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Explanation of the Concession strategy of the auditor to the client
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Mahdi Kazemi Oloum   , Javad Rezazadeh * , Gholamreza Kordestani |
| Tarbiat modares university |
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Abstract: (1491 Views) |
The purpose of this study is to explain the auditor's concession strategy to the client with emphasis on pathology and presenting a strategy using qualitative research method and grounded theory approach. This study was conducted in 2019 by conducting 16 in-depth interviews with partners of auditing institutes, members of the Society of Certified Public Accountants of Iran, Using theoretical - Snowball Sampling. The findings of the study showed that 10 items, including maintaining audit going concern, are the reason for the Concession strategy. The most important consequences of adopting this strategy are also harm to the auditor, the audit profession, and the decline of social trust. Research experts presented strategies to reduce the use of this strategy, including clarifying laws and standards, monitoring and supporting competent authorities, focusing the audit market, reducing political interference, improving quality control, restructuring audit institutions, improving cultural conditions, and improving the effectiveness of audit committees. The results of the research indicate that the most important issue for managing auditors' concession strategy is to improve the economic situation of the country and consequently increase the continuity of auditing firms.
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Article number: 9 |
| Keywords: Concession Strategy, Adjusting Journal Entries, Grounded Theory, Auditor, Client. |
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Full-Text [PDF 643 kb]
(179 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/08/7 | Accepted: 2019/11/10 | Published: 2022/01/1
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