Determining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique

Document Type : Original Article

Authors
Zahra Sadat Siadati 1
Sahar Sepasi 2
1 Accounting doctoral student of Tarbiat Modares University
2 Assistant Professor of Accounting, Faculty of Management and Economics, Tarbiat Modares University
Abstract
The purpose of this research is to identify and rank factors affecting resilience in auditing using the Shannon entropy technique. This research is of a fundamental theoretical type and its method is a descriptive survey. By reviewing the research background and existing theoretical foundations, 78 general factors were identified, and these factors were converted into 27 main variables and classified into two groups according to their similarities and overlaps as well as their relationship with each other. Research hypothesis was based on existing literature. Then, through interviews with audit experts, the effects of the mentioned variables on resilience were investigated. The data were analyzed and ranked through the Shannon entropy technique. The results showed that all the 27 mentioned variables with a significance level above 1% have an effect on the resilience of auditors, and the variables of self-confidence, job adaptability, hope, burnout, optimism, life satisfaction and motivation have the greatest effect on resilience. They have auditors. Also, while interviewing the experts, other influencing factors include the level of income, ethics of colleagues and managers, restrictions on access to information, work assignments, regulations of the Chartered Accountants Society and the Securities and Exchange Organization, the existence of a system of encouragement and punishment, professional training. , the professional environment, professional knowledge and experience level were identified as local factors affecting the resilience of auditors in Iran.
Keywords
resilience of auditors
Shannon entropy technique
ranking
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