Designing a Model for Enhancing Audit Quality Based on Auditors’ Managerial Characteristics
Keywords:
Audit Quality, Managerial Characteristics, Leadership Style, Human Resource Management, Control and Supervision, Team CultureAbstract
The present study was conducted with the aim of designing a model for enhancing audit quality based on auditors’ managerial characteristics. Grounded in the pragmatist paradigm and pursuing a fundamental-applied objective, the study was carried out using an exploratory sequential mixed-methods design. In the qualitative phase, data were collected through semi-structured interviews with 19 theoretical experts (professors of auditing and behavioral sciences) and practical experts (partners and senior managers of audit firms) and were analyzed using thematic analysis with MAXQDA 18 software. In the quantitative phase, a researcher-developed questionnaire was designed based on the extracted codes and distributed among 300 independent auditors and officials of audit firms. The validity of the questionnaire was confirmed through face validity, content validity (CVR and CVI), and construct validity (confirmatory factor analysis), while its reliability was established using Cronbach’s alpha (0.945) and composite reliability. Quantitative data were analyzed using Structural Equation Modeling (SEM) and the Partial Least Squares (PLS) approach. The findings of the qualitative phase revealed that audit quality is a four-dimensional construct comprising “professional competence,” “independence and professional ethics,” “audit process and execution,” and “professional judgment and audit reporting.” Furthermore, the managerial characteristics affecting audit quality were classified into four dimensions: “leadership style and professional guidance,” “audit human resource management,” “control, supervision, and quality assurance,” and “communication management and team culture.” The results of the structural equation modeling indicated a direct, positive, and significant effect of all four managerial dimensions on audit quality. Among these, the dimension of control, supervision, and quality assurance demonstrated the highest path coefficient (0.766). The model fit indices (R² = 0.679, GOF = 0.579, NFI = 0.975) indicate excellent model fit and high explanatory power. The final model exhibited satisfactory internal and external validity and provides a scientific framework for professional policymaking within audit firms.
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Copyright (c) 2025 Mohammad Ali Shamohammadi (Author); Hamid Rostami Jaz; Zekvan Imani, Mohammad Hossein Ranjbar (Author)
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