Accounting and Auditing Research

Accounting and Auditing Research

Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial

Document Type : Original Article

Authors
Fatemeh Baghiyan 1
Rezvan Hejazi 2
Ghodratollah Imam Verdi 3
1 Department of Accounting, Kish international Branch, Islamic Azad university, Kish Island, Iran
2 Professor of Alzahra University, Tehran, Iran
3 Assistant Professor of Economic Sciences (Econometric Studies), Islamic Azad University, Central Tehran Branch, and Tehran, Iran
10.22034/iaar.2024.206110
Abstract
Objective:
The purpose of this study was to design a model of audit quality based on behavioral approach and corporate governance mechanism with the aim of eligibility and accountability in the capital market based on data analysis.
Methods:
In this study, it was necessary to identify the components of behavioral approach and to explain the effect of behavioral approach (independent auditors) on audit quality. The statistical population of the study consists of experts in the audit profession who were interviewed through theoretical sampling (snowball) in order to achieve theoretical saturation with 20 of them. Necessary data were collected and principal components identified through open, selective and axial coding. Finally, the research model was designed based on the theoretical framework.
Results:
 The main components were identified through open, selective and axial coding. Finally, the research model was designed based on the theoretical framework.
Conclusion:
Eight key components affecting audit quality are the behavioral approach that are:
1- Review and amend the laws and regulations
2- Adherence to the Code of Professional Conduct
3-Behavioral approach to accounting standards
4- Behavioral Approach of Financial Information Providers
5- The behavioral approach of investors and other stakeholders
6- Criteria for the corporate governance system
7- Auditors' behavioral approach
8- Behavioral Approach to Auditing Standards
Keywords
Audit Quality Model
Behavioral Approach
Corporate Governance Mechanism
Baseline Data Method
Quantitative Test
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Accounting and Auditing Research
Volume 16, Issue 62
Summer 2024
Pages 27-46