Developing A Model To Improve The Quality Of Tax Audits

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، اصلاح شده برای چاپ، انتشار آنلاین از تاریخ 18 فروردین 1401  

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.42038

نویسندگان

Ramin Jamshidi ¹؛ Bahram Barzegar²؛ Abdolreza Mohseni³

¹Islamic Azad University, Bushehr Branch

²Department of Accounting Islamic Azad University ,Bushehr Branch

³Department of Accounting, Islamic Azad University, Bushehr Branch

چکیده

The purpose of this study is designing a model for improving the quality of tax auditing. This research is a fundamental research. A qualitative research approach was used in this research. In this study, using an analytical approach and the data-theoretic research method of Strauss and Corbin, two approaches were used. Data collection is done through a peer-reviewed interview. 23 interviews with participants were conducted in this study. In this part of the study, theoretical sampling has been used. Data analysis was performed in three phases: open coding, axial coding and selective coding using MAXQDA software.
The results of this study led to the recognition of 20 main categories and 123 sub-categories that in the form of Paradigm Model, include content, organization and model processing as core category and Causal conditions (Professional Actions, Structural Actions, Professional Environment, Audit Procedures), Underlying factors (Auditor Requirements, Process Platform, Institutional Context and Auditor Capabilities), Interventional Conditions (Human, Structural, Managerial and Regulatory Factors), Strategies (Development Actions and Support measures), and Consequences of Process), and the effects of structure process.

کلیدواژه‌ها

Tax Audit؛ Audit Quality Promotion؛ and Grounded Data Theory Method