Quantitative Analysis of the Role of the Responsible Auditor in Preventing and Detecting Misstatements and Errors Based on Structural Equation Modeling
Keywords:
Responsible auditor, Prevention, Detection of distortions, ErrorAbstract
The present study aims to quantitatively analyze the role of the responsible auditor in preventing and detecting misstatements and errors using the structural equation modeling approach. In this regard, quantitative data related to the factors affecting the responsible auditor were collected and analyzed. The main data collection tool was a researcher-made questionnaire that consisted of two parts; the first part was dedicated to the demographic information of the respondents, including gender, age, education level, and job history, and the second part included specialized research questions to measure the variables under study. The questions in this part were designed based on a five-point Likert scale to allow for the measurement of the intensity of attitudes and accurate evaluation of the responses.The required sample size in the quantitative section, assuming an unlimited statistical population and using the simple random sampling method, was estimated at 384 people, and ultimately 310 analyzable questionnaires were received, and a return rate of 81% was achieved. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were used to analyze the data. Also, in order to examine the validity and reliability of the measurement tool, methods such as content validity, content validity ratio (CVR) test, and statistical analyses using SPSS and SmartPLS software were used. The results of the analyses showed that the proposed model has a good fit and the factors affecting the role of the responsible auditor in preventing and detecting distortions and errors have been explained in a desirable way. Based on the path coefficients, the "pivotal category" component with an effect coefficient of 0.637 had the greatest impact on the responsible auditor.In addition, the components of "intervening conditions" and "causal conditions" have also played a significant and significant role in this process. The research findings can be used as a practical basis for improving audit processes and enhancing the performance of auditors in preventing and detecting financial distortions and errors.
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Copyright (c) 2026 Hushang Mohagheghi (Author); Habib Piri; Abasali Haghparast (Author)
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