نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد قائم شهر، قائم شهر، ایران.
2 استادیار و عضوهیات علمی گروه حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد قائمشهر، قائمشهر، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The quality of auditing and the factors affecting it have long been of interest to investors, managers, financial analysts, researchers and creditors.Because high quality auditing, by improving the reliability and increasing the credibility of the financial reporting process, contributes to the usefulness of this process and the efficiency of the financial market, and in addition to giving users confidence in information to make appropriate decisions for capital allocation Investors, creditors and other actors in the capital market.The present study was conducted to provide a model for improving the quality of auditing using the data theory of the foundation.The statistical population of this study consists of academic experts and senior managers of accounting and auditing of listed companies and auditing firms and its sampling method is based on theoretical and purposeful methods.The data collection tools in this study are library studies and in-depth semi-structured interviews.The obtained data were analyzed using foundation data theorizing method and through open, axial and selective coding.Based on this, a total of 123 initial codes were extracted from the text of the interviews in terms of repetition, presented in the form of 17 classified categories and presented in the form of a paradigm model of audit quality improvement.The findings indicate that the quality of auditing, due to the causal, underlying and intervening factors identified through the adoption of the proposed strategies, leads to the creation of favorable outcomes such as improving the quality of accounting, helping to develop capital markets and increase the credibility of auditing firms.
کلیدواژهها [English]
Waweru, N. M. and Prot, N. P. (2018). Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania, Managerial Auditing Journal, 33(2): 171-191