The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

GOLI ALI; Khozin Ali; ASHRAFI MAJID; Naderian Arash

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT) Year:2020 | Volume:10 | Issue:3 Page(s): 195-212

Download Full-Text

Persian Verion

View:

581

Download:

Cites:

Information Journal Paper

Title

The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations

Author(s)

GOLI ALI | Khozin Ali | ASHRAFI MAJID | Naderian Arash | Issue Writer Certificate

Keywords

View Paper ResearchQ1

Original Article Original:PersianQ1

Abstract

This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reasons, such as failures, professional liability insurance is at stake for them. This study was conducted using a Delphi approach based on 95 questionnaires completed by the auditors in 2018. Using by Structural Equations the results of the first hypothesis showed that independent auditors consider social and professional liability insurance to reduce the risk of their reputation and there is a negative and significant relationship between social insurance and professional liability insurance and the risk of auditors' reputation. The association with the second hypothesis of the results showed that social and professional liability insurance would reduce audit quality

Cites

No record.

References

No record.

Cite

APA: Copy

GOLI, ALI, Khozin, Ali, ASHRAFI, MAJID, & Naderian, Arash. (2020). The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations. ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT), 10(3 ), 195-212. SID. https://sid.ir/paper/363229/en

Vancouver: Copy

GOLI ALI, Khozin Ali, ASHRAFI MAJID, Naderian Arash. The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations. ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT)[Internet]. 2020;10(3 ):195-212. Available from: https://sid.ir/paper/363229/en

IEEE: Copy

ALI GOLI, Ali Khozin, MAJID ASHRAFI, and Arash Naderian, “The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations,” ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT), vol. 10, no. 3 , pp. 195–212, 2020, [Online]. Available: https://sid.ir/paper/363229/en

Related Journal Papers