نوع مقاله : مقاله پژوهشی (کاربردی)
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران.
2 استادیار، گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران.
3 دانشیار، گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران.
4 استادیار، گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The present study seeks to investigate the behavioral entropy challenges of auditors in an audit organization using grounded theory. The results of this study show that the behavioral entropy categories of auditors of auditing organizations comprising of level of disclosure, economic factors, infrastructure, audit system, criteria, collective thinking, adherence to principles, professional investment and analytical surveys have been identified as underlying factors. Lack of specialized working group on auditing standards, lack of development of auditing knowledge, institutions' inattention to reports, measuring auditors' efficiency, low level of auditors' knowledge, lack of job security of auditors, non-observance of auditing behavior, lack of specialized auditing committee and lack of experts were introduced as inputs. Limitations on audits, different auditing process, political pressures and communications, inconsistencies and dichotomies between accounting standards and laws and regulations, lack of proper auditing, lack of boundaries, lack of strong communication between auditors, instability of auditors and limitations of intrinsic properties were identified as processes. Consequences of the behavioral entropy of auditors of the auditing organization included failure to achieve goals, diminishing the role of auditors, increasing audit costs and risk, reducing public trust, damaging the auditor's profession and reputation, reducing the efficiency and effectiveness of auditors, adverse decisions, and undesirable comments.
کلیدواژه‌ها [English]
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