The Role of Culture in Auditors’ Social Norms and Audit Quality in Iran’s Environmental Conditions
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Abstract
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.
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| Files | ||
| Issue | Vol 6, No 1 (2022) | |
| Section | Articles | |
| DOI | https://doi.org/10.18502/htaa.v6i1.11134 | |
| Keywords | ||
| Audit quality; Culture; Social norms; Accounting; Iran | ||
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
