|
Determinants of auditing at the level of accounts and business units with an emphasis on the characteristics of the auditor and the employer using artificial neural networks.
|
Ehsan Heshmatzadeh1   , Amirhosein Jamali2 , Alireza Momeni3 |
1- phd student of accounting department, Zahedan branch, Islamic Azad University, Zahedan, Iran.
2- Assistant Professor, Department of Accounting, Marodasht Branch, Islamic Azad University, Marovdasht, Iran. , accountancy.amir@miau.ac.ir
3- Assistant Professor of Accounting Department, Tehran Branch, Payam Noor University, Tehran, Iran. |
|
|
Abstract: (438 Views) |
In the present study, the statistical population consists of two groups. The first group includes accounting experts who work both in the university and in the accounting profession, and the second group includes all the companies admitted to the Tehran Stock Exchange during the years 1388 to 1397. The information of the mentioned companies was used to prepare the framework and the final analysis model using the neural network approach. The implementation stages of the current study were as follows: the most important indicators were obtained by studying the theoretical foundations, based on these indicators, interviews were conducted with experts, and codes were extracted based on the results of these interviews. At the end, based on the results of completing these interviews with experts and extracting keywords and key answers, using company information and using neural network and factor analysis, models were presented. It should be mentioned that in this study, after conducting numerous investigations, 14 semi-structured interviews were conducted and the information of 122 companies was used. The results of the present study briefly showed that the presence of the audit organization, change of the audit firm, expertise of the audit firm, company size, financial leverage, cash balance, accounts receivable, overconfidence of the management and the rank of the audit firm have an increasing effect on The number and importance of rials are the key audit issues that are included in the audit report, and the audit fee, the company's lifespan, institutional ownership, major and managerial ownership, the presence of the internal audit unit, the power of the CEO and the financial knowledge of the audit committee have a reducing effect. The number and importance of rials are the key audit topics that are given in the audit report.
|
Article number: 15 |
| Keywords: audit risk at the level of accounts, auditor characteristics, employer characteristics. |
|
|
Full-Text [PDF 1050 kb]
(243 Downloads)
|
Article type: Research |
Subject:
General
Received: 2023/04/18 | Accepted: 2023/06/7 | Published: 2023/07/1
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
