Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran

Iranian Journal of Accounting, Auditing and Finance

مقاله 4، دوره 7، شماره 2 - شماره پیاپی 23، مرداد 2023، صفحه 61-81   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.42476.1144

نویسندگان

alireza nasirpour^{* 1}؛ Saeed Jabbarzadeh Kangarloie¹؛ Jamal Bahri Sales²؛ Younes Badavar Nahandi³

¹Department of Accounting, urmia Branch, Islamic Azad University. urmia, Iran

²Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran

³Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

چکیده

This paper aims to determine the relationships, the portion, and the amount of influence of each contributing factor to audit quality and propose a model for audit quality based on spirituality and the moral atmosphere in Iran. This paper is practical in terms of objective and mixed-method. The statistical population comprises the employed auditors in firms and audit organizations, among whom a sample of 313 participants is selected. The structural equation modelling by the SMART PLS method and the ratio test is used for data analysis. The obtained results show that personal dimensions, including (character, motivation, and piety); organizational dimensions (sociability and organizational commitment); psychological dimensions (spirituality in the workplace, moral atmosphere of the organization, psychological health of the workplace, job satisfaction, and personality type), and leadership dimensions (leadership style, spiritual leadership) have the highest impact on the audit quality based on spirituality and moral atmosphere in the Iranian workplace respectively. In this paper, in contrast to the previous studies that took into account the quantitative contributing factors to audit quality, the focus is on the qualitative factors based on spirituality and moral atmosphere. In this regard, by implementing and enhancing the workplace's spiritual and moral atmosphere, we can elevate the audit quality and minimize inappropriate functions of the auditor. Moreover, the study results can guide policymakers in Iran and other countries with similar organizational milieu for future supervisory amendments.

کلیدواژه‌ها

Audit Quality؛ Spirituality؛ Moral Atmosphere؛ Smart Pls Method