MODELING OF THE RELATIONSHIP AMONG AUDITING QUALITY FACTORS USING CAUSE AND EFFECT APPROACH IN SYSTEM DYNAMICS

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MAHDAVI GHOLAMHOSSEIN; NAMAZI NAVID REZA

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:53 Page(s): 37-62

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Title

MODELING OF THE RELATIONSHIP AMONG AUDITING QUALITY FACTORS USING CAUSE AND EFFECT APPROACH IN SYSTEM DYNAMICS

Author(s)

MAHDAVI GHOLAMHOSSEIN | NAMAZI NAVID REZA | Issue Writer Certificate

Keywords

AUDITING QUALITYQ1

MODELINGQ1

CAUSE AND EFFECT APPROACHQ1

SYSTEM DYNAMICSQ1

Abstract

AUDITING QUALITY has special importance for financial statement’s users, managers, and auditors. The aim of this study is to model the relationship among AUDITING QUALITY factors and investigating the effect of mutual relationship among its related variables. For this purpose, 101 firms listed in Tehran Stock Exchange (TSE) were selected for a period of 11 years (2004 to 2015). The research method is based on the cause and effect model in SYSTEM DYNAMICS. The data was collected using financial statements and Rahavard Novin databases. The test of normality, unit root test, correlation and hypothesis testing (multiple regression, partial regression, ARCH functions as required) was applied by SPSS version 23 and Eviews version9. The results showed that Standards Compliance and Professionalism, Audit Fees, Auditor firm Size, Auditor’s Reputation, Number of Paragraphs in Audit Report, Percentage of misrepresentations and noncompliance, Audit Opinion Type, Delay in the Audit Report, Auditor’s Tenure, and Auditor's Expertise and Industry Knowledge have mutual effects on each other. This model is newfound in auditing literature of Iran. It is also a practical and accurate AUDITING QUALITY model useful for stakeholders in decision making.

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APA: Copy

MAHDAVI, GHOLAMHOSSEIN, & NAMAZI, NAVID REZA. (2017). MODELING OF THE RELATIONSHIP AMONG AUDITING QUALITY FACTORS USING CAUSE AND EFFECT APPROACH IN SYSTEM DYNAMICS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(53), 37-62. SID. https://sid.ir/paper/242271/en

Vancouver: Copy

MAHDAVI GHOLAMHOSSEIN, NAMAZI NAVID REZA. MODELING OF THE RELATIONSHIP AMONG AUDITING QUALITY FACTORS USING CAUSE AND EFFECT APPROACH IN SYSTEM DYNAMICS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(53):37-62. Available from: https://sid.ir/paper/242271/en

IEEE: Copy

GHOLAMHOSSEIN MAHDAVI, and NAVID REZA NAMAZI, “MODELING OF THE RELATIONSHIP AMONG AUDITING QUALITY FACTORS USING CAUSE AND EFFECT APPROACH IN SYSTEM DYNAMICS,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 53, pp. 37–62, 2017, [Online]. Available: https://sid.ir/paper/242271/en

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