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Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations
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Sara Sohrabi   , Mehrdad Ghanbary * , Babk Jamshidinavid , Forouzan Mohamadi yarijani |
| Islamic Azad University , Kermanshah |
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Abstract: (206 Views) |
Purpose: Shareholders and investors make their long-term investment decisions by trusting the financial statements and the auditor's report. Since the past, auditing has been used as a mechanism to control the problems of agency and conflict of interest. If the auditor finds evidence of the company's inability to continue operations during his investigations, he must include this issue in the audit report. Therefore, the current research has identified and ranked the factors affecting the auditor's concern about the continuity of the business owner's activity with the approach of structural equations.Quantitative research method was used to collect information from theories, previous literature and finally researcher-made questionnaire and data analysis was done using structural data. In addition to the elites of the auditing field, there are some managers and experts of the auditing institutes in the number of 1200 people. According to Morgan's sample size table, the research sample was determined to be 384 people. The sampling method in the department was also available in the form of sampling.
The results obtained from the implementation of the researcher-made questionnaire for the theoretical validation of the model are such that according to the data obtained from the questionnaire as well as the analysis resulting from it, all the questions and data are approved by the experts. Based on this, the model designed for the auditor's concern about the continuity of the employer's activity is valid and can be used as a basis for the conceptualization of the auditor's concern about the continuation of the employer's activity. According to the results of the Friedman test and the average, standard deviation, minimum, maximum scores and average ratings of each variable, it is shown that according to the table, it can be said that the individual effects are related to the auditor's concern about the continuation of the first-ranked activity and political inertia. Auditors have the last rank.
Managers and those involved in creating the context should provide the implementation of the components listed in this research.
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| Keywords: auditor's concern, business continuity, employer |
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Full-Text [PDF 1491 kb]
(142 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/01/7 | Accepted: 2024/01/30 | Published: 2024/11/30
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