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The Impact of Auditor Expert on Social Trust with the Mediating Role of Performance Audit Quality (Case Study of the Supreme Audit Court)
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Akbar Amjadi   , Mansour Gharkaz * , Maryam Bokharayan Khorasani , Alireza Matoofi |
| Islamic Azad University of Gorgan |
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Abstract: (653 Views) |
| In any society, gaining and maintaining social trust in the auditing profession requires that the information provided is verified by auditors and is of the highest quality possible. On the other hand, given the constraints on financial reporting and the lack of responsiveness to management information needs, the application of management performance auditing to evaluate the effectiveness, efficiency and cost-effectiveness of operations has increased significantly and it is imperative that the impact of performance auditing on social trust is examined. To be. Therefore, the purpose of the present study is to investigate the effect of accounting auditorschr('39') expertise on social trust as well as the mediating role of performance audit quality. The statistical population of the study consisted of auditors in different ranks and positions from auditor to auditor in the country of accounting in autumn of 2019 and according to Cochran sampling formula, the sample size was 269 persons and 215 questionnaires were statistically analyzed. The path analysis method was used to test the research hypotheses. The findings indicate that the expertise of the Accounting Tribunalchr('39')s auditors has a positive and significant effect on social trust. Similarly, the expertise of the auditors of the Court of Auditors has a positive impact on social trust through their audit quality, that is to say, the quality of auditing has a mediator role in the expertise of the auditors of the Court of Auditors and social trust. The results of the study indicate the importance of the expertise and quality of audit firmchr('39')s auditors in improving the legitimacy and social trust in audit of executive bodies. |
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| Keywords: Auditor Specialty, Audit Quality, Social Trust, Accounting Court, Performance Audit |
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Full-Text [PDF 420 kb]
(164 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/06/16 | Accepted: 2020/09/5 | Published: 2020/11/30
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