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Designing a model to assess the auditors' resilience
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Zahra Sadat Siadati   , Sahar Sepasi * , Javad Rezazadeh , Hossein Etemadi |
| Faculty of Management and Economics, Tarbiat Modares University & Associate Professor of Accounting, Faculty of Management and Economics, Tarbiat Modares University. Email: sepasi@modares.ac.ir |
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Abstract: (455 Views) |
| In this research (in 1401) using the Shannon entropy method and structural equation modeling, the factors affecting auditors' resilience were determined and a model was designed to evaluate auditors' resilience. To achieve this goal, by reviewing past researches, factors affecting resilience were identified and then through interviews with professional experts and Shannon's entropy, the effect of the above variables on resilience was investigated. In the next step, a research questionnaire was designed and distributed among 400 people working in the auditing profession by random sampling method, and finally 302 samples were collected. Factors affecting resilience were placed in five main groups including job factors, general health, problem solving ability, emotional management and insight. Then it was analyzed using the structural equation modeling method and the research model was formulated. The results of the research showed that the five mentioned groups all have an effect on resilience and are one of the main factors in evaluating the resilience of auditors. Therefore, it seems that the governing bodies in audit institutions can plan to increase the resilience of auditors and ultimately increase the quality of audit reports by focusing on the factors raised in the model. |
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| Keywords: resilience of auditors, structural equation method, Shannon entropy |
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Full-Text [PDF 1432 kb]
(513 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2023/04/18 | Accepted: 2023/08/16 | Published: 2024/06/19
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