نوع مقاله : مقاله پژوهشی (کاربردی)
1 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران .
2 استاد، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.
3 دانشیار، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.
عنوان مقاله [English]
The joint audit is one of the ways in which governments and regulators are constantly striving to improve the quality as well as competition in auditing. The joint audit has been used in many countries for a long period of time but has not been used in Iran. Although there are legal mechanisms for joint audits in Iran, its non-implementation by audit firms is considered in this study. Therefore, the research intends to examine the causes and obstacles to the lack of development of joint audits in Iran. A conceptual model and 29 research questions were designed. A questionnaire was sent to selected members of the IACPA using the snowball method and 127 responses were received. The obtained data was analyzed using statistical methods of comparing means (one-sample and two-sample tests), the Chi-square as well as the Friedman test. The results indicated that the barriers to joint audits included the laws governing audit firms, structure and cultural characteristics of the country, insufficient research and unfamiliarity with joint auditing, non-coordination of audit firms with each other, issues related to the audit market and its uncertainty, reluctance and distrust in the development of private sector auditing and reducing audit quality and auditor independence. Analysis of respondents’ demographic factors and their attitudes toward joint audit barriers showed that respondents' employment factors influenced their attitudes toward barriers.