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Providing a pricing model for independent audit assurance services with grounded theorizing
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Mosarreza Zanganeh   , Jomadoordi Gorganli Davaji * , Arash Naderian , Maryam Bokharaian |
| Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran |
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Abstract: (429 Views) |
Abstract:
The necessity of operationalizing democracy in the society is to answer to different sections of the society. One of the important and basic tools of answering to economic activists is audit. In the supervisory part of any auditing system, it plays a fundamental role. According to the scope of auditors' activities and its necessity, it is necessary to provide a pricing model for auditing services.In this regard, the main goal of the current research is to provide a pricing model for independent audit crediting services. In this research, the factors affecting the pricing of audit services from the perspective of the stakeholders and partners of audit institutions in Iran have been investigated. In this research, the qualitative method and Quantitative approach based on contextual theorizing has been used and the opinions of 12 experts, including managers and partners of the auditing organization, have been collected through interviews, and during three stages of content analysis using MAXQDA software. The analysis has been done. According to the obtained results, the factors affecting the price of audit services include 9 categories, which include company ownership structure, internal factors, external factors, corporate governance, audit institute factors, competitive audit market, characteristics managers and owners, financial and accounting factors and auditing features. And based on the interpretative structural model, the sixth level element of the company's ownership structure has the most influence. And in the same way, the amount of influence on the next levels is reduced, and the variables of the same level, that is, they interact with each other. |
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| Keywords: audit service price, audit firm, content analysis |
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Full-Text [PDF 502 kb]
(79 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/02/16 | Accepted: 2023/07/30 | Published: 2023/10/2
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