CONTEMPORARY ISSUES IN BEHAVIORAL AUDITING: A REVIEW OF BEHAVIORAL AUDIT RESEARCH

Yıl 2017, Cilt: 19 Sayı: 4, 810 - 861, 21.12.2017

Naz Sayarı

Öz

The purpose of this paper is to provide a comprehensive examination of behavioral auditing studies within the context of audit review and documentation, decision-making and auditor judgment, auditor characteristics and performance and auditor-client relationship. The study evaluates 30 mostly cited behavioral auditing studies for the period 1990-2010. First, prior research subjects are organized in terms of behavioral auditing including four major categories mentioned above. Second, the studies are investigated concerning the issues in psychology literature and related concepts are determined and classified within each context. Third, conceptual framework and variables used in the studies are explained and are followed by an evaluation of instruments, approaches and methods employed in measurement of the variables. Finally findings of the articles are demonstrated by stressing their importance on accounting and auditing literature.  

Anahtar Kelimeler

Behavioral auditing, decision-making, auditor characteristics

DAVRANIŞSAL DENETİMDE ÇAĞDAŞ KONULAR: DAVRANIŞSAL DENETİM ARAŞTIRMALARI İLE İLGİLİ BİR GÖZDEN GEÇİRME

Öz

Bu çalışmanın amacı davranışsal denetim çalışmalarının, denetim değerlendirmesi ve dokümantasyon, karar alma ve denetçinin değerlendirmesi, denetçinin karakteri ve performans ve denetçi-müşteri ilişkisi olmak üzere geniş kapsamda incelemesini sunmaktır. Bu bağlamda, 1990-2010 seneleri arasında 30 tane en çok atıf alan davranışsal denetim çalışması incelendi. Öncelikle, davranışsal denetim alanındaki 
geçmiş çalışmalar incelenerek bahsi geçen dört kategoriye ayrıldı. İkinci olarak, bu çalışmalar psikoloji literatürü ve bununla alakalı kavramlar araştırılarak her bir kontekst için sınıflama yapıldı. Üçüncü olarak, yapılan çalışmaların kavramsal çerçevesi, kullanılan değişkenler, ölçüm, yaklaşım ve metodolojisi değerlendirildi. Son olarak, bu çalışmalardan çıkan sonuçlar muhasebe ve denetim literatürü kapsamında incelenerek tablolarda sunuldu.

 

Anahtar Kelimeler

Davranışsal denetim, karar alma, denetçi karakter özellikler

Kaynakça

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