نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی، مشهد، ایران
2 حسابداری -دانشگاه فردوسی مشهد . مشهد ا-ایران
3 گروه حسابداری، دانشگاه فردوسی مشهد، ایران
4 گروه آمار، دانشکده ریاضی، دانشگاه فردوسی مشهد، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Audit quality is often defined and measured differently, leading to the use of various measurement criteria that may not accurately reflect all dimensions of audit quality. This study identifies measurable and accessible criteria for assessing audit quality from the user’s perspective. To achieve this, 18 public accountants, financial managers, investors, and bank facilities managers were interviewed. The data were collected, classified, and analyzed using Grounded Theory and Thematic Analysis. The criteria were organized into four main categories: platforms (characteristics of the employer's company), input factors (characteristics of the audit firm), processes, and results. A total of eight main categories and 64 subcategories were identified, with measurable indicators proposed for each main category. Once the main categories, sub-categories, and indicators were established, the interviewees proceeded to discuss the effects of each indicator on audit quality. The majority of interviewees highlighted the effect of the characteristics of the employer's environment on audit quality, a factor that is frequently overlooked in existing measurements. Moreover, unlike the majority of indicators proposed in previous research, the indicators put forth by the interviewees are designed to be (context-) specific to individual audit work and adaptable to changes in the employer's circumstances. Additionally, they can be measured by users based on the data available to them. This is in contrast to the indicators that are solely focused on the auditor. It merits mention that, according to the interviewees, none of the criteria categorized into the four groups can solely indicate audit quality.
کلیدواژه‌ها [English]
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