The effect of auditors' inefficient behavior on audit quality using structural equation modeling
- سال انتشار: 1400
- محل انتشار: مجله آنالیز غیر خطی و کاربردها، دوره: 12، شماره: 0
- کد COI اختصاصی: JR_IJNAA-12-0_189
- زبان مقاله: انگلیسی
- تعداد مشاهده: 216
نویسندگان
Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
Department of Accounting, Lorestan University, Khoramabad, Iran
Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
Department of Management, Khomein Branch, Islamic Azad University, Khomein, Iran
چکیده
The auditor's performance and the quality of services provided rely heavily on the behavior of the individuals performing the audit fieldwork. The auditors' failure to perform analytical methods correctly can be attributed to the inefficient behaviors resulting from the auditor's behavior. When the auditor is under the pressure of complex work, he does not perform the audit procedures properly to reduce his responsibility and reduces the quality of the audit. Accordingly, the purpose of this study is to investigate the relationship between the inefficient behavior of auditors and audit quality. The research tool consists of a questionnaire with ۱۷ questions based on the Likert scale with grades ۱ to ۵. The interrogation period was ۳ months, which was conducted in ۱۴۰۰. A sample of ۳۸۰ auditors working in the auditing organization and private sector institutions members of the Iranian Society of Certified Public Accountants was selected and statistical analysis was performed on ۲۷۶ questionnaires received. Structural equations using software (PLS) were used to test the research hypotheses. The results showed that the inefficient behavior of auditors reduces the quality of auditing. In other words, based on the research findings, it was found that due to the auditor's non-adherence to the code of ethical behavior and their involvement with inefficient behaviors in the audit, the advantages identified in the auditing standards are limited and neutral and the quality of the auditor's work is undermined.کلیدواژه ها
Auditors' inefficient behavior, Auditing quality, Analytical methods, structural equationsاطلاعات بیشتر در مورد COI
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