بررسی تاثیر دیجیتالی شدن بر حسابرسان مستقل و موسسات حسابرسی در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی،تهران، ایران،

2 استادیار گروه حسابداری، دانشکده مدیریت و امور مالی، دانشگاه غیرانتفاعی خاتم، تهران، ایران

3 دانشجوی کارشناسی ارشد حسابرسی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

چکیده

ادبیات حرفه ای، نشان دهنده گسترش روزافزون دیجیتالی شدن فرایندها در واحدهای کسب وکار می باشد. لذا هدف از این مطالعه، بررسی تاثیر دیجیتالی شدن بر حسابرسان مستقل و موسسات حسابرسی در ایران می باشد. در این مطالعه، از روش کد گذاری سه مرحله ای باز، محوری و انتخابی برای دسته بندی اطلاعات و همچنین از رویکرد کیفی تجزیه و تحلیل داده بنیاد برای بررسی نتایج و یافته ها بهره گرفته شد. جامعه آماری پژوهش حاضر کل موسسات حسابرسی عضو جامعه حسابداران رسمی ایران است و انتخاب خبرگان (حسابداران رسمی ایران) برای مصاحبه به شیوه نمونه‌گیری هدفمند انجام شده و نمونه‌گیری تا جایی ادامه پیدا نموده تا یافته‌های مصاحبه‌ها به اشباع نظری برسدکه در این راستا تعداد 20 مصاحبه ساختار نیافته در 13 موسسه حسابرسی عضو جامعه حسابداران رسمی ایران انجام گرفت. نتایج پژوهش نشان می دهد که دیجیتالی شدن موجب بهبود نقش و تاثیر گذاری حسابرس به عنوان یک ساز و کار حاکمیتی، بهبود فرایند ها و روش های رسیدگی، بهبود کیفیت اطلاعات حسابداری، بهبود تصمیم گیری ذینفعان، بهبود روش ها و سیاست های استخدامی و تغییر استانداردها و الزامات قانونی متناسب با تحولات دیجیتال می گردد. همچنین دیجیتالی شدن از یک سو، به واسطه حذف بایگانی کاغذی، بهبود دسترسی و تسهیل در انتقال اطلاعات موجب بهبود امنیت اطلاعات و از سوی دیگر، به واسطه تسهیل در افشا و سوء استفاده های شبکه ای موجب کاهش امنیت اطلاعات شده و در نتیجه این موضوع، لزوم ایجاد بسترهای امنیتی را ضروری می سازد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran

نویسندگان [English]

  • Shaker Mohammady Navareh 1
  • Nezamadin Rahimian 2
  • Jamil Ahmadi Dehrashid 3
1 MSc in Accounting, Department of Management Accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Management and Finance, Khatam University, Tehran, Iran
3 M.Sc. Student in Auditing, Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran
چکیده [English]

Professional literature shows the increasing digitalization of processes in business units. Therefore, the purpose of this study is to investigate the impact of digitalization on independent auditors and auditing firms in Iran. In this study, open, axial and selective three-step coding method was used to classify the information and also the qualitative approach of Grounded analysis was used to review the results and findings. The statistical population of the present study is all audit firms that are members of the Iranian Society of Certified Public Accountants. The selection of experts for interviews was done by purposeful sampling and sampling continued until the interview findings reached theoretical saturation. In this regard, 20 unstructured interviews in 13 auditing firms A member of the Iranian Society of Certified Public Accountants. The results show that digitalization improves the role and effectiveness of the auditor as a governance mechanism, improving processes and procedures, improving the quality of accounting information, improving stakeholder decision-making, improving employment methods and policies, and changing Standards and legal requirements are relevant to digital developments. Digitization also improves information security by eliminating paper archives, improving access and facilitating information transfer, and reducing information security by facilitating network disclosures and abuses. Therefore, Necessitates the creation of security platforms.

کلیدواژه‌ها [English]

  • Digitalization
  • information quality
  • Governance Mechanism
  • Information Security
  • Auditing firms
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