Developing a Model for Improving Tax Auditing Quality in Iran

Document Type : Original Article

Authors

• Eisa Abyazi ¹
• Heydar Mohammadzadeh Salteh ¹
• Yaqoub Aghdam Mazraeh ²
• Ali Akbar Nonahal Nahr ³

¹ Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran

² Department of Accounting, Sofian Branch, Islamic Azad University, Sofian, Iran

³ Department of Accounting, Bostanabad Branch, Islamic Azad University, Bostanabad, Iran

10.22067/ijaaf.2021.41381

Abstract

Given the importance of taxes and tax revenues in the country's economic development, it is crucial to provide a comprehensive model for tax auditing quality. The primary purpose of this study is to design a comprehensive model of tax auditing quality through a mixed method. The qualitative part approach is based on data-based theory. Data collection instruments were semi-structured interviews with 20 partners of auditing firms, managers of the Iranian Association of Certified Public Accountants, and tax officials selected by snowball sampling and content analysis methods. The axial category of the tax auditing quality model was developed, and the final model was presented according to the causal conditions, contextual conditions, intervening conditions, strategies and consequences. In the quantitative part, research hypotheses were developed, and a questionnaire was designed to test them. The questionnaires were filled by 335 experts who did not participate in the qualitative part, and the hypotheses were tested using the structural equation method. Auditing Quality improvement model was developed, which included two major parts, including auditing service providers and auditing services recipients by discovering and identifying strategic factors, intervening (contextual) conditions and their implications along with contextual conditions.

Keywords

• Tax Auditing Quality
• Systematic Approach
• Structural Equations
• Qualitative Research

Main Subjects

• Accounting

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