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Information Journal Paper

Title

Identifying The Factors Affecting The Quality Of Auditing From The View Of Consumers Of Audit Services

Pages

  202-216

Abstract

 The ultimate value of an audit activity is to help consumers identify the quality of information received. The quality of audit that determines the performance of an audit is subject to a number of factors. Therefore, the purpose of this study is to identify the factors affecting the quality of auditing from the perspective of consumers of these services. This research is an applied one in terms of its purpose and is a survey research according to the method. Data was collected using a questionnaire. Also, to achieve the purpose of the study, 29 variables related to Audit Quality were identified from the perspective of consumers of these services and divided into 3 components. The subjects of this study included credit managers based in Iranian banks and according to the sampling method, 123 credit managers of the country's banks have been determined as a statistical sample. Factor analysis method has also been used to analyze the research data and hypotheses. The results show that Ethical Values have the most influence and Qualification has the least impact on Audit Quality from the viewpoint of consumers of these services.

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    APA: Copy

    JAMEI, REZA, & Mohammadi Kelareh, Niloufar. (2020). Identifying The Factors Affecting The Quality Of Auditing From The View Of Consumers Of Audit Services. CONSUMER BEHAVIOR STUDIES, 7(1 ), 202-216. SID. https://sid.ir/paper/957351/en

    Vancouver: Copy

    JAMEI REZA, Mohammadi Kelareh Niloufar. Identifying The Factors Affecting The Quality Of Auditing From The View Of Consumers Of Audit Services. CONSUMER BEHAVIOR STUDIES[Internet]. 2020;7(1 ):202-216. Available from: https://sid.ir/paper/957351/en

    IEEE: Copy

    REZA JAMEI, and Niloufar Mohammadi Kelareh, “Identifying The Factors Affecting The Quality Of Auditing From The View Of Consumers Of Audit Services,” CONSUMER BEHAVIOR STUDIES, vol. 7, no. 1 , pp. 202–216, 2020, [Online]. Available: https://sid.ir/paper/957351/en

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