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Conceptual Model of Factors Affecting the Quality of Auditing in Iran by Grounded Theory
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Alireza Aghaei ghehie   , Shohreh Yazdani * , Mohamad hamed Khanmohamadi |
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Abstract: (617 Views) |
| Audit quality is one of the most important issues in the field of audit research, which is evaluated by both academic and professional aspects. In this study, using a background theory and in-depth interview with 22 experts in the field of audit and financial reporting. Data were analyzed using open coding method and the concepts were extracted. The conceptual model of audit quality was presented with the help of a system approach of influencing factors that included policy, monitoring, and operations that included operations, inputs, processes and outputs. Hence, the most important factors affecting the quality of the audit are the conceptual model, including the independence of the Supreme Council, mandatory and regulatory criteria for financial reporting, and the transparency of financial reporting, the size of audit firms, the auditor's period, industry specific auditor, audit fees, management system and internal controls , An expert's non-availability, a thought-based audit, the promotion of fraud-based audit knowledge, the formulation of an executive instruction of various industries, an auditor's perception of the governance system and internal controls, the use of information technology, the establishment of the supervisor. |
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| Keywords: Audit quality, governance corporate and internal controls, auditing fees, oversight monitoring, policy makers |
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Full-Text [PDF 525 kb]
(204 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2019/05/21 | Accepted: 2019/10/20 | Published: 2020/11/30
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