پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شمارهها | 692 |
| تعداد مقالات | 10,048 |
| تعداد مشاهده مقاله | 71,052,308 |
| تعداد دریافت فایل اصل مقاله | 62,503,930 |
Prioritization of factors affecting the extra-organizational quality of auditing firms, a combination of fuzzy Delphi survey and fuzzy network analysis | ||
| International Journal of Nonlinear Analysis and Applications | ||
| دوره 12، Special Issue، اسفند 2021، صفحه 2429-2447 اصل مقاله (604.99 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2021.6296 | ||
| نویسندگان | ||
| Pouria Yazdani1؛ Hassan Ghodarti* 1؛ Hossein Panahian1؛ Meysam Arabzadeh1؛ Esmail Mazroui Nasrabadi2 | ||
| 1Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran | ||
| 2Management Department, Humanities Faculty, University of Kashan, Kashan, Iran | ||
| تاریخ دریافت: 13 آبان 1400، تاریخ بازنگری: 07 آذر 1400، تاریخ پذیرش: 23 آذر 1400 | ||
| چکیده | ||
| The present study is a quasi-experimental and applied study and has been done through different stages and with a qualitative or judgmental method. The qualitative part of the research includes interviews with experts. The statistical population of the present study consisted of experts familiar with the subject of research (university professors in the field of accounting and finance) and relevant managers and experts of auditing firms and those in charge of affairs in the auditing organization. After counting the comments, the research data were analyzed using the fuzzy Delphi method and fuzzy network analysis. Based on the results obtained from the fuzzy Delphi method, external auditing quality, legal requirements, professional standards, auditors' professional independence, professional ethics standards in auditing, auditing clients, professional staff of auditing firms, competition In the auditing market and finally the general public were the factors affecting the quality of auditing firms. The findings of the study indicated that the standards of professional ethics and legal requirements had the first and second priorities, respectively. | ||
| کلیدواژهها | ||
| Professional ethics؛ Fuzzy Delphi؛ Fuzzy network analysis؛ Quality of auditing institutions | ||
| مراجع | ||
|
[1] L.E. DeAngelo, Auditor independence, low balling, and disclosure regulation. J. Account. Econ. 3(2) (1981a). [2] H.T.H. DR, Determining factors affecting independent auditing in small, medium and big-sized auditing companies-case in Vietnam, J. Contemp. Bus. Gov. 27(2) (2021) 142–148. [3] J. Ernstberger, C. Koch, E.M. Schreiber and G. Trompeter, Are audit firms’ compensation policies associated with audit quality?, Contemp. Account. Res. 37(1) (2020) 218–244. [4] J.R. Francis and D. Wang, The joint effect of investor protection and big 4 audits on earnings quality around the world, Contemp. Account. Res. 25(1) (2021).[5] J.R. Francis and M.D. Yu, Big 4 office size and audit quality, Account. Rev. 84(5) (2009). [6] M. Frese and N. Keith, Action errors, error management, and learning in organizations, Ann. Rev. Psych. 66(1) (2015). [7] P. Gao and G. Zhang, Auditing standards, professional judgment, and audit quality, Account. Rev. 94(6) (2017) 201–225. [8] P.T. Hai and C A. Tu, Research on factors affecting organizational structure, operating mechanism and audit quality: An empirical study in Vietnam, J. Bus. Econ. Manag. 20(3) (2019) 526–545. [9] C. Lennox and J. Pittman, Auditing the auditors: evidence on the recent reforms to the external monitoring of audit firms, J. Account. Econ. 49(1) (2020).. [10] D. Maccari-Peukert and N. Ratzinger-Sakel, A framework for audit quality–das rahmenkonzept des iAASB zur pr¨ufungsqualit¨at: key elements that Ccreate an environment for audit quality, Die Wirtschaftspr¨ufung 12 (2014) 608–611. [11] K.U. Marten, Die bedeutung einer international anerkannten abschlusspr¨uferaufsicht f¨ur deutsche unternehmen, Der Betrieb. (2006) 1125–1121. [12] N. Pfitzer, Aktuelles zur qualit¨atssicherung und qualit¨atskontrolle, Die Wirtschaftspr¨ufung 4 (2006) 186–197. [13] M. Plendl and U. Schneiß, Die Durchf¨uhrung von Qualit¨atskontrollen nach der Neufassung des IDW PS 140: Erweiterte Berichterstattungspflichten des Pr¨ufers der Qalit¨atskontrolle. Erweiterte Berichterstattungspflichten des Pr¨ufers f¨ur Qualit¨atskontrolle, Die Wirtschaftspr¨ufung 58(10) (2005) 545–554. [14] F. Sahner, F. Schulte-Groß and C. Clauß, Das system der qualit¨atskontrolle im berufsstand der wirtschaftspr¨ufer und vereidigten buchpr¨ufer, WPK Mitteilungen 4 (2001) 5–17. [15] C. Stefaniak and J.C. Robertson, When auditors err: How mistake significance and superiors’ historical reactions influence auditors’ likelihood to admit a mistake, Int. J. Audit. 14(1) (2021). [16] A.T. Tapang, A.T. Kankpang, E.U. Inah, P.K. Bessong and A.P. Uklala, Audit quality control and its influence on audit report in nigeria, Eur. J. Econ. Finance Admin. Sci. 104 (2020). [17] S. Zahmatkesh and J. Rezazadeh, The effect of auditor features on audit quality, T´ekhne 15(2) (2017) 79–87. [18] Q.M. Zureigat, The effect of ownership structure on audit quality: Evidence from Jordan, Int. J. Bus. Soc. Sci. 2(10) (2011). | ||
|
آمار تعداد مشاهده مقاله: 44,150 تعداد دریافت فایل اصل مقاله: 50,074 |
||