Ghasemi Toudeshkchouei, Mehrnaz, Rostami Jaaz, Hamid, Khanmohammadi, Mohammadhamed, Moradi Shahdadi, Khosro. (1403). The effect of the Coronavirus on the auditing profession. هنرهای کاربردی, 16(3), 205-217. doi: 10.22075/ijnaa.2023.31587.4675
Mehrnaz Ghasemi Toudeshkchouei; Hamid Rostami Jaaz; Mohammadhamed Khanmohammadi; Khosro Moradi Shahdadi. "The effect of the Coronavirus on the auditing profession". هنرهای کاربردی, 16, 3, 1403, 205-217. doi: 10.22075/ijnaa.2023.31587.4675
Ghasemi Toudeshkchouei, Mehrnaz, Rostami Jaaz, Hamid, Khanmohammadi, Mohammadhamed, Moradi Shahdadi, Khosro. (1403). 'The effect of the Coronavirus on the auditing profession', هنرهای کاربردی, 16(3), pp. 205-217. doi: 10.22075/ijnaa.2023.31587.4675
Ghasemi Toudeshkchouei, Mehrnaz, Rostami Jaaz, Hamid, Khanmohammadi, Mohammadhamed, Moradi Shahdadi, Khosro. The effect of the Coronavirus on the auditing profession. هنرهای کاربردی, 1403; 16(3): 205-217. doi: 10.22075/ijnaa.2023.31587.4675

The effect of the Coronavirus on the auditing profession

International Journal of Nonlinear Analysis and Applications
مقاله 18، دوره 16، شماره 3، خرداد 2025، صفحه 205-217    اصل مقاله (506.47 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.31587.4675
نویسندگان
Mehrnaz Ghasemi Toudeshkchouei1؛ Hamid Rostami Jaaz* 2؛ Mohammadhamed Khanmohammadi3؛ Khosro Moradi Shahdadi4
1Department Of Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran
2Department of Accounting and Finance, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
3Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
4Department of Accounting and Finance, Faculty of Humanities, Qeshm, Branch, Islamic Azad University, Qeshm, Iran
چکیده
This study investigates the effect of the Coronavirus on the auditing profession to find out to what extent the Coronavirus affect the audit fees, continuity of activity, audit quality, human capital, salaries, and wages of employees in audit institutions. This research is applied in terms of the purpose and is a descriptive survey concerning the method. The statistical population includes all Iranian audit institutions’ partners, supervisors, and managers. A total of 222 questionnaires were completed and analyzed. The random sampling method is employed. The PLS tests were used to investigate the effect of independent variables on the dependent variable. The research hypotheses were tested, and the results indicated that the Coronavirus affects audit fees, continuity of activity, audit quality, human capital, salaries, and the salaries of auditing institutions’ employees. In addition, the results indicate the extent to which the Coronavirus affects the auditing profession.
کلیدواژه‌ها
Coronavirus؛ audit quality؛ audit fee؛ human capital؛ continuity of activity
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