Provide a model for explaining the effectiveness of the general expectation gap from auditing based on a lack of social trust

Document Type : Original Article

Authors
Seyed Erfan Lotfi Sheikh Razi 1
Keyhan Azadi 2
sina Kheradyar 2
1 Ph.D. Student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
2 Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
Abstract
The gap in public expectations of auditing is complex and multidimensional, affecting a variety of factors; Due to the lack of a model in this field, this study was designed and developed with the aim of providing a model to explain the effectiveness of the general expectation gap from auditing based on the lack of social trust. The present study is based on a quantitative-qualitative research approach. Also, in terms of purpose, it is applied and in terms of research data collection method, it is a descriptive survey in which questionnaire and interview tools have been used. The statistical population of this study consisted of active auditors in the country; According to the sample size, 500 questionnaires were distributed online, of which 384 were completed and received. Final analysis of the collected data was performed using AMOS software version 21. To reject or not to reject the research hypotheses, the significance test of each of the standardized regression coefficients of the structural model (t-test) was used; The acceptable error level was considered 5% (α <0.05).
The results showed that the designed model has sufficient fit and the variables of users' lack of perception of financial statements, lack of quality of financial statement information transfer, lack of reliability of financial statements, lack of ethical behavior in the audit profession and lack of audit quality on the gap of public expectations of audit. They have a significant effect based on the lack of social trust (P <0.05).
Keywords
Structural Equation Modeling
General Audit Gaps in Auditing
Social Trust
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