Audit Team Quality and Audit Quality Dysfunctional Behaviors: Impirical Evidence from Iranian Audit Firms
Subject Areas : Financial and Behavioral Researches in Accounting
mehnoosh mazaheri asadi
1
,
arezoo aghaei chadegani
2
*
1 - department of accounting, najafabad branch, islamic azad university, najafabad, iran
2 - department of accounting, najafabad branch, islamic azad university, najafabad, iran
Keywords: audit team quality, audit quality, dysfunctional behaviors, auditors,
Abstract :
Considering the issues raised in the field of audit quality and its importance and the different results of the prior researches conducted in the field of the relationship between the quality of the audit team and the behaviors that threaten the audit quality in different countries, the purpose of this research is to investigate this issue among audit firms in Iran. This research is an applied research in terms of purpose and it is a survey study in terms of data collection and descriptive-correlation study in terms of analysis. The statistical population of this research includes all auditors working in audit firms in Iran, and the data collection tool is a questionnaire. The number of samples included 110 questionnaires and the data were analyzed using the structural equation method. The validity and reliability of the questionnaire was confirmed through pre test and pilot study. The results showed that depersonalization of the audit team has a positive and significant relationship with behaviors that threaten audit quality. Also, the results showed that gender inequality has a positive and significant relationship with behaviors that threaten audit quality. However, according to the results, social identity has no relationship with behaviors that threaten audit quality, and social identity cannot moderate the relationship between depersonalization and behaviors that threaten audit quality.
References:
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Baskerville, R.F., Jacobs, K., Joannides de Lautour, V. and Sissons, J. (2016), “Ethnicity as inclusion and exclusion: drawing on concept and practice in accounting research”, Accounting, Auditing and Accountability Journal, Vol. 29 No. 8, pp. 1262-1269.
Bauer, T.D., Estep, C. and Malsch, B. (2019), “One team or two? Investigating relationship quality between auditors and IT specialists: implications for audit team identity and the audit process”, Contemporary Accounting Research, Vol. 36 No. 4, pp. 2142-2177, doi: 10.1111/1911-3846.12490.
Becker, S.D., Jagalla, T. and Skærbæk, P. (2014), “The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities”, Critical Perspectives on Accounting, Vol. 25 Nos 4/5, pp. 324-338.
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Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4), 1648-1684.
Cannon, N.H. and Bedard, J.C. (2017), “Auditing challenging fair value measurements: evidence from the field”, The Accounting Review, Vol. 92 No. 4, pp. 81-114.
Ciancanelli, P., Gallhofer, S., Humphrey, C. and Kirkham, L. (1990), “Gender and accountancy: some evidence from the UK”, Critical Perspectives on Accounting, Vol. 1 No. 2, pp. 117-144.
Coram, P., Glavovic, A., Ng, J. and Woodliff, D.R. (2008), “The moral intensity of reduced audit quality acts”, AUDITING: A Journal of Practice and Theory, Vol. 27 No. 1, pp. 127-149.
Creegan, C., Colgan, F., Charlesworth, R. and Robinson, G. (2003), “Race equality policies at work: employee perceptions of the ‘implementation gap’ in a UK Local Authority”, Work, Employment and Society, Vol. 17 No. 4, pp. 617-640.
Cullinan, C. (2004), “Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley act cure the disease?”, Critical Perspectives on Accounting, Vol. 15 Nos 6/7, pp. 853-864.
Davie, S.S. (2017), “Accounting, female and male gendering, and cultural imperialism”, Accounting, Auditing and Accountability Journal, Vol. 30 No. 2, pp. 247-269.
Diener, E. (1979), “Deindividuation, self-awareness, and disinhibition”, Journal of Personality and Social Psychology, Vol. 37 No. 7, pp. 1160-1171.
Donnelly, D.P., Quirin, J.J. and O’Bryan, D. (2003), “Auditor acceptance of dysfunctional audit behavior: an explanatory model using auditors’ personal characteristics”, Behavioral Research in Accounting, Vol. 15 No. 1, pp. 87-110.
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Duff, A. (2017), “Social mobility and fair access to the accountancy profession in the UK: evidence from big four and mid-tier firms”, Accounting, Auditing and Accountability Journal, Vol. 30 No. 5, pp. 1082-1110.
Dwyer, P.D. and Roberts, R.W. (2004), “The contemporary gender agenda of the US public accounting profession: embracing feminism or maintaining empire?”, Critical Perspectives on Accounting, Vol. 15 No. 1, pp. 159-177.
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