جستجوی مقالات مرتبط با کلیدواژه "مسئولیت پذیری حسابرسان" در نشریات گروه "حسابداری"

Due to the importance of promoting the quality of  audit, it is necessary to pay attention to high moral and religious standards, including responsibility and Islamic culture. Therefore, the purpose of the present study is  to investigate the role of Islamic culture in auditors' responsibility and the quality of  audit in Iran's environmental conditions. The descriptive-correlation research method is structural equations. the statistical population of the research are all auditors working in auditing institutions who are members of the Certified Accountants of Iran. Considering the size of the unlimited population, with the help of Cochran's formula, the sample size was finally determined to be 380 people. the research tools included innovative questionnaires on auditors' responsibility, the quality of  audit and auditor's Islamic culture. The structural equation method was used to analyze the data. The fit indices of the research model were in a desirable condition. The direct effect of accountability on the  quality of  audit and the mediating role of Islamic culture in the relationship between them were confirmed. Also, the desire to provide the  qualified report of  audit was the same among auditors with cultural levels (medium and good). It is suggested that Islamic culture and accountability should be considered as a major axis in improving the quality of audit.