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Development and rational combination of continuous audit research based on providing a desirable model
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Effat Akrami moghaddam1   , Abbas Sheybani2 , Hossein Shafii3 |
1- PhD student of accounting department, Sirjan Branch, Islamic Azad University, Sirjan, Iran
2- Assistant Professor of Accounting Department, Sirjan Branch, Islamic Azad University, Sirjan, Iran , Sheybani.abbas@iauk.ac.ir
3- Assistant Professor of Accounting Department, Sirjan Branch, Islamic Azad University, Sirjan, Iran |
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Abstract: (314 Views) |
The main purpose of the research is to identify and evaluate the indicators affecting the development and logical combination of audit research in order to provide a good model in the field of continuous audit research development. The current research is applied in terms of purpose and of a combination type - alignment type. In the qualitative part, the statistical population was official auditors and accountants (with research and academic work) and university professors (auditing and accounting field), 11 of them were selected using the purposeful sampling method (theoretical saturation- key people selection approach). became The research data collection tool is semi-structured interview and the data analysis method is thematic analysis. In the quantitative part, the research method is survey-accidental. In the quantitative part, the statistical population was all certified accountants who were selected by simple random sampling using Cochran's formula, 341 people. In the quantitative part, the research data collection tool is the researcher's questionnaire. Cronbach's alpha, content and concurrent validity were used to determine the reliability and validity of the questionnaire. The research data were analyzed in Lyrzel and SPSS software, and confirmatory factor analysis was used to evaluate the model. In the qualitative part, in order to provide the optimal model for the development of continuous audit research based on the leadership approach as an overarching theme (1 sub-overarching theme), 8 organizing themes and 52 basic themes were identified and a network of themes was extracted, the main themes of this network are: The indicators of the variables of facilities and equipment are cultural, financial-supportive, educational-research, strategic-political, individual-psychological and cognitive and structural. The alignment of the components and themes of the drawn theme network with theoretical and research bases was checked and confirmed. In the quantitative part, the validation of the proposed model was investigated by factorial confirmation analysis and it was shown that the proposed research model has structural validity and adequacy. Also, the results of the structural equations showed that the cultural, strategic-political, financial-supportive indicators respectively have the greatest impact and the facilities and equipment indicators have the least impact on the development and logical combination of research in the field of continuous auditing.
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Article number: 18 |
| Keywords: continuous audit, audit research, internal audit |
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Full-Text [PDF 580 kb]
(112 Downloads)
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Article type: Research |
Subject:
General
Received: 2023/03/24 | Accepted: 2023/05/30 | Published: 2023/07/1
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