نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 استاد گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
3 دانشیار گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Introduction: The audit report is the product of audit work and the chain of communication between auditors and users. If the auditor's report is not able to present the audit results, in fact the audit objectives have not been achieved and therefore the audit will lack any added economic value.
Purpose: The purpose of this research is to explain the pattern of audit reports on investor behavior with an emphasis on behavioral biases.
Methodology: This study was conducted on 220 experts and investment managers and ordinary investors and auditors who were randomly selected in 1401. To analyze the data and test the research hypotheses, the structural equation model was used with the help of Smart-PLS software.
Findings: The results of the research hypotheses test show that the type of audit report has a significant effect on rational behavior. Cognitive bias has a mediating/moderating role in influencing the type of audit report on intuitive decision-making and reactive behavior. The reliability control variable has a significant effect on mass behavior, intuitive decision-making and reactive behavior.
Innovation: This research adds new findings in line with the consequences of the type of audit report by examining how its clauses affect investors' behavior.
کلیدواژه‌ها [English]
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