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Presenting the audit quality measurement model in the conditions of inefficient behavior using the foundation data approach
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Masoud Taherinia *   , Azar Moslemi , Ebrahim Givaki |
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Abstract: (162 Views) |
The auditing profession and how auditors work in today's world is very important. Managers and business owners need more than anything to get accurate information about their financial statements in order to adopt reasonable strategies for their future according to the information obtained. The current research was conducted with the aim of designing a model for measuring audit quality in the conditions of inefficient behavior in audit institutions using the data theory of the foundation. This research is a type of mixed research based on qualitative research, which is applied in terms of purpose and descriptive survey in terms of collecting information. The statistical population of the research includes professors and auditing experts, 33 of whom were selected as sample members by purposeful sampling. The data collection tool is a semi-structured interview, whose validity and reliability were confirmed by content validity and intra-coder and inter-coder reliability methods, respectively.
The results of the research show that the causal factors affecting the assessment of audit quality in the conditions of auditors' ineffective behavior include time pressure, lack of work conscience, locus of control, low professional commitment, little experience and high complexity of work, self-evaluation of performance, low spirituality at work. and irresponsibility. The results of the research in the qualitative part include the identification of causal, intervening, contextual, central factors, strategies and consequences of auditing quality measurement in the conditions of inefficient behavior in auditing institutions and finally presenting the model of auditing quality measurement in the conditions of inefficient behavior in auditing institutions. On the other hand, when the auditor does not observe ethical principles such as confidentiality, integrity, and providing correct reports, it will harm the organization and the auditor's unethical behavior will also destroy the reputation and credibility of the organization. |
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| Keywords: audit quality measurement, inefficient behavior, foundation data approach |
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Full-Text [PDF 877 kb]
(75 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/11/11 | Accepted: 2023/12/2 | Published: 2024/11/29
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