preferences need no inferences', American Psychologist, 35 (1980), 151-175.

Add your comments about this article

‎ 10.29252/aapc.4.8.131

‎ 20.1001.1.24767166.1398.4.8.11.4

Mendeley

Zotero

RefWorks

Zarrin Gharicheh ‎ M, Baradaran Hasanzadeh R. The Impact of Hurry Sicknesses on Audit Reports Content in Iran. aapc 2020; 4 (8) :131-161
URL: http://aapc.khu.ac.ir/article-1-683-en.html

Rights and permissions
	This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Volume 4, Issue 8 (2-2020)

Back to browse issues page

Persian site map - English site map - Created in 0.08 seconds with 37 queries by YEKTAWEB 4645