Modeling Psychological Factors Affecting Audit Quality in the Iranian Auditing Community Using a Mixed-Methods Approach

Abstract

The purpose of this study is to model the psychological factors affecting audit quality in the Iranian auditing community using a mixed-methods approach and grounded theory. This study is fundamental in terms of its objective and exploratory in nature. To collect data, in-depth semi-structured interviews were conducted alongside library research and questionnaires. The statistical population includes experts, specialists, and university faculty members in the field of auditing. In the qualitative phase, participants were selected using purposive and snowball sampling methods. In the quantitative phase, the sample size was determined using Morgan's table, and a simple random sampling method was employed. Data analysis was carried out in three stages: open coding, axial coding, and selective coding, leading to the extraction of initial conceptual statements, categorical statements, and four main categories. The findings indicate that psychological factors affecting audit quality fall into four main categories: individual factors, interpersonal factors, environmental and organizational factors, and cognitive and decision-making factors. Path analysis results show that all these factors have a significant impact on audit quality. The study's findings suggest that the effect of psychological factors on audit quality is both direct and indirect, and the interaction of these factors can lead to either an improvement or deterioration in audit quality. Identifying, understanding, and properly managing these factors help organizations and auditors enhance their performance and improve audit quality.