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:: year 17, Issue 68 (2026) ::
fa 2026, 17(68): 49-67 Back to browse issues page
Developing a Comprehensive Model for Measuring Audit Quality with an Implementation-Oriented Approach from Users’ Perspectives
Hamidreza Rezaei1 , Mahdi Moradi *1 , Mohammad Ali Bagharpour Valashani2 , Mehdi Jabbari Nooghabi3
1- Department of Accounting, Ferdowsi University, Mashhad, Iran.
2- Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
3- Department of Statistics, Faculty of Mathematical Sciences, Ferdowsi University, Mashhad, Iran.
Abstract:   (11 Views)
Due to the existence of diverse definitions and perspectives regarding audit quality, various criteria have been employed to measure it. However, most of the commonly used measures capture only a single dimension of audit quality, which may lead to misinterpretation by users. This study aims to conceptualize audit quality and to develop a comprehensive model for measuring audit quality from the perspective of users. To achieve the research objectives and develop the proposed model, a questionnaire was distributed among 329 respondents in 1403 (2024), including certified public accountants, financial managers, investors, and bank credit managers. Confirmatory factor analysis and structural equation modeling were employed for statistical analysis using SPSS, R, and AMOS software packages. The findings resulted in the development of a comprehensive model for measuring audit quality from the perspectives of certified public accountants, financial managers, investors, and bank credit officers, both collectively and separately for each group. The proposed comprehensive model encompasses the entire audit process—from the demand for audit services to the issuance of the audit report—and categorizes audit quality indicators into four groups: client firm characteristics, audit firm characteristics, audit process indicators, and audit report indicators. It should be noted that, from the respondents’ perspectives, none of the criteria within these four categories can independently represent audit quality. Rather, all criteria across the various dimensions must be considered collectively in order to adequately assess audit quality .
Article number: 3
Keywords: Audit Quality, Client Firm Characteristics, Audit Firm Characteristics, Audit.
Full-Text [PDF 1486 kb]   (25 Downloads)    
Type of Study: Research | Subject: Special
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Rezaei H, Moradi M, Bagharpour Valashani M A, Jabbari Nooghabi M. Developing a Comprehensive Model for Measuring Audit Quality with an Implementation-Oriented Approach from Users’ Perspectives. fa 2026; 17 (68) : 3
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year 17, Issue 68 (2026) Back to browse issues page
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