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The cube of silence in the Supreme Audit Court of Iran(A qualitative study using the meta-synthesis method and focus group technique)
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Saeed Bazrafshan   , Mahmoud Lari Dashtbayaz * , Reza Hesarzadeh |
| faculty of economics and administrative sciences, Ferdowsi University of Mashhad, Mashhad, Iran |
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Abstract: (509 Views) |
| The purpose of this research is to identify the most important factors that strengthen the silence of the auditors of the Supreme Audit Court of Iran. In order to conduct this research, a meta-synthesis method and a focus group technique were used. In order to review the researches from the studies of the last 22 years (2001-2023) and in order to screen the researches, the critical evaluation algorithm method was used, and the seven-step technique of Sandlovski and Baros (2007) was used for the extraction of factors that enhance silence. Based on the obtained results, 48 factors that enhance silence selection were identified. These factors were investigated based on the opinion of the focus group in a cube-shaped model of the three dimensions of the organizational level of the occurrence of silence (executive and leadership), the personality origin of the occurrence of silence (individual, managerial and structural/environmental) and the type of silence (submissive, defensive and altruistic) were classified. The results showed that the executive body of the Court of Accounts is more silent than its governing body. Most of the causes of silence are related to structural/environmental factors rather than personality or management factors. Another important issue is that none of the reasons for choosing to remain silent is due to altruistic reasons. In other words, the majority of identified causes are rooted in fear and self-protection rather than other protection. |
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| Keywords: auditor’s effort, significant material misstatement, audit quality, audit fee, auditor’s expertise, delay in audit report |
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Full-Text [PDF 960 kb]
(104 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2022/09/13 | Accepted: 2023/10/27 | Published: 2023/05/22
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