Audit Quality Improvement Model in the Economic Environment of Iran

Iranian Journal of Accounting, Auditing and Finance

مقاله 7، دوره 7، شماره 1 - شماره پیاپی 22، فروردین 2023، صفحه 109-127   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.43114.1248

نویسندگان

Ali Akbar Javan^* ؛ Jafar Babajani؛ Farrokh Barzideh؛ Mohammad Marfou

Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran

چکیده

Audit quality is one of the critical topics in the area of capital markets. Financial reporting quality plays a vital role in building trust and confidence with the users of financial statements. Achieving high-quality financial reporting depends on the accuracy of each component of the supply chain's operation. External audit, as one of the most critical components of this chain, plays a significant role in maintaining and improving the quality of financial reporting. Therefore, employing the fuzzy Delphi method and aggregating experts’ opinions, this study attempts to identify the indicators of audit quality improvement and design a model suitable for the economic environment of Iran using the confirmatory factor analysis (CFA) technique. To this end, following the International Auditing and Assurance Standards Board (IAASB), 60 indicators are identified and categorized into five dimensions: A) input factors with 21 indicators, B) process factors with 10 indicators, C) output factors with 9 indicators, D) key interactions with 10 indicators, and E) contextual factors with 10 indicators. Data analysis is performed using R and AMOS software programs. The results of this study demonstrate that 54 indicators are accepted that create a model for audit quality improvement.

کلیدواژه‌ها

Assurance Standards Board؛ Audit Quality؛ Financial Reporting Quality؛ Financial Reporting Supply Chain؛ International Auditing