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:: Volume 24, Issue 97 (2-2025) ::
audit knowledge 2025, 24(97): 198-232 Back to browse issues page
The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting
Afsaneh Samsamheydari , Heidar Mohammadzade salthe * , Akbar Kananai , Yaghob Aghdammazrae
Abstract:   (134 Views)
The main purpose of this research is to provide a model of the level of importance of auditors' judgment and its consequences on the reliability of financial reporting. Based on the pragmatism paradigm, this research has a mixed (qualitative-quantitative) approach. In the qualitative phase of the research, through the result-based meta-analysis method, the factors affecting the level of importance of the auditors' judgments were identified and, using the Delphi method, a questionnaire was designed and administered to 15 experts (university faculty members, certified accountants, Managers and partners of auditing institutions, members of the accounting and auditing standards compilation committee) who were selected in 1403 by purposeful sampling method were included. In the results-based meta-analysis stage, 18 studies were selected whose scope was focused on the target problem. In the first round of the Delphi method, 27 factors were identified.In the second round of the Delphi method, among the 27 factors of the first round, 6 final factors of professional qualification, auditor expertise, professional experience, perceived accounting ability, the importance of understanding audit and financial criteria were determined as the most important factors, which in The third round was also approved. In the quantitative phase of the research, by analyzing the relationships between variables using structural equation modeling, the model of the level of importance of auditors' judgment and its consequences on the reliability of financial reporting was presented.


 
Keywords: Auditors judgment, Financial reporting reliability, Mixed methods approach.
Full-Text [PDF 1487 kb]   (67 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2024/05/1 | Accepted: 2024/08/10 | Published: 2025/02/28
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samsamheydari A, Mohammadzade salthe H, Kananai A, Aghdammazrae Y. The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting. audit knowledge 2025; 24 (97) :198-232
URL: http://danesh.dmk.ir/article-1-3324-en.html


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Volume 24, Issue 97 (2-2025) Back to browse issues page
دانش حسابرسی Audit  Science
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