نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
2 استاد، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Subject and Purpose: Auditing is a crucial supervisory mechanism, vital for stakeholder trust in corporate governance. This research investigates how audit firms’ organizational characteristics impact audit quality and performance. It also analyzes the mediating roles of job burnout and workload within Iranian audit firms, aiming to clarify the dynamic interplay between organizational attributes and audit outcomes, which directly affects financial report credibility.
Research method: This applied research uses a descriptive-survey method and structural equation modeling (SEM). Data were collected from auditors of Iranian audit firms through a standard questionnaire. The sample size was determined to be 384 people using the Cochran formula, which guarantees the validity of the proposed model.
Research Findings: The findings indicate that structural factors (structure, technology, training, strategies), contextual factors (customer focus, values, environmental uncertainty, communication), and behavioral factors (dynamic adaptation, culture, goal setting, commitment) have a positive and significant effect on audit quality and performance. Workload overload and burnout mediate these relationships; however, burnout’s mediation was only significant for environmental uncertainty and organizational communication paths with audit performance at an alpha level of 0.10.
Conclusion, originality and its addition to the knowledge: The results underscore the necessity of focusing on the interactions between organizational characteristics and audit quality/performance. Establishing appropriate structures, implementing modern technologies, and fostering a strong organizational culture can enhance audit quality and performance, thereby effectively improving service delivery in audit firms.
کلیدواژهها [English]
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