Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality

Document Type : Research Paper

Authors

1 PhD. Student of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

2 Associate Professor of Accounting, Tehran Research Branch, Islamic Azad University, Tehran,, Iran

3 Assistant Professor, Department of Accounting, Hormozgan University, Bandar Abbas, Iran

Abstract

Subject and Purpose of the Article: Audit quality in the public sector is a tool that auditors need to accredit and economic planners and other users need to be more confident in their reports. The purpose of this research, identify the indicators of audit quality in the public sector and design an Interpretive/Structural Model in this field.
Research Method: In the qualitative part of the research, 16 accounting and financial management experts at the university level based on purposive sampling were used. In the quantitative part of the research, with the approach of comprehensive structural interpretive modeling, 28 Managers, Chief Auditors and Senior Auditors of the Court of Audit were used.
Research Findings: The results showed that the legal capacity development proposition required for public sector performance auditing, the most effective public sector audit quality improvement proposition and the Senate software development proposition and the use of integrated information systems were selected least effective level of  public sector audit quality proposition.
Conclusion, Originality and its Contribution to the Knowledge: What was obtained in this study in particular is that in the form of three basic components, the model of the most effective causes of audit quality in the field of public sector has been designed that these factors in other fields and previous research have not been noticed.
 

Keywords

References

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Governmental Accounting
Volume 7, Issue 1 - Serial Number 13
January 2021
Pages 145-160

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History

  • Receive Date: 28 November 2020
  • Revise Date: 23 January 2021
  • Accept Date: 29 January 2021

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