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:: year 14, Issue 56 (2022) ::
fa 2022, 14(56): 62-78 Back to browse issues page
Developing A Stategies Model of Factors Affecting Auditing Fair Value Accounting Estimates Using Modeling Approach Based on Structural Equation
Mina Dinarbar1 , Rahman Saedi * 2, Fatah Behzadian3 , Leila Safdarian1
1- Department of Accounting, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran.
2- Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
3- Assistant Professor, Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad , Iran.
Abstract:   (2784 Views)
   .
In this research  a Strategic model for investigation of factors affecting auditing fair value accounting estimates in the judgment of Iranian CPA's is designed using main and sub-characters in this regard suitable factors were extracted after literature review. Data were gathered with questionnaire which was filled by a sample of Iranian CPA. This research is among basic-experimental research. using exploratory factor analysis and Structure equation modeling chose factors affecting auditing fair value accounting estimates. Results show that standardization has the highest effect on auditing fair value accounting estimates and audit characteristics and individual character of auditor are in second and third place.
 
Article number: 4
Keywords: Auditing Fair Value Accounting Estimates, Structural Equation Model.
Full-Text [PDF 669 kb]   (114 Downloads)    
Type of Study: Research | Subject: Special
References
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Dinarbar M, Saedi R, Behzadian F, Safdarian L. Developing A Stategies Model of Factors Affecting Auditing Fair Value Accounting Estimates Using Modeling Approach Based on Structural Equation. fa 2022; 14 (56) : 4
URL: http://qfaj.mobarakeh.iau.ir/article-1-2650-en.html
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year 14, Issue 56 (2022) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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