The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations
Subject Areas : Ethics and Islamic Education
1
(دانشگاه آزاداسلامی و احد علی آباد )
Ali
Khozain
2
(گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آبادکتول، ایران)
3
(دانشگاه آزاداسلامی،واحدعلی‌آبادکتول)
4
(دانشگاه آزاداسلامی،واحدعلی‌آبادکتول)
Keywords: Reputation Risk, Audit Quality, Social And Professional Liability Insurance Auditors,
Abstract :
This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reasons, such as failures, professional liability insurance is at stake for them. This study was conducted using a Delphi approach based on 95 questionnaires completed by the auditors in 2018. Using by Structural Equations the results of the first hypothesis showed that independent auditors consider social and professional liability insurance to reduce the risk of their reputation and there is a negative and significant relationship between social insurance and professional liability insurance and the risk of auditors' reputation. The association with the second hypothesis of the results showed that social and professional liability insurance would reduce audit quality
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1. Structural Equation Modeling (SEM)
2. Partial least Squares (PLS)