Title of article
Provide a structural model of audit quality based on the impact of auditing professional ethics and the moderating role of organizational culture
Author/Authors
Rezaei ، Marzieh Department of Accounting - Islamic Azad University, Chalous Branch , Fallah ، Reza Department of Accounting - Islamic Azad University, Chalous Branch , Maranjory ، Mehdi Department of Accounting - Islamic Azad University, Chalous Branch , Rostami Mazoee ، Nemat Department of Accounting - Islamic Azad University, Chalous Branch
From page
285
To page
299
Abstract
The purpose of this study is to provide a structural model of audit quality based on the impact of auditing professional ethics and the moderating role of organizational culture. To achieve the research goal, 384 questionnaires were distributed and collected among auditors working in auditing firms and the auditing organization. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of the research hypotheses in this study at a 99% confidence level showed that the professional ethics of auditing has a positive and significant effect on audit quality. Organizational audit culture has a positive and significant effect on audit quality. Finally, the results showed that organizational culture has a positive and significant effect on the relationship between auditors’ professional ethics and corporate auditing quality.
Keywords
Auditing , Auditing quality , Organizational Culture , Professional ethics
Journal title
International Journal of Nonlinear Analysis and Applications
Journal title
International Journal of Nonlinear Analysis and Applications
Record number
2773640
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