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External Accountability Gap Assessment of Iranian Association of Certified Public Accountants from Reports Users Viewpoints Using Servqual Model
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Vahid Golipour   , Shokrollah Khajavi * , Hasem Valipour |
| shiraz university |
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Abstract: (1114 Views) |
| The goal of this research is to assess the external accountability (perceptions and expectations of existing and ideal situation) of Iranian Association of Certified Public Accountants from three categories of reports’ user viewpoints using Servqual model through researcher made questionnaire. Auditing is a service like the other services in other era which is rendered by certified accountants and is used by a group of stakeholders. Thus, that quality could be assessed by worldwide standard models such as Servqual. This research is studied among a group of external stakeholders includes: The Government, profession and scientific society using paired questions through five dimensions of accountability to study accountability gap. 141 persons of three categories of stakeholders were selected as statistical sample and the questionnaire was distributed among them. SPPS, Gpower, LISREL and Excel softwares and Dependent t-test for paired samples (paired t-test), one way-analysis of variance test were utilized to data description and analysis. Research results show that external, Ethical, financial and performance accountability gap of Iranian Certified Public Accountants is deeper from faculty members’ viewpoints versus governmental experts and CFOs. Moreover, the external democratic and political accountability level gap of Iranian Certified Public Accountants accountability is much deeper either from faculty members’ viewpoints versus governmental experts and CFOs. Thereupon, Iranian Certified Public Accountants must make practical strategies and designs and develop an effective accountability system to improve certified accountant’s accountability situation from faculty members and listed companies’ CFOs viewpoints. |
Article number: 1 |
| Keywords: Iranian Certified Public Accountants, External Accountability, Servqual Model, Scientific Society. |
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Full-Text [PDF 742 kb]
(210 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2018/08/31 | Accepted: 2018/12/23 | Published: 2022/01/1
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