جستجوی مقالات مرتبط با کلیدواژه « کیفیت گزارش حسابرسی » در نشریات گروه « حسابداری »

The aim of the current research is to identify and rank the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy process. First, the research questions, important components and sub-components according to the theories related to the title of the research were selected by the library method and search in Persian and foreign databases and in the form of a 61-component questionnaire made by the researcher, prepared and adjusted and at the disposal of relevant experts who used the method of targeted sampling among experts. Auditors and employers were selected and 53 of them responded. The responses were reviewed and processed using Excel software, and then analyzed using SPSS and Delphi-Fuzzy software, and finally led to the identification of important factors and the definition of the ethical framework formed between the employer and the auditor. The implementation aspects of this framework were examined on the quality of audit reports. The results of the present research led to conceptual models that show that with an increase in the amount of the same ethical components (trust-building, experience and mastery, competence and independence) and on the other hand, a decrease in the amount of the same economic components (inflation and financial pressure) and a decrease in the Environmental pressure leads to improving the quality of the relationship between the employer and the auditor and increasing the transparency of audit reports.

The present study investigates the effect of audit report quality on user behavior. The purpose of this study is to investigate the effect of reporting, legal and language structure of audit reports on user behavior. The present study is an applied research in which descriptive-correlation is used as a methodology. Additionally, data collection is by Delphi method. Audit reports were qualitatively evaluated based on a researcher-made checklist. Finally, to measure the behavior of users of audit reports, both the information inferred from financial reports and data of the returns obtained by investors were used. The structure of audit reports is studied based on the requirements of audit reporting standards, the legal structure is studied based on the provisions of the laws governing the duties of auditors and statutory auditor, and the language structure is studied based on the tone and explicitness of audit reports. Findings show a correlation between user behavior and audit reporting standards and language structure (tone and explicitness). Furthermore, findings show that not only institute’s ranking in both securities and exchange organization and association of certified public accountants, but also audits experience, do not effect user behavior. Meanwhile, audit report quality ranking and score is positively related with user behavior. In conclusion, these assumptions confirm the concept of substance over form in audit reports.

In academic researches almost researchers to measure audit quality have been used researches several variables, such as) Accruals, auditor rotation, auditor reputation, number of audit clauses, size of auditing institution, number of employees, expertise in industry, fees, experience, etc.(. This research shows that the mentioned factors affect the audit quality. The aim of this study was to investigate the impact of cultural and structural features of auditing institutions on the quality of audit reports. There is less research that examines the quality of audit reports. To achieve this goal we have been studied 57 trusted auditing institutions of the Securities and Exchange Organization in 2020. To measure the quality of audit reports, a checklist has been prepared through Delphi Expert. Independent variables of this research are cultural and structural features of institutions. The cultural features of auditing institutions in this study are derived from the cultural dimensions of Hofstede, which has been designed using the opinion of professional experts for each of Hofstede cultural features. The findings show that there is no significant relationship between time horizon, individualism-collectivism and ambiguity space with the quality of audit report. There is a significant relationship between other cultural features (Masculinity – Feminist and power distance) with the quality of audit reports. On the other hand, there was no significant relationship between structural features of institutions (Human Resource Structure, auditor fees and auditor's professional experience) with the audit report quality.

Auditing standards on audit quality is one of the most effective components. Although other factors understanding, identifying and removing users, skills and competence of auditors, regulatory and environmental measures and regulations are known to affect the quality of audit services. But auditing standards only factor that is recognized by professional bodies. In this study, we aim to prioritize the elements of the quality of the audit report of the independent auditor's views. Using Fuzzy AHP and the quality of the audit were classified into 8 groups. Test results showed that the most important factor influencing the quality of the audit report is auditing standards. Study result showed the first priority, Auditing organization codification Reference standards audit. The second priority, according to the results of monitoring and control of the rules on accounting and third priority is profession accounting and auditing review. From this study it could be concluded that most of the quality of the audit report on the shoulders of the Auditor Certified Accountants Society of Iran. They can do so by appropriate mechanisms and auditing standards with high quality and appropriate laws have a significant impact on the quality of the audit report.