پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 671 |
| تعداد مقالات | 9,774 |
| تعداد مشاهده مقاله | 69,546,454 |
| تعداد دریافت فایل اصل مقاله | 48,663,162 |
The model for determining the materiality of auditing in the Iranian environment | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقالات آماده انتشار، اصلاح شده برای چاپ، انتشار آنلاین از تاریخ 07 تیر 1404 اصل مقاله (1.95 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.33306.4955 | ||
| نویسندگان | ||
| Vahid Khani1؛ Mohammad Reza Pourali* 2؛ Mahmoud Samadi Largani1؛ Behnam Gilaninia Someesaraei3 | ||
| 1Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran | ||
| 2Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran | ||
| 3Department of Accounting, Roudsar and Amlash Branch, Islamic Azad University, Roudsar, Iran | ||
| تاریخ دریافت: 26 بهمن 1402، تاریخ پذیرش: 01 اردیبهشت 1403 | ||
| چکیده | ||
| This study explores the materiality of auditing within the Iranian context, addressing critical choices and assessments made by auditors throughout the audit process, including planning, evidence gathering, and evaluation. Utilizing a mixed-methods approach, it involves qualitative interviews with 18 audit and accounting experts and a quantitative survey of 213 respondents. The qualitative phase employs grounded theory to identify key categories influencing materiality thresholds, such as decision-making processes, ethical considerations, and adherence to regulations. The quantitative phase validates these findings through a researcher-designed questionnaire. Key outcomes include improved information accuracy, enhanced financial transparency, and increased public trust in audit reports. The study also identifies various conditions affecting materiality assessments, including legal requirements, industry characteristics, and internal control systems. Confirmatory factor analysis supports the causal relationships within the proposed structural model, providing a comprehensive framework for understanding materiality in auditing practices. | ||
| کلیدواژه‌ها | ||
| Audit Materiality؛ The Iranian Environment؛ Auditors' Judgment؛ Financial Reporting | ||
| مراجع | ||
|
[1] R. Aminzadeh Sarikhan Baglo and N. Behrtari, Determining the materiality threshold in the planning and implementation of financial statements audit, J. Audit Sci. 25-26 (2009), 30–46. [In Persian] [2] Auditing Organization, Auditing standard no. 320 of Iran, Auditing Organization, 2022. [In Persian] [3] J. Baldauf, R. Steckel, and M. Steller, The influence of audit risk and materiality guidelines on auditor’s planning materiality assessment, Account. Finance Res. 4 (2015), no. 4, 97–114. [4] H.G. Chong, Materiality in accounting and auditing in the UK, Ph.D. Thesis, Sheffield University, 1998. [5] A. Elmi Hosseini and E. Rasouli, Investigating the impact of business intelligence and learning capacities on start-up business performance, 6th Int. Conf. New Res. Manag. Econ. Account. Bank., Vol. 6, 2020. [In Persian] [6] Y. Fatahi and S. Maqsoodpour, Economic importance of clients and audit quality, The First Int. Conf. New Challeng. Solut. Ind. Engin. Manag. Account., Vol. 1, 2019. [7] D. Forughi, M. Khaleghi, and A. Rassaiian, The concept of materiality in financial statement auditing and its effect on auditor’s attention in manager’s fraud detecting process, J. Account. Adv. 4 (2013), no. 1, 111–135. [In Persian] [8] P. Haghbin, K. Aazdi, M.R. Pourali, and M. Samadi Loregani, The effect of social identity and flexibility on audit quality with emphasis on the stress role, Financ. Account. Audit. Res. 14 (2022), no. 53, 191–222. [9] V. Hajipour, Review and evaluation of the mental and practical process of independent auditors in evaluating the materiality threshold of explanatory clauses included in financial audit reports in Iran, Master’s thesis, University of Tehran, 1998. [10] Y. Hassas Yeganeh and H. Kasiri, The concept of materiality in auditing and its impact on auditors opinion, Empir. Stud. Financ. Account. 1 (2004), no. 2, 1–38. [In Persian] [11] Y. Hassas Yeganeh and A. Madahi, The effectiveness of the audit process in discovering errors and material misstatements in financial statements, Financ. Account. Audit. Res. 1 (2009), no. 4, 49–76. [In Persian] [12] V. Lakis and A. Masiulevicius, Acceptable audit materiality for users of financial statements, J. Manage. 2 (2017), no. 31, 117–125. [13] M. Mahdavi Fard, Audit review in offices, 16th Nat. Conf. New Approach. Manag. Econ. Account., Vol. 16, 2023. [In Persian] [14] M. Moradi and N. Bayat, Advanced Auditing, Second edition, Marandiz Publications, 2016. [In Persian] [15] S. Nouri and B. Gilaninia, Audit quality, the importance of auditing in accounting, Second Int. Conf. Account. Manag. Innov. Bus., Vol. 2, 2017. [In Persian] [16] M.R. Pourali and Z. Morovvati Siboni, The relationship between investment opportunity, dividend policy and firm value in companies listed in TSE: Evidence from Iran, Eur. Online J. Natural Soc. Sci.: Proc. 4 (2015), no. 1 (s), 263–272. [17] M.R. Pourali and Z. Roze, The relationship between market value added with refined economic value added and performance accounting criteria in the firms listed in the Tehran Stock Exchange, Int. Res. J. Appl. Basic Sci. 4 (2013), no. 6, 1636–1645. [18] A. Rafiei, E. Hamidi, and N. Makarem, Principles of Auditing, Iranian Audit Organization, 2017. [In Persian] [19] H. Zareei, A research on the concept of importance in the audit reporting process, Master’s thesis, University of Tehran, 1996. [In Persian] | ||
|
آمار تعداد مشاهده مقاله: 247 تعداد دریافت فایل اصل مقاله: 97 |
||