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Compilation of a conceptual model of factors affecting the auditor's concern about the continuity of the entrepreneur's activity
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Sara Sohrabi   , Mehrdad Ghanbary * , Babk Jamshidinavid , Forouzan Mohamadi yarijani |
| Islamic Azad University , Kermanshah |
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Abstract: (439 Views) |
Purpose: The going concern clause is one of the special information tools for auditors that audit institutions use to help the users of financial statements to better understand the financial and non-financial status of companies. This issue causes companies to be aware of this and always try to avoid receiving adjusted audit reports, especially audit reports containing the going concern clause, and always try to make arrangements to convince the auditor to agree to this. Do not include in the report. Therefore, the present research has developed a conceptual model of the factors affecting the auditor's concern about the continuity of the business.
Method: The qualitative research method is based on foundational data theory, semi-structured interviews were used to collect information, and data analysis was done by Strauss and Corbin method and paradigm model. Sampling was done theoretically and with the benefit of targeted (judgment) and snowball (chain) techniques, based on which 15 interviews were conducted with auditors of auditing companies.
Findings: The results of the analysis of the data obtained from the interviews during the process of open, central and selective coding and using the Maxqda 2018 software to create a conceptual model of the factors affecting the auditor's concern about the continuity of the employer's activity based on the foundation's data theory including 6 dimensions. The number of 110 codes, 26 concepts and 12 categories were extracted.
Conclusion: Managers and workers should provide the groundwork for applying this model. Also, future researchers can expand the scope of testing the model of influencing factors on the auditor's concern about the continuity of the entrepreneur's activity in other organizations.
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| Keywords: auditor's concern, business continuity, employer |
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Full-Text [PDF 463 kb]
(125 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/12/3 | Accepted: 2024/08/31 | Published: 2024/08/31
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