Volume 21, Issue 3 (9-2024)
jor 2024, 21(3): 117-136 |
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Fallah Karimi Goukeh N, Maleki Choubari M, Barari Nokashti S. Evaluating Auditors' Efficiency in Terms of Audit Quality Using Data Envelopment Analysis. jor 2024; 21 (3) :117-136
URL: http://jamlu.liau.ac.ir/article-1-2244-en.html
URL: http://jamlu.liau.ac.ir/article-1-2244-en.html
Department of Accounting , Rasht Branch, Islamic Azad University, Rasht, Iran , maleki@iaurasht.ac.ir
Abstract: (547 Views)
In today's economic environment, where complexity and conflict of interest are prominent features, audit quality is a serious concern and guarantees public interest. This paper shows how the technique of data envelopment analysis can be used to weigh the factors affecting audit quality and examine the efficiency of auditors in terms of audit quality. The input and output variables of this research, which were collected by the library method, include economic, political, cultural-social, and psychological variables, and the data were collected using a researcher-made questionnaire tool and the participation of 100 employees of auditing institutions. In this study, we considered each auditor as a decision-making unit and by analyzing the data using General algebraic modeling system (GAMS) software, we showed how the efficiency of auditors in terms of audit quality is affected by cultural-social, economic, political and psychological factors.
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