The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling

Iranian Journal of Accounting, Auditing and Finance

مقاله 3، دوره 6، شماره 3 - شماره پیاپی 20، آبان 2022، صفحه 29-54   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.42039

نویسندگان

Saaed Samimi؛ Younes Badavar Nahandi^* ؛ Ali Asghar Mottaghi

Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

چکیده

This study aims to explain the convergence model between the expectations of auditors and users of financial statements with the multidimensional grounded theory and structural equation modeling. The study's statistical population consisted of university faculties, auditing firm partners, tax auditors, official justice experts, financial analysts, senior creditors, and social security insurance auditors. The sampling method of the present study is a mixed purposive approach, which led to 42 in-depth and semi-structured interviews to achieve theoretical saturation. The extant study was implemented in 2020 and 2021. The grounded factors for the expectation convergence provide Provision of a cultural and educational context; Reforming, unity of procedure between upstream laws and regulations; Enhancing audit performance and effectiveness; Continuous monitoring of professional organizations and regulatory bodies on the performance of auditors; Strengthening the computer auditing infrastructure and paying attention to social responsibility and Requiring auditors to be accountable. Furthermore, the convergence between the expectations of auditors and users of financial statements has consequences providing an optimal allocation of resources, data transparency, and crime reduction, Improving the quality of information and financial reporting features, efficient standards following environmental conditions, and ultimately, dynamism and increase of trust and growth and effectiveness of the audit profession.

کلیدواژه‌ها

Audit Performance؛ Environmental Conditions؛ Expectation Convergence؛ Financial Reporting Features؛ Quality of Information

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