Accounting and Auditing Research

Accounting and Auditing Research

The Model of Policy Acceptance of Auditors of the Court of Accounts of Iran From the Perspective of Discovering and Disclosing Violations of Executive Agencies

Articles in Press

Document Type : Original Article

Authors
Shafi Kahyani
Hamidreza Jafari Dehkordi
Bahareh B anitalebi Dehkordi
Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran
10.22034/iaar.2026.544863.1871
Abstract
One of the consequences of financial irregularities and misuse of public funds is the creation of doubts about the independence and ethical decision-making of public sector auditors. Political threats arise when audit activities and processes, including the auditor's opinion and the follow-up of audit findings, are affected by pressures from influential individuals or organizations. The research population consisted of experts and experts in the State Court of Accounts, who had managerial experience in the departments of their respective organizations. The spatial scope of this research was the auditors working in the State Court of Accounts and was conducted within the time period of 1402 to 1403. The statistical sample in the quantitative section was 305 people, of which 170 people were selected as a statistical sample using a simple random method based on the Cochran formula. In this study, Smart-PLS was used to fit the conceptual model and test the hypotheses. the research findings showed that political activity and being a member of political parties and groups, the communication of auditors with individuals and political parties, the political selection of senior and middle managers of the administrative court, the communication of auditors with MPs and the use of influence of representatives to promote, the politicization of the senior management of the supreme administrative court, the interest of auditors in political groups and the desire to support them, the use of influence of auditors to promote and get higher level of trust.
Keywords
auditors policy model
iranian courts of computing
detection and disclosure of violations of executive systems
Subjects
Accounting and Auditing Research

Articles in Press, Accepted Manuscript
Available Online from 27 July 2026