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Presenting the model of audit opinion based on psychological states of audit in Iran according to the theorizing of the foundation
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Akbar Donyaei fard   , Mahdi Ali neghad * , Ahmad Mohammadi , Mahdi Zeynali |
| Tabriz Branch of Islamic Azad University Department |
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Abstract: (286 Views) |
Abstract
From behavioral researchers, emotional reactions play a significant role in the process of judgment and decision-making, and various judgments by people are caused by their different emotional reactions to internal and external factors. The purpose of the current research is to provide a model of audit opinion based on psychological states of audit in Iran with a data-based theorizing approach. The statistical population of the research consists of two parts: qualitative (including experts from the academic community and higher education specialists in the field of accounting and certified accountants - using the snowball method until reaching theoretical saturation with the number of 16 experts) quantitative (including all including all certified accountants - using the Cochran formula method And through simple random sampling, 310 people were selected as subjects (of course, 9 people were excluded in the pre-processing) through semi-structured interviews and the extractive questionnaire of the qualitative part, which included 49 primary codes, was used.The method of data analysis was used in the qualitative part of the theoretical coding based on the foundational data theorizing method and in the quantitative part of the structural equation modeling test (confirmatory factor analysis) and exploratory factor analysis. The results showed that the components of the audit opinion pattern based on mental states have created 6 main categories including environmental factors, auditor opinion, reporting challenges, assurance, training and audit limitations. Then, in the next important step, the researcher came to the conclusion that there is a significant and positive relationship between the environmental factors and the auditor's comments by testing the hypotheses extracted from the qualitative part. Also, there is a significant and positive relationship between the auditor's comments and training.
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| Keywords: audit opinion based on psychological states, reporting challenges, assurance, training and audit limitations. |
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Full-Text [PDF 1852 kb]
(197 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/11/15 | Accepted: 2024/07/29 | Published: 2024/11/30
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