نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران
2 استادیار گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران
3 دانشیار گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The main role of the independent auditor is to trust and validate the financial statements. Financial statements are the center of gravity and focus of financial reports and information. Financial statements are known as the tools of accountability and decision making. These forms are useful in decision making and accountability when they are reliable, transparent and of appropriate quality. The main purpose of this study was to explain the relationship between flexibility and poor audit quality with the role of stress paradigm and to explain the relationship between flexibility and poor audit quality with the role of stress paradigm with a structural modeling approach. The present study is inductive in terms of orientation, application and approach and its methodological goal is to discover order. The statistical population of this study includes 101 independent auditors working in the audit organization and other auditing firms and the data collection tool is a standardized questionnaire. The results showed that auditor flexibility and burnout have a significant effect on audit quality.
کلیدواژهها [English]