Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory

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Nasr Mohammad Ali; KHAJAVI SHOKROLLAH; ABBASIAN EZATOLLAH; AGHAEI MOHAMMAD ALI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:30 Page(s): 149-174

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Information Journal Paper

Title

Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory

Author(s)

Nasr Mohammad Ali | KHAJAVI SHOKROLLAH | ABBASIAN EZATOLLAH | AGHAEI MOHAMMAD ALI | Issue Writer Certificate

Keywords

Multi-grounded theoryQ1

ISQC 1Q1

Quality of audit firmsQ1

Quality of oversight bodyQ1

Abstract

The effect of audit firms and oversight board on audit quality is crucial. However, the factors affecting their qualities have not been studied as well. Most of studies in audit quality era have been done at audit work level by using empirical, reviewing or archival methods. On the other hand, the qualitative method has not been considered as it should be. In order to satisfy these needs, in this research by using Multi-grounded theory and doing semi structured interview with 23 famous persons in audit profession in Iran in 2017, that have been selected by using theoretical sampling, a qualitative model including seven key eras have been detected that effect quality at firms and oversight boy level, namely: ISQC 1, quality control process of the oversight body, the new oversight body challenge, reporting, sanctions, the fundamental problems of the profession, and the environmental factors. These aspects will be further discussed and suggestions will be presented.

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APA: Copy

Nasr, Mohammad Ali, KHAJAVI, SHOKROLLAH, ABBASIAN, EZATOLLAH, & AGHAEI, MOHAMMAD ALI. (2019). Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(30 ), 149-174. SID. https://sid.ir/paper/388675/en

Vancouver: Copy

Nasr Mohammad Ali, KHAJAVI SHOKROLLAH, ABBASIAN EZATOLLAH, AGHAEI MOHAMMAD ALI. Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(30 ):149-174. Available from: https://sid.ir/paper/388675/en

IEEE: Copy

Mohammad Ali Nasr, SHOKROLLAH KHAJAVI, EZATOLLAH ABBASIAN, and MOHAMMAD ALI AGHAEI, “Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 30 , pp. 149–174, 2019, [Online]. Available: https://sid.ir/paper/388675/en

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