Presenting model audit report credibility: A qualitative approach
Subject Areas : Accounting
Masoud Kiani Deh Kiani
1
,
Ali Jafari
2
,
Maryam Farhadi
3
1 - Department of Accounting, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran.
2 - Department of Accounting, Bonab Branch, Islamic Azad university, Bonab, Iran.
3 - Department of Accounting, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran.
Keywords: independent auditing, credibility of audit reports, model, grounded theory,
Abstract :
Abstract Objective: The content analysis of stakeholders' needs indicates that their primary and foundational needs in the financial information domain are to ensure the reliability of the audit process and the validity of the audit report. These needs are met when the audit operations are carried out with the necessary quality and sufficiency. Based on this, the aim of this research is to present a model for the credibility of audit reports for the first time in Iran. Methodology: This research is qualitative in approach, foundational in terms of purpose, descriptive in terms of knowledge method, survey type in terms of time dimension, and cross-sectional. The statistical population includes professional audit experts. The necessary data were collected through in-depth and semi-structured interviews using theoretical sampling method. And according to the grounded theory approach, they were analyzed using MAXQDA software. Findings: The results indicate that the formation of the audit report credibility model was done within the paradigmatic model framework, showing that three factors - environmental conditions, responsiveness quality, and individual characteristics - influence the audit report credibility, and the added value of auditing is its main consequence. Scientific added value: The credibility of the audit report is important for investors, stock exchanges, organizations, and other entities, as it helps them make decisions with more confidence. This credibility is influenced by various factors and has significant consequences. Therefore, in order to comprehensively examine the subject, the audit report credibility model was examined from various aspects.
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