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EDUCATION GAPS AND AUDIT QUALITY

    Authors

    • Hamideh Asnaashari 1
    • Ashkan Gholami Fatideh 2
    • Abbas Hooshmand 3

    1 Assistant Professor of Accounting, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

    2 Phd Student of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran

    3 Phd student of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

,

Document Type : Research Paper

10.30479/jfak.2022.18054.3048
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Abstract

Purpose: The purpose of this study is to review the researches on the educational gap and examine its relationship on audit quality, Considering that the existence of a high quality audit has always been one of the concerns of supervisory and standard setters.
Method:This research is of a quantitative type and is included in the category of descriptive studies. A questionnaire is used to collect research data. The population of this research was auditors working in audit institutes and university professors, and 365 subjects were randomly selected based on the size of the population. The data collection tool was a questionnaire and the questions were measured using a five-point Likert scale. Research hypotheses were tested with Umann-Whitney test for two independent groups and one-sample t-test for two types of responses of one sample group and analysis of variance.
Results:The research indicated that there is a gap of expectations, performance, limitation, and expectations-action in accounting education, and the gap of expectations-performance has a significant relationship with audit quality.
Conclusion: The results of this study can help accounting educators in the direction of training graduates with the necessary accounting skills, so that they can overcome the pressures from public and private organizations due to the lack of competent human resources. It is necessary to reduce and provides the necessary information for the policy of recruitment, training and compensation of employees of auditing institutions.
Contribution:The results of the current research, in addition to covering the gap in existing research in this field, provide guidance for universities in relation to creating the necessary competencies of students for their preparation in the auditing profession and as a result, maintaining and improving the quality of auditing.

Keywords

  • Education Gaps
  • Limitations in Accounting Education
  • Audit Quality
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References
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Financial Accounting Knowledge
Volume 9, Issue 4 - Serial Number 35
January 2023
Pages 95-121
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  • Article View: 702
  • PDF Download: 616

APA

Asnaashari, H. , Gholami Fatideh, A. and Hooshmand, A. (2022). EDUCATION GAPS AND AUDIT QUALITY. Financial Accounting Knowledge, 9(4), 95-121. doi: 10.30479/jfak.2022.18054.3048

MLA

Asnaashari, H. , , Gholami Fatideh, A. , and Hooshmand, A. . "EDUCATION GAPS AND AUDIT QUALITY", Financial Accounting Knowledge, 9, 4, 2022, 95-121. doi: 10.30479/jfak.2022.18054.3048

HARVARD

Asnaashari, H., Gholami Fatideh, A., Hooshmand, A. (2022). 'EDUCATION GAPS AND AUDIT QUALITY', Financial Accounting Knowledge, 9(4), pp. 95-121. doi: 10.30479/jfak.2022.18054.3048

CHICAGO

H. Asnaashari , A. Gholami Fatideh and A. Hooshmand, "EDUCATION GAPS AND AUDIT QUALITY," Financial Accounting Knowledge, 9 4 (2022): 95-121, doi: 10.30479/jfak.2022.18054.3048

VANCOUVER

Asnaashari, H., Gholami Fatideh, A., Hooshmand, A. EDUCATION GAPS AND AUDIT QUALITY. Financial Accounting Knowledge, 2022; 9(4): 95-121. doi: 10.30479/jfak.2022.18054.3048

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