The impact of electronic auditing on the financial health in the government and government-related devices in Iran

Subject Areas :

Mahmood Hematfar ¹ , Hafez Azadbakht ² , Farid Sefati ³

1 - PhD, Associate Professor, Department of Accounting, Islamic Azad University, Borujard Branch, Borujard, Iran.
2 - Student of accounting department, Islamic Azad University, Borujerd branch, Borujerd, Iran.
3 - Associate Professor, Department of Accounting, Islamic Azad University, Borujard Branch, Borujard, Iran.

Received: 2023-04-17 Accepted : 2023-04-18 Published : 2022-09-23

Keywords: Structural Equations, Government Agencies, Financial health, ground theory, electronic audit,

Abstract :

Investigations carried out about administrative corruption at the world level show that this phenomenon is becoming more complex day by day, and this has made the most of the importance of adopting comprehensive solutions for a business unit from its professional requirements. The purpose of this research is to investigate the effect of electronic auditing on financial health in government and government-affiliated institutions of Iran. This research is a hybrid type of research and the research design is mixed exploratory. The statistical community of this research includes two parts. In the qualitative part of the research, it is in the opinion of experts and specialists who have experience in government and government-affiliated institutions in Lorestan province, Kohdasht city. In the qualitative part, saturation sampling is used. In the quantitative part, it was used to fit the model based on the criteria extracted from the qualitative part, according to the managers and employees of government and government-affiliated institutions in Lorestan province, Kohdasht city, to select the sample using random sampling available due to limited Being a research community, we do not have sampling. The tools of data collection in the qualitative part were semi-structured questionnaires and field interviews. In order to analyze the data, in the qualitative part, the Grand Theory method was used, and in the quantitative part, Pls software was used. The results of the open coding of the qualitative data collected using the interview tool show that 62 primary codes have been identified among 171 concepts. ...