Investigating the Factors Affecting the Audit Quality from the Viewpoints of Independent Auditors and Financial Managers of Companies Accepted in Tehran Stock Exchange

This research, by examining an analytical framework based on the results of research conducted in recent years on audit quality, seeks to develop a conceptual model for audit quality and its effective factors. These factors include: audit operations, audit team and audit regulations, and since the audit quality and the effective factors mentioned are hidden variables, they have been used for modeling based on structural equations with partial least squares approach. Structural General Equation in this study has four measurement models including three Reflective Measurement X models and a Reflection Measurement Model Y, and a structural model also explains the relationship between hidden independent external variables with the hidden intrinsic variable of audit quality. . The statistical population of the first study consisted of official accountants working in the audit organization and audit institutions, and the second statistical society includes all investment companies operating under the supervision of Tehran Stock Exchange. Based on the results of the research, all research hypotheses, which are designed and structured based on structural equation modeling, have been confirmed and show the effect of these three factors on audit quality.