Develop a qualitative model of professional skepticism in auditing financial statements
- سال انتشار: 1402
- محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 8، شماره: 30
- کد COI اختصاصی: JR_IJFMA-8-30_018
- زبان مقاله: انگلیسی
- تعداد مشاهده: 261
نویسندگان
Ph.D. Candidate, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
Assistant Prof., Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Assistant Prof., Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Assistant Prof., Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
چکیده
Professional skepticism is one of the main aspects of auditing that can lead to risky occasions for auditors. It is also one of the most delicate and controversial issues which is discussed in practice and standards of auditing. The purpose of this study is to identify and investigate the factors affecting professional skepticism and to develop a qualitative model of professional skepticism in auditing financial statements. In order to do so, among the qualitative research methods, the meta-synthesis method, which includes septet steps, has reviewed and analyzed ۲۴۷ cases of previous research findings in recent years (from ۱۹۸۱ to ۲۰۲۱ and ۱۳۷۰ to ۱۴۰۰ solar calendar). After compositing the model, the opinions of ۲۰ experts and professors have been collected by a questionnaire in ۲۰۲۱ in order to ensure the validity of the findings. Finally, the factors that have affected the most on professional skepticism were analyzed and categorized into ۴ main categories and ۱۶ axial codes. The CASP Critical Appraisal Skills Program was used to assess validity and the Kappa coefficient was used to assess reliability. The components had appropriate validity and reliability. Findings derived from the meta-combination steps show that four main factors were identified for the professional skepticism of auditing. These factors include: (۱) individual factors, (۲) environmental factors, (۳) factors related to the auditee, and (۴) factors related to the audit firm. Factors had appropriate validity and reliability. Finally, the research findings were ranked and provided in form of a qualitative model.کلیدواژه ها
Audit Professional skepticism, Meta-synthesis, Shannon Entropyاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.