Developing a Model to Improve the Quality of Tax Audits

Iranian Journal of Accounting, Auditing and Finance

مقاله 5، دوره 6، شماره 3 - شماره پیاپی 20، آبان 2022، صفحه 73-91   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.42038

نویسندگان

Ramin Jamshidi¹؛ Bahram Barzegar^{* 2}؛ Abdolreza Mohseni³

¹Islamic Azad University, Bushehr Branch

²Department of Accounting Islamic Azad University ,Bushehr Branch

³Department of Accounting, Islamic Azad University, Bushehr Branch

چکیده

This study aimed to design a model for improving the quality of tax auditing. To this end, this study used a fundamental research perspective and a qualitative methodology. The study was conducted using an analytical approach and the data-theoretic research method (Strauss and Corbin, 2006). Data were collected through a peer-reviewed interview, and 23 interviews were conducted. The participants were selected using theoretical sampling. 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 subcategories. They were in the form of the permanent model, including content, organization and model processing as core categories 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), consequences of the process, and the effects of structure process.

کلیدواژه‌ها

Audit Quality Promotion؛ Grounded Data Theory Method, Tax Audit