|
Ranking the Challenges of Audit Opinion Shopping: A Behavioral Approach
|
Asmail Mirzayi1   , Mahdi Zeynali *2 , Yaghoub Pourkarim1 , Rasoul Baradaran Hassanzadeh1 , Yones Badavar nahandi1 |
1- Department of AccountingTa.C, Islamic Azad University, Tabriz, Iran
2- Department of AccountingTa.C, Islamic Azad University, Tabriz, Iran , Zeynali@iau.ac.ir |
|
|
Abstract: (12 Views) |
In recent years, with the privatization of the auditing profession and the expansion of private auditing firms, auditor switching and consequently changes in audit opinions in companies listed on Tehran Stock Exchange have become a common phenomenon. Therefore, auditor turnover and subsequent modifications in audit reports affect not only the performance and credibility of the auditing profession but also capital flows in financial markets. This study aims to prioritize the challenges of audit opinion shopping from a behavioral perspective.
The research is applied in terms of purpose and qualitative in terms of methodology, employing the grounded theory approach. The statistical population consists of two groups of experts: the first group includes members of the Official Society of Certified Accountants, and the second group comprises companies listed on the Tehran Stock Exchange. Fifteen experts were selected until theoretical saturation was achieved, and 117 companies were chosen as the research sample using systematic sampling method over the period 2011–2023.
Logistic regression was employed to test the research hypotheses. The findings indicate that auditors are unconsciously influenced by various individual, social, and organizational factors, which may lead to biased decisions. To address these challenges, strategies such as applying precise analytical methods, enhancing self-awareness in decision-making processes, and creating independent, evidence-based work environments are proposed as key solutions. Additionally, this study emphasizes the importance of transparency and improvements in audit procedures to mitigate the impact of cognitive biases. |
Article number: 16 |
| Keywords: Abnormal Audit Fees, Auditor Switching, Audit Opinion Shopping, Behavioral Approach |
|
|
Full-Text [PDF 964 kb]
(7 Downloads)
|
Article type: Research |
Subject:
Special
Received: 2025/10/25 | Accepted: 2026/02/3 | Published: 2026/08/1
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
