Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange)

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Rokhshi Maryam; AZINFAR KAVEH; NABAVI CHASHMI SEYED ALI

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:50 Page(s): 173-205

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Information Journal Paper

Title

Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange)

Author(s)

Rokhshi Maryam | AZINFAR KAVEH | NABAVI CHASHMI SEYED ALI | Issue Writer Certificate

Keywords

Ethical Dilemmas –Audit Conflict (Cost –Quality)Q1

Pressure from the ClientQ1

Pressure from the InstituteQ1

Abstract

Considering the importance of ethical issues in audit judgments, this study focuses on analyzing pressures Received by the auditor in the professionand the auditor's ethical dilemmas in the audit conflict. In addition, this research identifies the conflict-of-interest factors (When the auditor is facedwith it). The statistical communities in this study are trusted audit firms that include 77 companies which are investigated in a complete way. The instrument for measuring this study is a researcher-made questionnaire that the information extracted from it was investigated based on (ANOVA) test. The present study aims to develop literature on the impact of pressure on the behavior of auditors, because in previous probes, usually the pressure received from the owner has been widely studied. In addition to the pressure received from the owner, this study highlights the pressures of the audit firms that could have an adverse effect on audit quality. The results show that there is a significant relationship between the auditor's experience and the auditor's Pressure from the Client, the pressure of the audit firm, and the ethical assessment of dilemmas and conflicts of interest solutions; however, the audit size did not show a significant relationship with these variables. In addition, based on the results, the significant relationship between the conflict-of-interest solutions as well as the ethical evaluation of the dilemmas (problems) with the Pressure from the Client and the pressure received by the audit firm are other results of this study. According to the results, compliance with ethical oversight and greater accuracy is suggested to improve audit quality by reducing moral conflicts.

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APA: Copy

Rokhshi, Maryam, AZINFAR, KAVEH, & NABAVI CHASHMI, SEYED ALI. (2021). Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(50 ), 173-205. SID. https://sid.ir/paper/408663/en

Vancouver: Copy

Rokhshi Maryam, AZINFAR KAVEH, NABAVI CHASHMI SEYED ALI. Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(50 ):173-205. Available from: https://sid.ir/paper/408663/en

IEEE: Copy

Maryam Rokhshi, KAVEH AZINFAR, and SEYED ALI NABAVI CHASHMI, “Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange),” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 50 , pp. 173–205, 2021, [Online]. Available: https://sid.ir/paper/408663/en

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