Presenting a Conceptual Model of Upgrading the Accounting of the Data with the Soco-Structuralist Societies of Cystical Thinkers

Articles in Press

Document Type : Original Article

Authors
ameneh Raeiszadeh 1
Abdolreza Mohseni 2
Mostafa ghasemi 3
1 PhD student, accounting department, Islamic Azad University, Bushehr branch, Bushehr, Iran
2 Assistant Professor Department of Accounting Bushehr Branch Islamic Azad University Bushehr Iran
3 Assistant Professor, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran
10.22034/jmaak.2025.78252.4478
Abstract
This research aims to improve audit quality with structuralist and critical thinking approaches. So far, research has been conducted in the field of improving audit quality in which factors affecting audit quality have been considered. However, this issue of presenting a general model in improving audit quality has been carried out with structuralist and critical thinking approaches. In this research, by reviewing previous research and existing scientific documents, as well as using the opinions of subject experts, a conceptual model of improving audit quality with structuralist and critical thinking approaches was presented. The research was qualitative in terms of research method, in which the grounded theory method (grand theory) was used. Max QDA software was used to evaluate the accuracy of the model. The results obtained based on the data collected in this study show that to present a conceptual model of improving audit quality with structuralist approaches in the form of 3 main categories, audit operation input indicators, audit operation process indicators and audit operation output indicators, and improving audit quality with thinking-oriented approaches should be considered in the form of 7 main and vital categories, the relationship between which is presented in the form of a conceptual model.