Explaining the Role and Prioritization of the Impact of Family Authenticity and Professional Training of Auditors on Audit Quality
Subject Areas : Financial and Behavioral Researches in AccountingMohsen Hashemi Gohar 1 , Hadiseh Darvish 2 , Javad Bakhtiari 3 , Kobra Hasanzadeh Zakaria 4
1 - Department of Accounting, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran.
2 - Department of Accounting, Malard Branch, Islamic Azad University, Tehran, Iran.
3 - Department of Accounting, karaj Branch, Islamic Azad University, karaj, Iran.
4 - Master of Accounting, Malard Branch, Islamic Azad University, Tehran, Iran.
Keywords: Family Authenticity, Professional Training, Audit Quality.,
Abstract :
In today's auditing profession, the focus must extend beyond the examination of specialized requirements to include the transformation of behavioral and cognitive approaches. Given that perceptual frameworks shape auditors' professional judgments, they must embody values and expectations rooted in their social contexts. This study seeks to elucidate the role and prioritize the impact of family authenticity and professional training on audit quality. The research adopts an applied approach with a descriptive-correlational methodology for data collection. Data were gathered using a standardized questionnaire administered to a statistical population comprising professionals across all levels in both private and public auditing sectors in 2023. A purposive random sample of 135 auditors from various job levels was selected. The hypothesis testing results reveal that both family authenticity and professional training exert a positive and significant influence on audit quality. Furthermore, the degree of impact varies between family authenticity and professional training
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