جستجوی مقالات مرتبط با کلیدواژه "performance of independent auditors" در نشریات گروه "حسابداری"

This research aims to design a conceptual model for the effect of Covid-19 on the performance of independent auditors in Iran. The current quantitative-qualitative research was conducted using the approach based on the foundation's data theory. The statistical population included experts and experts in the field of auditing, partners of auditing institutions and managers of the Iranian Certified Public Accountants Association, and a total of seventeen people were selected as participants in the research using a purposive sampling approach. The data was collected by an in-depth interview with the general guidance method and in semi-structured form and snowball technique. Finally, the questionnaire obtained through the interview, which included 30 concepts from 220 sections, was subjected to quantitative analysis using 50 samples from 1398 to 1400, and finally, the qualitative data were analyzed using SMART PLS software. The paradigm model has been explained.The results show that some factors such as causal factors, intervenors, context finders, implementation strategies and finally, the consequences of covid-19 have affected independent auditors' performance and have impacted the auditing profession.Since this research was carried out in the emerging and competitive financial market with Iran's economic embargo and many countries were unwilling to provide vaccines to Iran, it was possible to provide useful information in this context for the readers and it led to an increase in the knowledge of auditors' performance.