نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری تخصصی، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
2 استادیار، گروه حسابداری، واحد رشت ،دانشگاه آزاد اسلامی، رشت، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract:
Several factors are involved in the formation of the expectation gap. The purpose of this study is to identify and rank the factors affecting the gap between public expectations of auditing with emphasis on social trust theory using fuzzy hierarchical analysis. In this study, first 13 effective factors were identified on the lack of understanding of audit concepts and social distrust in making public expectations gap from auditing by the past study and theoretical literature, the experts were interviewed by an open-ended questionnaire and finally, 16 factors were founded with combining it by the experts’ opinion. For surveying from 24 auditing experts who were selected as targeted sampling used pairwise comparison questionnaire. Then, 16 effective factors in making the public expectations gap of auditing were ranked by applying Expert Choice Software 2000. In terms of subjects weight ranking of factors, the factor of "no transfer of concepts considered in the audit", on the lack of understanding of audit concepts and the factor of "competition in the financial market, auditing and offering competitive prices of some institutions" on the lack of social trust more important than other factors is creating a gap in public expectations of the audit. According to auditing experts, all 16 identified factors are effective in creating a gap in public expectations of auditing between auditors and users of financial statements. Which in accordance with theoretical foundations shows this issue.
کلیدواژهها [English]