The effect of auditors' mental structure on the independent auditor's work process with emphasis on the mediating role of continuous auditing
سال انتشار: 1403
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 143
فایل این مقاله در 17 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFMA-9-34_002
تاریخ نمایه سازی: 4 تیر 1402
چکیده مقاله:
Abstract The use of continuous auditing and monitoring tools typically involves a long continuous chain of company operations. The purpose of this research is the influence of the auditors' mental structure on the work process of the independent auditor, emphasizing the mediating role of the continuous audit process. The research hypotheses were analyzed using structural equation method through Smart PLS software. According to the purpose of the research of the statistical community, auditors working in auditing organizations and auditing institutions are considered as members of the public accountant’s society of Iran. The number of respondents was ۳۰۴. The snowball sampling method has been used to collect the required data in qualitative research. In this method, the future members of the sample are selected through the former members of the sample. Since the significance coefficients of the variables are higher than the absolute value of ۱.۹۶, the hypotheses of the research are confirmed; then it leads to believe that there is a meaningful relationship between the auditors' mental structure and the independent auditor's work process, and also continuous auditing plays a meaningful mediating role on the relationship between the auditors' mental structure and the independent auditor's work process. Continuous auditing is a vital tool for monitoring and providing assurance about business and financial information. In the international financial reporting environment, companies can benefit from the continuous audit system to ensure the quality of financial information reported online.
کلیدواژه ها:
نویسندگان
Sarvenaz Gheitanchian
Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran
mohsen hamidian
Assistant Professor, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
Zohreh Hajiha
Associate Professor, Department of Accounting, Islamic Azad University, Tehran East Branch, Tehran, Iran
Maryam Sarraf
Assistant Professor, Basir Institute of Higher Education, Department of Psychology, Abik, Iran
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :