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Designing the Model of Factors Affecting the Auditing Quality and Professional Identity of CPA Auditors Using the Grounded Theory Method
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Hojjat Sabeti bilandi1   , Naghi Fazeli2 , Khosro Faghani makrani3 |
1- Doctoral student of accounting department, Semnan branch, Islamic Azad University, Semnan, Iran.
2- Assistant Professor of Accounting Department, Semnan Branch, Islamic Azad University, Semnan, Iran. , Fazeli.n@gmail.com
3- Associate Professor, Accounting Department, Semnan Branch, Islamic Azad University, Semnan, Iran. |
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Abstract: (422 Views) |
The present study aimed to present a model of the factors affecting the auditing quality and professional identity of auditors. This study used a qualitative method and a Grounded Theory method-based approach. To this end, interviews with members of the Iranian Auditors of the Certified Public Accountants (CPA) and Auditing Organization directors were conducted to collect data in this regard; then, components were categorized based on the Grounded Theory method. Also, semi-structured interviews with 27 members of the Iranian Auditors of the Certified Public Accountants, selected via snowball sampling, continued until theoretical saturation was reached. To analyze data, stage methods and Strauss and Corbin analytical techniques were used. Then, initial concepts were classified in the form of large conceptual categories, which fell under 28 categories. In the final stage, the secondary categories yielded 9 main and 2 macro-level categories. In the end, the model of the factors affecting the quality auditing and professional identity of auditors was extracted. Findings showed that the factors that affected the quality auditing also affected the auditors’ professional identity. The most important factors affecting the quality auditing and professional identity of auditors included causal conditions (independence, the conservatism of the [auditing] institute regarding data provided by the audited companies, being realistic, etc.), axial categories (high individual motive, increased efficiency, etc.), limitations (weak supporting laws for reporting irregularities, academic training differences with working context demands, etc.), environmental conditions (the issuance of audit reports, comprehensive information about laws and new methods governing auditing profession, etc.) and outcomes (clear activities of reception and payment, the deployment of quality control systems affecting the auditing profession, etc.).
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Article number: 16 |
| Keywords: Society of Chartered Accountants of Iran, professional identity of auditors, audit quality, foundation's data approach. |
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Full-Text [PDF 549 kb]
(297 Downloads)
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Article type: Research |
Subject:
General
Received: 2023/03/28 | Accepted: 2023/05/16 | Published: 2023/05/31
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