نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی بوشهر، ایران.
2 گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی بوشهر، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Subject and purpose: This study aims to develop a comprehensive model to enhance the quality of auditing in Iran, focusing on non-audit services and fee discounts.
Research Method: The research employs a mixed-methods approach, integrating both qualitative and quantitative techniques. In the qualitative phase, semi-structured interviews with auditing experts were conducted to identify the key factors influencing audit quality, leading to the formulation of a conceptual framework.
Research findings: The results of the path analysis revealed that all hypothesized relationships within the model are statistically significant and positive. Among the variables, "Factors related to non-audit services and fee discounts" exhibited the strongest impact, evidenced by high path coefficients and t-statistics significantly exceeding 6. Additionally, "Financial statement review" and "Strategic approaches" demonstrated meaningful effects on the dependent constructs, indicating their critical role in the quality enhancement process. The model's predictive relevance and validity were confirmed through effect size indices (f²) and Q² statistics, indicating the robustness and reliability of the proposed framework.
Conclusion, originality and its contribution to the knowledge: The findings suggest that improving audit quality necessitates a holistic approach that simultaneously considers operational, organizational, and environmental dimensions of non-audit services and fee discounts. This research contributes to the literature by offering a data-driven, empirically validated model that can serve as a practical guide for policymakers and professional managers in Iran’s auditing sector. In conclusion, the study emphasizes that enhancing audit quality in Iran requires a comprehensive understanding of the multifaceted influences of non-audit services and fee discounts.
کلیدواژهها [English]
)