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Kokabi, Sadriyeh, Kamyabi, Yahya, Rezaeian, Ramezan. (1401). Identifying Criteria of Internal Audit Quality for Iranian listed Companies. , 8(28), 55-74. doi: 10.30495/ijfma.2023.20523
Sadriyeh Kokabi; Yahya Kamyabi; Ramezan Rezaeian. "Identifying Criteria of Internal Audit Quality for Iranian listed Companies". , 8, 28, 1401, 55-74. doi: 10.30495/ijfma.2023.20523
Kokabi, Sadriyeh, Kamyabi, Yahya, Rezaeian, Ramezan. (1401). 'Identifying Criteria of Internal Audit Quality for Iranian listed Companies', , 8(28), pp. 55-74. doi: 10.30495/ijfma.2023.20523
Kokabi, Sadriyeh, Kamyabi, Yahya, Rezaeian, Ramezan. Identifying Criteria of Internal Audit Quality for Iranian listed Companies. , 1401; 8(28): 55-74. doi: 10.30495/ijfma.2023.20523

Identifying Criteria of Internal Audit Quality for Iranian listed Companies

International Journal of Finance & Managerial Accounting
دوره 8، شماره 28، فروردین 2023، صفحه 55-74  XML اصل مقاله (950.47 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2023.20523
نویسندگان
Sadriyeh Kokabi1؛ Yahya Kamyabi email 2؛ Ramezan Rezaeian3
1Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran.
2Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.
3Department of Statistic, Nour Branch, Islamic Azad University, Nour, Iran.
چکیده
The present research aims to identify Criteria of Internal Audit Quality for Iranian listed Companies. For achieving this purpose, inductive and deductive approaches are utilized. In current research, by using Delphi research method, preparation of scored checklists and a survey of 16 accounting and financial management professional experts and 20 internal auditors, it attempts to identify Iranian internal audit quality criteria, so as to design a appropriate model. In the next stage, Delphi analysis was used to reach theoretical adequacy, 8 out of 31 dimensions were eliminated and the remaining 23 dimension were included in interpretive structural analysis phase (ISM) to improve qualitative functions of internal auditing within the framework of three main categories: leadership factors, socio-cultural factors, and process factors and individual training. The results revealed that the most effective item(s) of strategic factors were approval of plan, budget and internal audit reward, and the most effective item of socio-cultural factors was strengthening audit culture symbols and values, and the most effective items of process factors and individual training were internal audit quality upgrade, improvement of behavioral capabilities and decision-making of internal auditors.
کلیدواژه‌ها
Internal audit quality؛ Tehran Stock Exchange constitution؛ Content examination؛ Interpretive structural analysis
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