دانشگاه آزاد اسلامی واحد علوم و تحقیقات

 آمار

تعداد نشریات50
تعداد شماره‌ها2,232
تعداد مقالات20,476
تعداد مشاهده مقاله25,277,309
تعداد دریافت فایل اصل مقاله22,930,760
Poorsamiei, Mohammad, Abdoli, Mohammadreza, safari gerayli, mehdi, Valiyan, Hasan. (1399). To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM). , 5(18), 21-39.
Mohammad Poorsamiei; Mohammadreza Abdoli; mehdi safari gerayli; Hasan Valiyan. "To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM)". , 5, 18, 1399, 21-39.
Poorsamiei, Mohammad, Abdoli, Mohammadreza, safari gerayli, mehdi, Valiyan, Hasan. (1399). 'To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM)', , 5(18), pp. 21-39.
Poorsamiei, Mohammad, Abdoli, Mohammadreza, safari gerayli, mehdi, Valiyan, Hasan. To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM). , 1399; 5(18): 21-39.

To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM)

International Journal of Finance & Managerial Accounting
دوره 5، شماره 18، آذر 2020، صفحه 21-39  XML اصل مقاله (975.94 K)
نوع مقاله: Original Article
نویسندگان
Mohammad Poorsamiei1؛ Mohammadreza Abdoli email 2؛ mehdi safari gerayli3؛ Hasan Valiyan4
1PhD student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2Associate Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahrood, Iran
3Associate Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran
4Department of Management, Sari Branch, Islamic Azad University, Sari, Iran
چکیده
The purpose of the present research is to develop the auditors' critical thinking model in evaluating the employers' financial performances according to Total Interpretative Structural Analysis (TISM). In this research which qualitatively is a combined research based on Delphi analysis and meta-synthesis analysis and quantitatively is based on total interpretative structural analysis, two target populations were involved. According to the results from the qualitative research on critical thinking in auditing, over 42 articles were studied and using the critical evaluation analysis method, a checklist with three main components: Critical Thinking Analytical Power, Critical Thinking Intuitive Power and Critical Thinking Interpretive /Inferential Power were identified in the form of 17 primary indexes. Then five indexes were omitted and two indexes were combined in two steps using the Delphi analysis method and finally a total of 11 critical thinking indexes enterned the quantitative analysis phase. In the phase of quantitative analysis, the prioritization of indexes were performed in four levels from the least effective as the first level indexes to the most effective as the fourth-level indexes. Accordingly , the systematic review of evidence; pursuing accounts according to the documents and information contents and reviewing the details related to the description of each registration in the corporate financial statements were recognized as the most effective indicators of critical thinking in auditing.
کلیدواژه‌ها
Critical Thinking Analytical Power؛ Critical Thinking Intuitive Power؛ Critical Thinking Interpretive Power
مراجع
Abbassazeh, M., Salehi, M., Hoseinipour, R. (2017). The Effective Factors Determination of Modified Audit Opinion-The Meta Analysis Method, Applied Research in Financial Reporting, 6(1): 89-126. http://www.arfr.ir/article_53110.html. (In Persian).
2) Abednazari, M., Rahnamay Roodroshti, F., Nikoomaram, H., Poorzamani, Z. (2018). Presenting Pattern of Global Management Accounting Based on Critical Thinking. Management Accounting, 11(39), 67-81. http://jma.srbiau.ac.ir/article_13405.html. (In Persian).
3) Agarwalla, K, S., Desai, N., Tripathy, A. (2017). The impact of self-deception and professional skepticism on perceptions of ethicality, Advances in Accounting, 37(8): 85-93
4) Ahangari, M. (2016). Is sufficient professional skepticism? Application of Critical Thinking in Auditing, Official Accountant Magazine, 23(1): 54-57.
5) Andolina, M. (2001). Critical thinking for working students, 1Th ed. Columgia: Delma Cengage Learning.
6) Barros, J., Sandelowski, M. (2007). Handbook for synthesizing qualitative research, Springer publishing company Inc.
7) Beck, Ch, T. (2002). Postpartum Depression: A Meta-Synthesis, Qualitative Health Research, https://doi.org/10.1177/104973202129120016.
8) Butler, H., Halpern, A. (2012). Critical Thinking Assessment predicts real-world outcomes of critical thinking, Applied Cognitive Psychology, 26(5): 721-729.
9) Duron, R., Limbach, B., & Waugh, W. (2006). “Critical thinking framework for any discipline”. International Journal of Teaching and Learning in Higher Education, 17(2), 160-166.
10) Ebrahimi Romanjani, M., Nazifi, Z. (2017). The use of critical thinking in accounting education; the need for the application of international financial reporting standards, accounting knowledge and research, 51(2): 1-17. (In Persian).
11) Ennis, R, H. (2010). An outline of goals for a critical thinking curriculum and its assessment Available from: http://www.criticalthinking.net/goals.html
12) Flores, K, L., Matkin, G, S., Burbach, M, E., Quinn, C., Harding, H. (2010). Deficient Critical Thinking Skills among College Graduates: Implications for leadership, Educational Philosophy and Theory banner, 44(2): 212-230. https://doi.org/10.1111/j.1469-5812.2010.00672.x
13) Frank, M. (2006). Knowledge, abilities, cognitive characteristics and behavioral competences of engineers with high capacity for engineering systems-thinking (CEST). Systems Engineering, 9(2); 91-103. https://doi.org/10.1002/sys.20048
14) Glover, S. M., Taylor, M. H., Wu, Y. (2018). Mind the gap: Why do experts have differences of opinion regarding the sufficiency of audit evidence supporting complex fair value measurements? Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12480.
15) Griffith, E. E., Hammersley, J. S., Kadous, K., & Young, D. R. (2015). Auditor mindsets and audits of complex estimates. Journal of Accounting Research, 53(1): 1-31. http://doi.org/10.1111/1475-679X.12066.
16) Grossman, A. M., & Welker, R. B. (2011). Does the arrangement of audit evidence according to causal connections make auditors more susceptible to memory conjunction errors? Behavioral Research in Accounting, 23(2); 93-115. http://doi.org/10.2308/bria-1006317) Gul, R., Cassuma, SH., Ahmada, A., Khana, SH., Saeeda, T., Parpio, Y. (2010). Enhancement of critical thinking in curriculum design and delivery: A randomized controlled trial for educators, Procedia- Social and Behavioral Sciences, 2(2), 3219-3225.
18) Helsdingen, A. S., Van den Bosch, K., Van Gog, T., & van Merriënboer, J. J. (2010). “The effects of critical thinking instruction on training complex decision making”. Human factors, 52(4), 537-545.
19) Johnson, E, B. (2002). Contextual Teaching and learning: what it is and why it's here to stay. 1th ed. United Kingdom, Corwin Press.
20) Khajavi, S., Mohammadian, M. (2018). Accounting for citizenship conceptual paradigm based on critical thinking. Management Accounting, 11(37): 97-106. http://jma.srbiau.ac.ir/article_12439.html. (In Persian).
21) Kirmizia, F. S., Saygib, C., Yurdakalc, I. (2015). Determine The Relationship Between The Disposition of Critical Thinking and The Perception About Problem Solving Skills. Procedia - Social and Behavioral Sciences, 191, 657-661
22) Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1); 385-421. http://doi.org/10.2308/ajpt-50350
23) Maleki, H., Habibi, M. (2007). The Aim of Education is the Basic Critical Thinking Education, Journal of Educational Innovation, 6(19): 12-29. (In Persian).
24) Mubako, G., O'Donnell, E. (2018). Effect of fraud risk assessments on auditor skepticism: Unintended consequences on evidence evaluation, Internantional Journal of Auditing, 22(1): 55-64. https://doi.org/10.1111/ijau.12104
25) Nelson, M. W. (2003). Behavioral evidence on the effects of principles- and rules based standards. Accounting Horizons, 17(1): 91-104. https://doi.org/10.2308/acch.2003.17.1.91
26) Nodler, Ch, J., Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward, Accounting, Organizations and Society, 67(3): 1-14
27) Phillips Jr, W. E., & Burrell, D. N. (2009). “Decision-making skills that encompass a critical thinking orientation for law enforcement professionals”. International Journal of Police Science & Management, 11(2), 141-149.
28) Shabahang, R. (2012). Management Accounting, Vol. I, Twenty-Third Edition, Accounting and Audit Research Center, Audit Organization. (In Persian).
29) Simon. H. A. (1972). Theories of Bounded Rationality, Decision and Organization, by McGuire, C.B. and Radner, Roy, North-Holland Publishing Company.
30) Stoner, S, M. (1998). Critical Thinking Activates for nursing, Philadelphia: Lippincott Raven.
31) Swansburg, R, C., Swansburg, R, J. (2002). Introduction to Management and Leadership for Nurse Managers. 3th ed. Boston: Jones and Bartlett Publishers.
32) Tahriri, A., Piri Sagharloo, M. (2016). Auditors’ perceptions of professional skepticism in audit work. Journal of Accounting and Auditing Review, 23(1): 117-135. doi:10.22059/acctgrev.2016.57023. (In Persian).
33) Wedemeyer, P. D. (2010). A discussion of auditor judgment as the critical component in audit quality e a practitioner's perspective. International Journal of Disclosure and Governance, 7(4): 320-333. https://doi.org/10.1057/jdg.2010.19.
34) YektaKooshali M H, Ramezani A, PourNajafi S, Esmaeilpour-BandBoni M. (2018). The Relationship between Information Literacy with Critical Thinking among Students: A Cross-Sectional Study. 6(5):1-8, http://jne.ir/article-1-798-fa.html. (In Persian).
35) Yoder-Wise, P, S. (1995). Leadering and Managing in Nursing, Louis: CV Mosby.
36) Zare, H., Nahravanian, P. (2017). The Effect of Training on Problem-Solving Style and Self-Directed Learning. Advances in Cognitive Science, 19(2): 85-96. http://icssjournal.ir/article-1-541-fa.html
37) Zeki, A. (2015). The effects of microteaching on the critical thinking dispositions of pre-service teachers. Australian Journal of Teacher Education, 40(6):140-153.
38) Zimmer, L. (2006). Qualitative meta‐synthesis: a question of dialoguing with texts, Jan LeadingGlobal Nursing Research, 53(3): 311-318. https://doi.org/10.1111/j.1365-2648.2006.03721.x

آمار
تعداد مشاهده مقاله: 146
تعداد دریافت فایل اصل مقاله: 356


سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب