A Review of Audit Research in Iran

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.

Nateghi samira; MEHRANI KAVEH; TAHRIRI ARASH

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:1 Page(s): 159-179

Download Full-Text

Persian Verion

View:

1,666

Download:

Cites:

Information Journal Paper

Title

A Review of Audit Research in Iran

Author(s)

Nateghi samira | MEHRANI KAVEH | TAHRIRI ARASH | Issue Writer Certificate

Keywords

AuditingQ1

Future research directionsQ1

Narrative reviewQ1

Research areasQ1

Review studyQ1

Abstract

The main purpose of this study is to provide a comprehensive picture of the current status of audit research in Iran. In addition, this study seeks to present more clear directions about the research opportunities by examining the trends of research themes overtime as well as identifying Research areas which have been less considered by researchers. This paper reviews 457 audit research articles published in 16 accounting and Auditing scientific journals as well as publications of economic, management and financial groups from 1992 to autumn of 2017. In order to make a literature review map, the conceptual framework of the articles was examined and independent and dependent variables were identified. Based on the matrix of relations examined in the papers, a comprehensive conceptual framework of audit research in Iran was obtained and 11 Research areas were identified along with the frequency of studied relationships in each area. More than 60% of the research has used the archival method and 33% of the research has used the survey method. Audit quality has been a major part of past studies and 70 percent of the research conducted in this area has examined the consequences of audit quality. After audit quality, audit fees and auditors' opinions are ranked second and third. Professional Skepticism, judgment and decision making, fraud, ethics, and professional conduct have been less considered by researchers.

Cites

No record.

References

No record.

Cite

APA: Copy

Nateghi, samira, MEHRANI, KAVEH, & TAHRIRI, ARASH. (2018). A Review of Audit Research in Iran. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(1 ), 159-179. SID. https://sid.ir/paper/8285/en

Vancouver: Copy

Nateghi samira, MEHRANI KAVEH, TAHRIRI ARASH. A Review of Audit Research in Iran. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(1 ):159-179. Available from: https://sid.ir/paper/8285/en

IEEE: Copy

samira Nateghi, KAVEH MEHRANI, and ARASH TAHRIRI, “A Review of Audit Research in Iran,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 1 , pp. 159–179, 2018, [Online]. Available: https://sid.ir/paper/8285/en

Related Journal Papers