Applying a hybrid qualitative approach to typology of managers' perceptual characteristics of the quality of independent audit services

Subject Areas : Management Accounting

reza hosseini ¹ , naser izadinia ² , saeid ali ahmadi ³

1 - PhD Student, Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
2 - Associate Professor, Department of Accounting, University of Esfahan, Esfahan, Iran. (Corresponding Author)
3 - Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

Received: 2021-12-11 Accepted : 2022-05-02 Published : 2022-08-23

Keywords: Hybrid qualitative approach, Perceptual characteristics of , Typology, Quality of independent audit s,

Abstract :

The main purpose of this study is to study the typology of managers' perceptual characteristics of the quality of independent audit services and its practical purpose is to provide appropriate suggestions and solutions to managers to better understand independent auditing services. The research method used in this study is qualitative. Using the meta-combined qualitative analysis method, the indicators are extracted from previous articles and studies and of the 82 articles obtained, 42 final articles were used to examine the effective factors of the typology of managers' perceptual characteristics of the quality of independent audit services. The content of the design was analyzed by categorizing the indices and performing Shannon entropy, the main indicators were identified and the importance of each indicator was determined. It should be noted that the analysis of research data in the qualitative phase was performed with MaxQDA software. Of the 417 articles found, 55 were reviewed. Based on the research findings, 7 main categories and 74 sub-categories (code) were extracted from the texts of previous articles using meta-combined qualitative analysis method. The main categories extracted are: Management factors, Corporate factors, Technical features, Reliable audit process, Company and industry knowledge, Easy to trade and negotiate, and social characteristics.

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