ارائه مدل کیفیت حسابرسی بر اساس رویکرد رفتاری ( تحلیل داده بنیان)

در این تحقیق، لزوم شناسایی مولفه های رویکرد رفتاری و تبیین اثررویکرد رفتاری (حسابرسان مستقل) بر کیفیت حسابرسی مورد بررسی قرار گرفت. هدف  این پژوهش، ارائه مدل کیفیت حسابرسی مبتنی بر رویکرد رفتاری بر اساس تحلیل زمینه بنیان است. این، مطالعه  بر اساس رویکرد رفتاری حسابرسان  انجام شده است. جامعه‌ آماری پژوهش 20 نفر از خبرگان  حرفه حسابرسی هستندکه از طریق روش نمونه گیری نظری )گلوله برفی)انتخاب شده اند و بر اساس روش‌شناسی کیفی از طریق تحلیل داده بنیان و با انجام مصاحبه عمیق داده‌های لازم جمع آوری گردید و شناسایی مولفه های اصلی از طریق کد گذاری باز، انتخابی و محوری انجام گرفت و در نهایت مدل پژوهش بر اساس چارچوب نظری طراحی شد.  نتایج پژوهش، هشت مولفه  اصلی موثر برکیفیت  حسابرسی از بعد رویکرد رفتاری است که با رعایت و پایبندی به آن در ارتقای کیفی موضوع پژوهش در راستای کسب مزیت رقابتی، پاسخ گویی و پاسخ خواهی مالی،  اهمیت درک ذات انسان،  برخورد محیط،  روابط با جامعه،  کنش دولت و  موانع سیاسی می توان در جهت مطلوبیت هدف پژوهش، گام اساسی برداشت.

Presenting A Model for Audit quality: Behavioural Approach and Corporate Governance Mechanism in companies Listed in Capital Market (GT Approach)

 The current world is the world of competition, the emergence of superior technologies and business development. But any gain in competitive advantage at the international and national levels, regardless of the behavioral approach in the field of audit quality, will lead to the lack of transparency of the reporting and ineffectiveness of the audit firms and the scandals that have taken place. In addition, most of the issues, problems and bottlenecks in quality of auditing are not issues of control and reporting. Due to the relationship between behavioral approach and human nature, any problems with the quality of an audit of a country are a problem for the whole world. This raises concerns awareness. In the past, due to the lack of transparency in the concept of audit quality and its low utility, the question of audit quality and desirability is reconsidered, in which the necessity of identifying the components of the behavioral approach and explaining the effect of behavioral behavior (independent auditors) on audit quality was reviewed. The purpose of this study is to provide a quality audit model based on a behavioral approach based on field analysis. In this regard, a profound study was conducted on the auditors’ behavioral approach, which is directly related to the research issue (audit quality). The methodology of this research, in terms of its outcome, is part of the developmental research, as the target of exploratory research and as a method of implementing qualitative work the statistical population of the study consisted of 20 experts in the audit profession selected through the theoretical sampling method (snowball). Based on qualitative methodology, data were collected through field theory analysis (basic data analysis) and by conducting indepth interviews, identifying the main components through open, selective and pivotal coding. Finally, the research model was based on theoretical framework designed. about social responsibility issues, responses and responses, as well as raising