Identification of Audit Quality Improvement Components to Use Auditor Selection Based on Moral Capital

Bakhtiari,  Eisa; Ghasemi , Mostafa; Mohseni, Abdul Reza

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year 15, Issue 59 (2023)

fa 2023, 15(59): 19-39

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Identification of Audit Quality Improvement Components to Use Auditor Selection Based on Moral Capital

Eisa Bakhtiari¹

, Mostafa Ghasemi ^*

², Abdul Reza Mohseni²

1- Department of Accounting, Bushehr branch, Islamic Azad University, Bushehr, Iran.
2- Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran.

Abstract: (324 Views)

Since auditors have a very sensitive role in ensuring the honesty and transparency of financial information, their moral values can significantly affect the quality and efficiency of auditing. The main purpose of this research was to identify the components of improving audit quality for selecting auditors based on moral capital. The method of the current research was qualitative in the form of thematic analysis with the Atride Sterling method. The population in this part, the potential participants of this research include senior accountants working in auditing institutions, members of the Iranian Society of Certified Accountants, and faculty members. The sample size was 27 people based on the theoretical saturation rule. In this regard, according to the purpose of the research, the snowball or chain sampling method was used for the interview. The data collection tool in the qualitative part was the semi-structured interview. Qualitative validation of the research was considered as a qualitative paradigm based on four criteria: credibility (credibility): impartiality (verifiability): reliability (compatibility) and applicability (transferability). Findings have shown that the components of improving audit quality through the selection of auditors based on ethical capital are formed by three pervasive themes (dimensions): which include piety, meaningfulness, and transparency. Each of these pervasive themes has its own organizing themes. Piety is formed by self-discipline, fear of God, and honesty. Piety consists of the organizing themes of self-control, fear of God and secrecy. And plays a pivotal role. Also, the overarching theme is meaningful of commitment, specialization, independence and honesty. The overarching theme of transparency includes realism, legalism and accountability. Considering the importance of moral capital in financial fields, it can be said that the indicators and components of moral capital for selecting auditors can increase the quality of auditing and financial organizations should use these indicators in selecting auditors.

Article number: 2

Keywords: Audit Quality Improvement, Auditor Selection, Moral Capital.

Full-Text [PDF 564 kb] (33 Downloads)

Type of Study: Research | Subject: Special

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Bakhtiari E, Ghasemi M, Mohseni A R. Identification of Audit Quality Improvement Components to Use Auditor Selection Based on Moral Capital. fa 2023; 15 (59) : 2
URL: http://qfaj.mobarakeh.iau.ir/article-1-2669-en.html

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