Background: The quality of auditing and how it is performed has always been the subject of audit research. Quality of audit is important because of the increased reliability of the financial results. The quality of auditing is remarkable because it can have a tremendous impact on the decisions of investors, employees, employees, and employees. Objectives: The purpose of this study is to investigate the role of culture in auditors’ social norms and audit quality in Iran’s environmental conditions. Methods: The research method was descriptive and structural equations. The statistical population of this study consisted of all auditors working in member firms of auditors in Iran. According to the unlimited statistical population, with the help of Cochran’s formula, a sample size of 384 was obtained, and finally, by sampling in a questionnaire, 380 were collected. The research tools included innovative questionnaires for activating social norms, audit quality, and auditor culture. Analytical analysis methods were used for the data. Results: The fit indices of the research model were in good condition. Activation of social norms (ethical reasoning, responsibility, honesty, and fairness) significantly affected audit quality. The mediating role of culture in auditors’ social norms and audit quality has also been investigated. Among the hypotheses of mediator sub-relationships, the mediating role of ethical culture (ethics at work) in the relationship between (activating the auditor’s ethical reasoning and audit quality) and the mediating role of Islamic culture in the relationship between (auditor’s sensitivity in accountability and audit quality) became. Conclusions: The activation of social norms significantly affected audit quality. The auditor culture had a significant effect on the relationship between the activation of social norms and audit quality.
The present study identifies the factors affecting organizational governance in public sector agencies and ranks them according to their importance. Methodology:The study was exploratory, and the data collection method included interviews and questionnaires. The sources of questions were audit reports and budget deductions of the state agencies from 2014 to 2019. Based on the interviews with 40 experts, such items as transparency, accountability, efficiency, effectiveness, and openness were selected as influential components of public sector governance in Iran. The statistical sample who answered the questionnaires consisted of managers of the agencies. Also, the analytic hierarchy process (AHP) method was used to analyze the data. Findings: Results indicate that out of the selected components, accountability, efficiency and effectiveness have the highest degree of priority in organizational governance in the public sector of Iran. Value: In addition to explaining a new model for corporate governance in the public sector, this research prioritizes the components of corporate governance.
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