Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners
The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background, and moral and spiritual intelligence of the...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Alzahra University
2023-12-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_7321_8cfb5bd63cf3c9c0cedd849d20de88b8.pdf |
| _version_ | 1797296290062663680 |
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| author | Zahra HemmasianKashani Zohreh Hajiha |
| author_facet | Zahra HemmasianKashani Zohreh Hajiha |
| author_sort | Zahra HemmasianKashani |
| collection | DOAJ |
| description | The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background, and moral and spiritual intelligence of the partners of audit institutions. The research method in the qualitative part is grounded theory. Therefore, in-depth interviews with 16 academic and organizational experts were designed and implemented. A questionnaire was designed to evaluate the quality of the auditor’s opinion and the behavioral background of audit partners. The results of the qualitative part indicate that the quality of audit opinion is influenced by five formals, Inclusivism of opinions, quantity, adaptability, and explanatory paragraph, as well as the behavioral background is influenced by the ethical, personality, cooperation, and attitude components. In the quantitative part of this research, 292 questionnaires were completed by the partners and the results of the path analysis showed that the priority of spiritual intelligence, followed by moral intelligence and behavioral background have a direct impact on the quality of the auditor’s opinion. The results of this research can be used to increase the quality of the auditor’s opinions and improve decisions and effective supervision in the field of auditing |
| first_indexed | 2024-03-07T22:01:23Z |
| format | Article |
| id | doaj.art-adbb34098c004174a61ad00a688332fe |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-03-07T22:01:23Z |
| publishDate | 2023-12-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-adbb34098c004174a61ad00a688332fe2024-02-24T04:52:24ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202023-12-0113416519410.22051/jera.2023.42626.30887321Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit PartnersZahra HemmasianKashani0Zohreh Hajiha1Assistant Professor, Department of Accounting, Saveh Branch, Islamic Azad University, Saveh, Iran.Professor, Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran.The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background, and moral and spiritual intelligence of the partners of audit institutions. The research method in the qualitative part is grounded theory. Therefore, in-depth interviews with 16 academic and organizational experts were designed and implemented. A questionnaire was designed to evaluate the quality of the auditor’s opinion and the behavioral background of audit partners. The results of the qualitative part indicate that the quality of audit opinion is influenced by five formals, Inclusivism of opinions, quantity, adaptability, and explanatory paragraph, as well as the behavioral background is influenced by the ethical, personality, cooperation, and attitude components. In the quantitative part of this research, 292 questionnaires were completed by the partners and the results of the path analysis showed that the priority of spiritual intelligence, followed by moral intelligence and behavioral background have a direct impact on the quality of the auditor’s opinion. The results of this research can be used to increase the quality of the auditor’s opinions and improve decisions and effective supervision in the field of auditinghttps://jera.alzahra.ac.ir/article_7321_8cfb5bd63cf3c9c0cedd849d20de88b8.pdfthe quality of the auditor's opinionbehavioral backgroundmoral intelligencespiritual intelligenceaudit quality |
| spellingShingle | Zahra HemmasianKashani Zohreh Hajiha Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners پژوهشهای تجربی حسابداری the quality of the auditor's opinion behavioral background moral intelligence spiritual intelligence audit quality |
| title | Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners |
| title_full | Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners |
| title_fullStr | Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners |
| title_full_unstemmed | Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners |
| title_short | Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners |
| title_sort | explanation of the audit s opinion quality model based on moral intelligence spiritual intelligence and behavioral background of audit partners |
| topic | the quality of the auditor's opinion behavioral background moral intelligence spiritual intelligence audit quality |
| url | https://jera.alzahra.ac.ir/article_7321_8cfb5bd63cf3c9c0cedd849d20de88b8.pdf |
| work_keys_str_mv | AT zahrahemmasiankashani explanationoftheauditsopinionqualitymodelbasedonmoralintelligencespiritualintelligenceandbehavioralbackgroundofauditpartners AT zohrehhajiha explanationoftheauditsopinionqualitymodelbasedonmoralintelligencespiritualintelligenceandbehavioralbackgroundofauditpartners |