The effect of auditors' inefficient behavior on audit quality using structural equation modeling

Dormishi, Marzieh; Taherinia, Masoud; Moslemi, Azar; Givaki, Ibrahim

doi:10.22075/ijnaa.2021.6313

The effect of auditors' inefficient behavior on audit quality using structural equation modeling

Document Type : Research Paper

Authors

Marzieh Dormishi ¹

Masoud Taherinia ²

Azar Moslemi ¹

Ibrahim Givaki ³

¹ Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran

² Department of Accounting, Lorestan University, Khoramabad, Iran

³ Department of Management, Khomein Branch, Islamic Azad University, Khomein, Iran

10.22075/ijnaa.2021.6313

Abstract

The auditor's performance and the quality of services provided rely heavily on the behavior of the individuals performing the audit fieldwork. The auditors' failure to perform analytical methods correctly can be attributed to the inefficient behaviors resulting from the auditor's behavior. When the auditor is under the pressure of complex work, he does not perform the audit procedures properly to reduce his responsibility and reduces the quality of the audit. Accordingly, the purpose of this study is to investigate the relationship between the inefficient behavior of auditors and audit quality. The research tool consists of a questionnaire with 17 questions based on the Likert scale with grades 1 to 5. The interrogation period was 3 months, which was conducted in 1400. A sample of 380 auditors working in the auditing organization and private sector institutions members of the Iranian Society of Certified Public Accountants was selected and statistical analysis was performed on 276 questionnaires received. Structural equations using software (PLS) were used to test the research hypotheses. The results showed that the inefficient behavior of auditors reduces the quality of auditing. In other words, based on the research findings, it was found that due to the auditor's non-adherence to the code of ethical behavior and their involvement with inefficient behaviors in the audit, the advantages identified in the auditing standards are limited and neutral and the quality of the auditor's work is undermined.

Keywords

Auditors' inefficient behavior

Auditing quality

Analytical methods

Structural equations

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