دوره 32، شماره 64 - ( 1403 )
جلد 32 شماره 64 صفحات 42-1 |
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Valadbeigi S V, Safa M, Borhani S A B. Providing a model to identify job threats of tax auditors in Iran: With the approach of foundational data theory. J Tax Res 2025; 32 (64) :1-42
URL: http://taxjournal.ir/article-1-2481-fa.html
URL: http://taxjournal.ir/article-1-2481-fa.html
ولدبیگی سعید، صفا مژگان، برهانی سیدعباس، غلامی جمکرانی رضا. ارائه الگویی برای شناسایی تهدیدات شغلی حسابرسان مالیاتی در ایران: با رویکرد نظریه داده‌بنیاد. پژوهشنامه مالیات. 1403; 32 (64) :1-42
چکیده: (465 مشاهده)
چکیده
هدف از مطالعه حاضر، ارائه الگویی برای تهدیدات شغلی حسابرسان مالیاتی بود. در این پژوهش کیفی از استراتژی نظریه داده‌بنیاد گلیزری استفاده شده است. هدف اصلی نظریه داده‌بنیاد، توسعه نظریه‌های جدید است و قادر به ایجاد نظریه‌ای از علائـق مشارکت‌کنندگان اسـت. بر اساس رویکرد نظریه داده‌بنیاد از طریق مصاحبه-های نیمه‌ساختاریافته با 16 نفر از خبرگان دانشگاهی باتجربه حرفه‌ای در حوزه حسابرسی مالیاتی در سال 1402 می‌باشد. این خبرگان بر اساس روش نمونه‌گیری هدفمند با رویکرد گلوله‌برفی انتخاب شدند و انجام مصاحبه‌ها تا زمان دستیابی به اشباع نظری ادامه یافت. یافته‌های پژوهش از وجودِ ۳ مقوله (تهدیدات شغلی ساختاری، تهدیدات شغلی اجتماعی، تهدیدات شغلی ساختاری و پیامدهای حمایتی درک شده)؛ 7 مؤلفه و 29 مضمون مفهومی در قالب یک مدل 3 بعدی حکایت داشت که طی سه مرحله کدگذاری در تحلیل نظری داده‌بنیاد کسب گردید. نتایج این پژوهش می‌تواند به سیاست‌گذاران و تدوین‌کنندگان استانداردها و قانون‌گذاران کمک نماید تا با شناخت بیشتر از ابعاد و پیامدهای تهدیدات شغلی حسابرسان مالیاتی، نسبت به تقویت کارکردهای اخلاقی؛ اجتماعی و فرهنگی حسابرس جهت تعامل پویاتر با ذی‌نفعان و بسترهای اجتماعی اقدام نمایند و بر اساس آن سیاست‌های تشویقی لازم برای ترغیب مؤسسات حسابرسی برای افزایش کیفیت حسابرسی اتخاذ نموده و بدین ترتیب، تهدیدات شغلی حسابرسان مالیاتی را محدود سازند
نوع مطالعه: پژوهشي |
موضوع مقاله:
مدیریتی
دریافت: 1404/1/18 | پذیرش: 1403/12/10 | انتشار: 1403/12/10
دریافت: 1404/1/18 | پذیرش: 1403/12/10 | انتشار: 1403/12/10
فهرست منابع
1. Amad Badawi Saluy, Novawiguna Kemalsari, Unang Toto Handiman, Peby Arwiya, Ahmad Faridi, Bustanul Arifin Caya, Haliansyah Machmud. Human Resources Perspective: Audit Fee, Internal Control, and Audit Materiality Affect Auditor Switching. WSEAS Transactions on Business and Economics. 2024; 21:21-34.
2. Arta, Farnaz; Taheri, Mohsen and Aghaei Bojestani, Maryam. (2023). Pathology of legal interruptions in the stage of tax collection and payment (a comparative study of Iran and the United States of America). Research Journal of Taxation, 4(56). 51-74. [in Persian].
3. Binglei Duan، Xinxiao Ma، Guojian Zheng (2021) ، Adjustment costs of institutional tax changes from the audit pricing perspective: Empirical evidence from the VAT reform، China Journal of Accounting Research14 May 2021.
4. Birjandi, Hamid, and Fathi, Zahra. (2022). Investigating the relationship between the mandatory turnover of audit firms and the auditor's professional skepticism characteristics. Accounting Knowledge, 13(1).203-228. [in Persian].
5. Braun, V., and V. Clarke. (2006). Using thematic analysis in psychology. Qualitative research in psychology, 3(2): 11-101.
6. Dwi Martani, Nur Aulia Rahmah, Fitriany Fitriany & Viska Anggraita Zhaojun Yang (Reviewing editor) (2021) Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4, Cogent Economics & Finance, 9:1.
7. Fadaly, Dina s (2018). Determination of auditor choice in emerging markets: evidence from Saudi arabia. The business and management review, 9 (3),65-85.
8. Firdaus, F., Ujianto, U., & Slamet, R. (2023). The Effect of Job Security and Job Attractiveness on Intention to Leave: The Mediation Role of Employee Engagement. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 8(5), 12.
9. Glaser, B. G. (2002). Conceptualization: On theory and theorizing using grounded theory. International journal of qualitative methods, 1(2), 23-38.
10. Glaser, B. G., & Holton, J. (2005). Staying open: The use of theoretical codes in grounded theory. The Grounded Theory Review, 5(1), 1-20.
11. Hajizadeh Maimandi, Masoud, Boonad, Leila. (2018). Factors affecting the job security of employees of organizations (a meta-analysis of existing research). Social Development, 14(2), 33-60.
12. Hur, H. (2022). Job security matters: A systematic review and meta-analysis of the relationship between job security and work attitudes. Journal of Management & Organization, 28(5), 925-955.
13. Hur, H., & Perry, J. L. (2016). Evidence-based change in public job security policy: A research synthesis and its practical implications. Public personnel management, 45(3), 264-283.
14. Kim, Mindy. (2021). Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover. Advances in Accounting.8(2). 54-71.
15. Lopes, A. (2010). Grounded theory method: an essential approach to analyse design. In The 9th European Conference on Research Methods in Business and Management: IE Business School Madrid, Spain: 24-25.
16. Merdiaty, N. (2024). Linking job security to psychological well-being through job satisfaction police. Journal of Social Research, 3(4).38-49.
17. Moradi, Mohammad, Yahyai, Munireh, Iskandar, Hoda (2021), Compilation of employer acceptance model in audit institutions, Danesh Audit, 21(83). 14-27. [in Persian].
18. Namdar Joyimi, Roshan; Seyed Aligoli, Yacoubi; Noor Mohammad, Urei Yazdani and Badraldin (2021). The drivers of the development of human capital commitment in government organizations, derived from the Qur'an and Atrat with the application of reason and consensus based on the analysis of the content. Public Management Vision, 12(4), 90-103. [in Persian].
19. Nicole, Carusone., Rebecca, Pittman., Mindy, K., Shoss. (2021). Sometimes It's Personal: Differential Outcomes of Person vs. Job at Risk Threats to Job Security... International Journal of Environmental Research and Public Health, 18(14):7379
20. Ostad Jafari, Mohammad, Faraji, Omid, Arabzadeh, Maitham, Jabari Jafarabadi, Hossein, Ghanimati, Hassan. (2022). Financial factors and characteristics affecting auditor change and the market's reaction to it: a systematic review of the literature using the meta-analysis method. Journal of Financial Accounting Research, 14(3), 119-148. [in Persian].
21. Rezaei, Mitra, Imani, Mohammad Taghi Mohammadkhani, Kamran. (2019). Identifying and ranking the factors affecting the job security of the academic staff of the universities, emphasizing the independence of the Islamic Azad University of Iran with the AHP approach. Bimonthly scientific-research journal of a new approach in educational management, 11(44), 153-180.
22. Safai Shakib, Ali, Safai, Safi Elah, Mosivand, Maryam. (2023). Investigating the effect of religiosity on job security among health center employees in Hamadan city. Scientific Quarterly Journal of Iranian Islamic Development Model Studies, 11(2). [in Persian].
23. Tamradi, Ali, Rostaminia, Reza, Sarkmarian, Saideh (2017) The effect of political communication on the relationship between auditor selection and accounting information transparency. Journal of Research in Accounting and Economic Sciences, 2(2), 1-1. [in Persian].
24. Taqvi Qasim Abad, Fatima; Darabi, Roya and Chaharmahali, Shahram. (2023). Presenting the tax audit model according to the effects of psychological safety and tax audit knowledge during the detection of tax frauds, scientific journal, tax research paper, 6(58). 27-49. [in Persian].
25. Wang, M. L., Narcisse, M. R., Togher, K., & McElfish, P. A. (2024). Job Flexibility, Job Security, and Mental Health Among US Working Adults. JAMA Network Open, 7(3), 1-22.
26. Wastell, D. G. (2001). Barriers to effective knowledge management: Action research meets grounded theory. Journal of Systems Information Technology, 5 (2): 21–35
27. Wongsuwatt, S., Jantamaneechot, T., & Thaothampitak, W. (2024). The Influence of Soft Skills and Perceived Job Security on the Job Performance of Tourism and Hospitality Workers Along Thailand’s Andaman Coast: Mediating Role of Employee Engagement. Journal of Community Development Research (Humanities and Social Sciences), 17(1), 1-16.
28. Amad Badawi Saluy, Novawiguna Kemalsari, Unang Toto Handiman, Peby Arwiya, Ahmad Faridi, Bustanul Arifin Caya, Haliansyah Machmud. Human Resources Perspective: Audit Fee, Internal Control, and Audit Materiality Affect Auditor Switching. WSEAS Transactions on Business and Economics. 2024; 21:21-34.
29. Arta, Farnaz; Taheri, Mohsen and Aghaei Bojestani, Maryam. (2023). Pathology of legal interruptions in the stage of tax collection and payment (a comparative study of Iran and the United States of America). Research Journal of Taxation, 4(56). 51-74. [in Persian].
30. Binglei Duan، Xinxiao Ma، Guojian Zheng (2021) ، Adjustment costs of institutional tax changes from the audit pricing perspective: Empirical evidence from the VAT reform، China Journal of Accounting Research14 May 2021.
31. Birjandi, Hamid, and Fathi, Zahra. (2022). Investigating the relationship between the mandatory turnover of audit firms and the auditor's professional skepticism characteristics. Accounting Knowledge, 13(1).203-228. [in Persian].
32. Braun, V., and V. Clarke. (2006). Using thematic analysis in psychology. Qualitative research in psychology, 3(2): 11-101.
33. Dwi Martani, Nur Aulia Rahmah, Fitriany Fitriany & Viska Anggraita Zhaojun Yang (Reviewing editor) (2021) Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4, Cogent Economics & Finance, 9:1.
34. Fadaly, Dina s (2018). Determination of auditor choice in emerging markets: evidence from Saudi arabia. The business and management review, 9 (3),65-85.
35. Firdaus, F., Ujianto, U., & Slamet, R. (2023). The Effect of Job Security and Job Attractiveness on Intention to Leave: The Mediation Role of Employee Engagement. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 8(5), 12.
36. Glaser, B. G. (2002). Conceptualization: On theory and theorizing using grounded theory. International journal of qualitative methods, 1(2), 23-38.
37. Glaser, B. G., & Holton, J. (2005). Staying open: The use of theoretical codes in grounded theory. The Grounded Theory Review, 5(1), 1-20.
38. Hajizadeh Maimandi, Masoud, Boonad, Leila. (2018). Factors affecting the job security of employees of organizations (a meta-analysis of existing research). Social Development, 14(2), 33-60.
39. Hur, H. (2022). Job security matters: A systematic review and meta-analysis of the relationship between job security and work attitudes. Journal of Management & Organization, 28(5), 925-955.
40. Hur, H., & Perry, J. L. (2016). Evidence-based change in public job security policy: A research synthesis and its practical implications. Public personnel management, 45(3), 264-283.
41. Kim, Mindy. (2021). Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover. Advances in Accounting.8(2). 54-71.
42. Lopes, A. (2010). Grounded theory method: an essential approach to analyse design. In The 9th European Conference on Research Methods in Business and Management: IE Business School Madrid, Spain: 24-25.
43. Merdiaty, N. (2024). Linking job security to psychological well-being through job satisfaction police. Journal of Social Research, 3(4).38-49.
44. Moradi, Mohammad, Yahyai, Munireh, Iskandar, Hoda (2021), Compilation of employer acceptance model in audit institutions, Danesh Audit, 21(83). 14-27. [in Persian].
45. Namdar Joyimi, Roshan; Seyed Aligoli, Yacoubi; Noor Mohammad, Urei Yazdani and Badraldin (2021). The drivers of the development of human capital commitment in government organizations, derived from the Qur'an and Atrat with the application of reason and consensus based on the analysis of the content. Public Management Vision, 12(4), 90-103. [in Persian].
46. Nicole, Carusone., Rebecca, Pittman., Mindy, K., Shoss. (2021). Sometimes It's Personal: Differential Outcomes of Person vs. Job at Risk Threats to Job Security... International Journal of Environmental Research and Public Health, 18(14):7379
47. Ostad Jafari, Mohammad, Faraji, Omid, Arabzadeh, Maitham, Jabari Jafarabadi, Hossein, Ghanimati, Hassan. (2022). Financial factors and characteristics affecting auditor change and the market's reaction to it: a systematic review of the literature using the meta-analysis method. Journal of Financial Accounting Research, 14(3), 119-148. [in Persian].
48. Rezaei, Mitra, Imani, Mohammad Taghi Mohammadkhani, Kamran. (2019). Identifying and ranking the factors affecting the job security of the academic staff of the universities, emphasizing the independence of the Islamic Azad University of Iran with the AHP approach. Bimonthly scientific-research journal of a new approach in educational management, 11(44), 153-180.
49. Safai Shakib, Ali, Safai, Safi Elah, Mosivand, Maryam. (2023). Investigating the effect of religiosity on job security among health center employees in Hamadan city. Scientific Quarterly Journal of Iranian Islamic Development Model Studies, 11(2). [in Persian].
50. Tamradi, Ali, Rostaminia, Reza, Sarkmarian, Saideh (2017) The effect of political communication on the relationship between auditor selection and accounting information transparency. Journal of Research in Accounting and Economic Sciences, 2(2), 1-1. [in Persian].
51. Taqvi Qasim Abad, Fatima; Darabi, Roya and Chaharmahali, Shahram. (2023). Presenting the tax audit model according to the effects of psychological safety and tax audit knowledge during the detection of tax frauds, scientific journal, tax research paper, 6(58). 27-49. [in Persian].
52. Wang, M. L., Narcisse, M. R., Togher, K., & McElfish, P. A. (2024). Job Flexibility, Job Security, and Mental Health Among US Working Adults. JAMA Network Open, 7(3), 1-22.
53. Wastell, D. G. (2001). Barriers to effective knowledge management: Action research meets grounded theory. Journal of Systems Information Technology, 5 (2): 21-35
54. Wongsuwatt, S., Jantamaneechot, T., & Thaothampitak, W. (2024). The Influence of Soft Skills and Perceived Job Security on the Job Performance of Tourism and Hospitality Workers Along Thailand's Andaman Coast: Mediating Role of Employee Engagement. Journal of Community Development Research (Humanities and Social Sciences), 17(1), 1-16.
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