نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

2 استاد حسابداری دانشکده مدیریت و حسابداری، دانشگاه علامه طبابائی

3 استادیار حسابداری، دانشکده مدیریت و حسابداری ، دانشگاه علامه طباطبائی

4 دانشیار حسابداری، دانشکده مدیریت و حسابداری دانشگاه علامه طباطبائی

چکیده

استفاده‌کنندگان در تصمیم‌گیری‌های اقتصادی، نیاز به اطلاعات مالی باکیفیت دارند و حسابرسی مستقل نقش عمده­ای را در ارتقای کیفیت گزارشگری مالی ایفا می­کند. لذا در این پژوهش سعی گردید با استفاده از روش پژوهش دلفی فازی و نظرخواهی از خبرگان حرفه­ای، ضمن شناسایی معیارهای بهبود کیفیت حسابرسی، الگویی مناسب برای محیط اقتصادی ایران، با استفاده از تحلیل عاملی تأییدی طراحی شود. همچنین وضع موجود و مطلوب کیفیت شاخصه­های بهبود کیفیت حسابرسی در ایران نیز مقایسه شده است و درنهایت ابعاد کیفیت حسابرسی ازنظر اهمیت رتبه­بندی شده­اند. بدین منظور به پیروی از هیئت استانداردهای بین­المللی حسابرسی و اطمینان­بخشی 60 شاخص احصاء گردید که در پنج بُعد الف. عوامل ورودی با 21 شاخص؛ ب. عوامل فرآیندی با 10 شاخص؛ ج. عوامل خروجی با 9 شاخص؛ د. تعاملات اصلی با 10 شاخص و عوامل زمینه­ای با 10 شاخص طبقه­بندی شد. داده­ها با استفاده از نرم‌افزارهای R و Amos و Super Decisions مورد تحلیل قرار گرفته است. نتایج پژوهش حاکی از پذیرفته­شدن 54 شاخص می­باشد که الگویی برای بهبود کیفیت حسابرسی فراهم می­کند. همچنین نتایج حاصل از مقایسه وضع موجود و وضع مطلوب شاخصه­های بهبود کیفیت حسابرسی بیانگر اختلاف معنادار بین وضع موجود محیط کیفیت حسابرسی در ایران با محیط مطلوب است. درنهایت نتایج حاصل از رتبه­بندی ابعاد مؤثر بر بهبود کیفیت حسابرسی نشان می­دهد که عوامل فرآیندی در رتبه­ی اول اهمیت از دیدگاه خبرگان، عوامل ورودی در رتبه­ی دوم، تعاملات اصلی و عوامل زمینه­ای هر دو در رتبه­ی سوم و عوامل خروجی در رتبه­ی چهارم قرار گرفته ­اند.
 

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level

نویسندگان [English]

  • AliAkbar Javan 1
  • jafar babajani 2
  • mohamad marfo 3
  • Farokh Barzideh 4

1 PhD student in accounting, Allameh Tabataba'i University, Tehran, Iran.

2 professor of Accounting ,Faculty of management and Accounting, Allameh tabataba'i university

3 Assistant professor of Accounting,;Faculty of management and Accounting ,Allameh tabataba'i university

4 Associate Professor of Accounting Faculty of management and Accounting Allameh tabataba'i university

چکیده [English]

In this study, by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a confirmatory factor analysis model. Also in this research, the gap between current and desired situation of audit quality indicators in IRAN is investigated. Finally, the dimensions of audit quality are ranked in terms of importance. For this purpose, following the International Auditing and Assurance Standards Board, 60 indicators were identified. These indicators were classified in five dimensions: a. Input factors with 21 indicators; B. Process factors with 10 indicators; C. Output factors with 9 indicators; D. Key interactions with 10 indicators; and E. Contextual factors by 10 indicators. Data were analyzed by utilizing R, Amos and Super Decisions software. The findings indicate that 54 indicators have been adopted, which provide a model for improving the Audit Quality. Also the results of comparing the current and desired situation of audit quality improvement indicators shows a significant difference between the current situation of the audit quality and the desired environment in Iran. Finally, the results of ranking the dimensions affecting the improvement of audit quality Shows that process factors are in the first place of importance from the point of view of experts, input factors are in the second place, main interactions and contextual factors are both in the third place and output factors are in the fourth place.
 
 
 

Introduction

The accuracy of the operation of each component of the financial reporting supply chain leads to higher-quality financial reporting. One of the most important components of this chain is external audits that, by considering the public interests, assure that the financial information presented in financial reports is fair and reliable (IAASB, 2011; Royaei et al., 2015; Imani Barandagh, Mehrani and Hojjat Shamami, 2016). Therefore, the international auditing and assurance standards board (IAASB), using a holistic approach, published a framework for audit quality in which the main factors contributing to audit quality are introduced. Researchers in different countries, including Iran, are expected to pay attention to the indicators suggested by the IAASB and adjust these indicators according to the context in which audit firms operate to help those involved in the financial reporting supply chain, especially auditors, to improve audit quality.
Thus, conducting a study aimed at developing a model for audit quality improvement in Iran, considering the indicators suggested by the IAASB to improve audit quality and enhance the position of the auditing profession in Iran.
Research Question(s)
The present study can answer this question: What is the audit quality improvement model in Iran?

Literature Review

2.1. Audit quality definition:
There is still no comprehensive, worldwide, and consensual definition, and thus, audit quality can be introduced as a complex and multidimensional concept (Mashayekhi et al., 2013; Alavi and Vakili Fard, 2021) that cannot be limited to a simple definition and the opinions of all those involved in the financial reporting supply chain should be taken into account (Bonner, 2008; Knechel et al., 2012; IAASB, 2014; Mohammadrezaei et al., 2019).
2.2. Efforts to improve audit quality:
Financial crises in recent decades have called into question the auditing profession and audit quality. Therefore, Policymakers have made attempts to identify key indicators of audit quality. As a more considerable step, in 2014, the IAASB developed a framework for audit quality in which the main factors contributing to audit quality were introduced. The IAASB has introduced the main factors contributing to audit quality in this framework and believes that following the framework in the economic environment of each country can lead to high-quality audits and improve the position of the auditing profession in society.

Methodology

The present study is applied research in terms of purpose and descriptive survey in terms of the data collection method. The purpose of this study is to identify the indicators of audit quality improvement in Iran and develop a model for audit quality improvement. To this end, the fuzzy Delphi method and the confirmatory factor analysis (CFA) technique are employed.
3.1. Statistical population and sampling method
The statistical population of this study comprises audit experts (the partners and senior managers of audit firms that are a member of the IACPA and Iran audit organization). The expert panel members were selected using the purposive sampling technique and 80 questionnaires were distributed among the audit experts, and finally, 58 questionnaires were collected to analyze the data.

Results

4.1. The importance level of the research indicators based on experts’ opinions (the results obtained from the fuzzy Delphi method)
According to the obtained results, no indicator is removed, and all the indicators play a role in improving audit quality in Iran and are confirmed by experts.
 
4.2. Audit quality improvement model
In the next step, the CFA technique was used to extract the research final model. To this end, first, the first-order one-factor CFA model related to audit quality improvement was fitted, and after removing items with factor loadings less than 0.5, 54 indicators remained. The final research model, which is a model for improving audit quality in the economic environment of Iran, was formed as described in Figure 2.
 

Discussion and Conclusion

This study, using the fuzzy Delphi method and obtaining the opinions of 58 experts, seeks to identify audit quality improvement indicators and design a model suitable for the economic environment of Iran. To this end, based on the theoretical framework, 60 indicators were collected and categorized into five dimensions: a) input factors with 21 indicators, b) process factors with 10 indicators, c) output factors with 9 indicators, d) key interactions within the financial reporting supply chain with 10 indicators, and e) contextual factors with 10 indicators. The results show that 54 out of 60 indicators in five separate dimensions are accepted, which represent the model for audit quality improvement in the economic environment of Iran according to experts’ opinions as described in the aforementioned model (Figure 2).

کلیدواژه‌ها [English]

  • Audit Quality
  • Financial Reporting Quality
  • Financial Reporting Supply Chain
  • International Auditing and Assurance Standards Board
  • the Gap between the Current Situation and the Desired Level
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