Excellence in Research and Innovation for Humanity
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@article{(International Science Index):http://waset.org/publications/10005121,
  title    = {Developing an Audit Quality Model for an Emerging Market},
  author    = {Bita Mashayekhi and  Azadeh Maddahi and  Arash Tahriri},
  country   = {Iran, Islamic Republic Of},
  institution={University of Tehran},
  abstract  = {The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.},
    journal   = {International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering},  volume    = {10},
  number    = {7},
  year      = {2016},
  pages     = {2487 - 2491},
  ee        = {http://waset.org/publications/10005121},
  url       = {http://waset.org/Publications?p=115},
  bibsource = {http://waset.org/Publications},
  issn      = {eISSN:1307-6892},
  publisher = {World Academy of Science, Engineering and Technology},
  index     = {International Science Index 115, 2016},
}