Presentation the audit quality model is based on The Financial Reporting Supply Chain

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KARAMI ASGHAR; GHOLAMI JAMKARANI REZA; TAGHIPOURYAN YOSEF; HAJIHA ZOHREH

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 45-68

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Title

Presentation the audit quality model is based on The Financial Reporting Supply Chain

Author(s)

KARAMI ASGHAR | GHOLAMI JAMKARANI REZA | TAGHIPOURYAN YOSEF | HAJIHA ZOHREH | Issue Writer Certificate

Keywords

Audit qualityQ1

Accredited ServicesQ1

fuzzy Delphi MethodQ1

Financial Reporting Supply ChainQ1

Abstract

As the final product of the audit is used by investors, creditors, regulators, governments, and in general the community, the perception of Audit quality varies among stakeholders. Since the research has so far only recognized the quality of the audit from the point of view of the people in the profession, and, given the environmental conditions of the audit profession in Iran, many areas that can affect the Audit quality are ignored. Moreover, the studies did not provide a comprehensive framework based on the views of stakeholders. Therefore, the use of Financial Reporting Supply Chain areas due to the inclusion of all stakeholders included a comprehensive study on the identification of effective components The quality of audit that comes with the financial reporting cycle is provided. In this study, using the results of the fuzzy Delphi Method, the research data were analyzed. In this regard, the major categories, major categories and extraction categories were analyzed from the research data. And was presented as a quality audit model based on Financial Reporting Supply Chain. Given the multifaceted quality, from the standpoint of experts and stakeholders, the quality audit model, which includes, (domain, components, dimensions, and content components) is presented. The results of the analysis indicate that the components affecting the quality of audit can be related to the main dimensions of "organizational structure and governance, internal control system, professional standards and regulations for financial reporting, suppliers and suppliers of financial statements, financial statements set, The general jurisdiction of creditors in financial statements, the structure of audit institutions, the implementation of operations and the reporting of crediting in the financial statements, the profession and the audit market. " Meanwhile, the findings reveal many effective factors in different aspects to increase the quality of auditing in Iran. With regard to the components extracted from the research data, a selection of effective components in different domains was presented at the end.

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APA: Copy

KARAMI, ASGHAR, GHOLAMI JAMKARANI, REZA, TAGHIPOURYAN, YOSEF, & HAJIHA, ZOHREH. (2019). Presentation the audit quality model is based on The Financial Reporting Supply Chain. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 45-68. SID. https://sid.ir/paper/401216/en

Vancouver: Copy

KARAMI ASGHAR, GHOLAMI JAMKARANI REZA, TAGHIPOURYAN YOSEF, HAJIHA ZOHREH. Presentation the audit quality model is based on The Financial Reporting Supply Chain. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):45-68. Available from: https://sid.ir/paper/401216/en

IEEE: Copy

ASGHAR KARAMI, REZA GHOLAMI JAMKARANI, YOSEF TAGHIPOURYAN, and ZOHREH HAJIHA, “Presentation the audit quality model is based on The Financial Reporting Supply Chain,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 45–68, 2019, [Online]. Available: https://sid.ir/paper/401216/en

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