Identifying the drivers of the tax audit quality model from the perspective of the professional judgment of tax auditors with the integrated approach of interpretive structural modeling and structural equations.

Document Type : Research Paper

Authors

1 PhD Student in Accounting,, Branch Islamic Azad University, Qazvin, Iran.

2 Department of Accounting, Faculty of Management and Accounting, Branch, Islamic Azad University Qazvin, Iran

3 Department of Accounting, Faculty of Management and Accounting, Branch, Islamic Azad University, Qazvin, Iran

10.22051/jaasci.2024.47760.1867

Abstract

Purpose:The purpose of this research is to identify the drivers of the tax audit quality model from the perspective of the professional judgment of tax auditors in the country's tax affairs organization.
Method:This research is one of applied researches that is implemented by combining qualitative and quantitative methods. At first, the influencing factors on the professional judgment of tax auditors were identified with the theoretical approach of the foundation. Further, using the interpretive structural modeling approach, the identified factors were structured. In order to validate the conceptual model, structural equations approach was used.
Results:, finally38 important drivers were identified in the field of professional judgment of tax auditors. Then, the Delphi method was used to screen and select the final indicators and measure the importance of the indicators from the point of view of experts, and using the interpretive structural modeling method17indicators were identified for the final model of the levels of the identified variables.
Conclusion:Based on the strength of dependence and influence of variables, the independent variables that have low dependence and high direction and have the greatest effect on the application of professional judgments of tax auditors include: auditor's education, quality of documents provided by Modi, The multiplicity of rules and the platform of education.
Contribution:This research provides valuable insights on the factors affecting the quality of tax audits from the perspective of auditors' professional judgments, which can help the managers of the country's tax affairs organization to plan to improve the level of tax auditors' professional judgments.

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History

  • Receive Date: 04 August 2024
  • Revise Date: 30 December 2024
  • Accept Date: 19 October 2024

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