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Identification of Factors Affecting Organizational Structure, Operational Mechanism and Audit Quality in Iranian Audit Firms
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Reza Azizi Moghaddam   , Iman Dadashi |
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Abstract: (337 Views) |
The aim of this study was to identify the factors affecting the organizational structure, operational mechanism and quality of auditing in Iranian auditing firms. A number of samples were collected to collect the information required for the research of 386 independent auditors from auditing firms, and the same number of questionnaires were distributed and collected among them for answering. The data collected by the questionnaires were analyzed by SPSS and Smart PLS software using structural equation modeling. Analysis of research hypotheses using structural equation modeling at 99% confidence level showed that the size of auditing firms, legal system, internal and external quality control of auditing firms and corporate governance mechanisms are positive factors affecting audit quality. Therefore, it can be said that with the increase of each of the factors of the size of auditing firms, legal system, internal and external quality control of auditing firms and corporate governance mechanisms, the quality of auditing increases. The legal system and internal and external quality control are among the factors that enhance and affect the organizational structure of auditing firms. The size of audit firms and internal and external quality control are among the factors affecting the operational mechanism of the audit. Therefore, it can be said that by increasing the size of auditing firms and quality control of internal and external auditing firms, the operational mechanism of auditing is improved. Finally, the results showed that the organizational structure of audit firms and the audit operating mechanism have a positive and significant effect on audit quality.
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| Keywords: Audit, Audit Quality, Operational Mechanism, Organizational Structure |
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Full-Text [PDF 1247 kb]
(123 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/02/3 | Accepted: 2024/03/11 | Published: 2024/11/29
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