A Review of Audit Research in Iran
The main purpose of this study is to provide a comprehensive picture of the current status of audit research in Iran. In addition, this study seeks to present more clear directions about the research opportunities by examining the trends of research themes overtime as well as identifying research ar...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2018-05-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_66305_158bc0e502346cafcd6cf8c9273d560a.pdf |
| _version_ | 1818564203126980608 |
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| author | Samira Nateghi kaveh Mehrani Arash Tahriri |
| author_facet | Samira Nateghi kaveh Mehrani Arash Tahriri |
| author_sort | Samira Nateghi |
| collection | DOAJ |
| description | The main purpose of this study is to provide a comprehensive picture of the current status of audit research in Iran. In addition, this study seeks to present more clear directions about the research opportunities by examining the trends of research themes overtime as well as identifying research areas which have been less considered by researchers. This paper reviews 457 audit research articles published in 16 accounting and auditing scientific journals as well as publications of economic, management and financial groups from 1992 to autumn of 2017. In order to make a literature review map, the conceptual framework of the articles was examined and independent and dependent variables were identified. Based on the matrix of relations examined in the papers, a comprehensive conceptual framework of audit research in Iran was obtained and 11 research areas were identified along with the frequency of studied relationships in each area. More than 60% of the research has used the archival method and 33% of the research has used the survey method. Audit quality has been a major part of past studies and 70 percent of the research conducted in this area has examined the consequences of audit quality. After audit quality, audit fees and auditors' opinions are ranked second and third. Professional Skepticism, judgment and decision making, fraud, ethics, and professional conduct have been less considered by researchers. |
| first_indexed | 2024-12-14T01:26:05Z |
| format | Article |
| id | doaj.art-679460f2ee664cfdbadd142ec25dd1f2 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-14T01:26:05Z |
| publishDate | 2018-05-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-679460f2ee664cfdbadd142ec25dd1f22022-12-21T23:22:11ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392018-05-0125115917910.22059/acctgrev.2018.248795.100778266305A Review of Audit Research in IranSamira Nateghi0kaveh Mehrani1Arash Tahriri2MSc. in Accounting, Faculty of Management, University of Tehran, Tehran, IranAssociate Prof. in Accounting, Faculty of Management, University of Tehran, Tehran, IranAssociate Prof. in Accounting, Faculty of Management, University of Tehran, Tehran, IranThe main purpose of this study is to provide a comprehensive picture of the current status of audit research in Iran. In addition, this study seeks to present more clear directions about the research opportunities by examining the trends of research themes overtime as well as identifying research areas which have been less considered by researchers. This paper reviews 457 audit research articles published in 16 accounting and auditing scientific journals as well as publications of economic, management and financial groups from 1992 to autumn of 2017. In order to make a literature review map, the conceptual framework of the articles was examined and independent and dependent variables were identified. Based on the matrix of relations examined in the papers, a comprehensive conceptual framework of audit research in Iran was obtained and 11 research areas were identified along with the frequency of studied relationships in each area. More than 60% of the research has used the archival method and 33% of the research has used the survey method. Audit quality has been a major part of past studies and 70 percent of the research conducted in this area has examined the consequences of audit quality. After audit quality, audit fees and auditors' opinions are ranked second and third. Professional Skepticism, judgment and decision making, fraud, ethics, and professional conduct have been less considered by researchers.https://acctgrev.ut.ac.ir/article_66305_158bc0e502346cafcd6cf8c9273d560a.pdfAuditingFuture research directionsNarrative reviewResearch areasReview study |
| spellingShingle | Samira Nateghi kaveh Mehrani Arash Tahriri A Review of Audit Research in Iran بررسیهای حسابداری و حسابرسی Auditing Future research directions Narrative review Research areas Review study |
| title | A Review of Audit Research in Iran |
| title_full | A Review of Audit Research in Iran |
| title_fullStr | A Review of Audit Research in Iran |
| title_full_unstemmed | A Review of Audit Research in Iran |
| title_short | A Review of Audit Research in Iran |
| title_sort | review of audit research in iran |
| topic | Auditing Future research directions Narrative review Research areas Review study |
| url | https://acctgrev.ut.ac.ir/article_66305_158bc0e502346cafcd6cf8c9273d560a.pdf |
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