Developing a Model of the Responsible Auditor for Preventing and Detecting Misstatements and Errors
Keywords:
Misstatements and Errors, Detection , Prevention , Auditor OriginsAbstract
The objective of this study is to develop a comprehensive model that defines the role of the responsible auditor in preventing and detecting misstatements and errors in the auditing process. This qualitative study employed a grounded theory approach based on the systematic model of Strauss and Corbin. The study population consisted of academic experts and auditing professionals selected through purposive and snowball sampling. Data were collected through 15 semi-structured in-depth interviews. The analysis followed three coding stages: open, axial, and selective coding. Research validity was ensured through peer debriefing, member checking, and calculation of Cohen’s kappa coefficient. The analysis produced 36 categories across causal conditions, contextual conditions, intervening conditions, the core category, strategies, and outcomes. Key causal factors included weak prior oversight, individual ethical motivations, and organizational structural deficiencies. Intervening conditions such as data analytics technologies, organizational transparency, and institutional support for whistleblowers facilitated the emergence of the responsible auditor role. Identified strategies included risk-based auditing, enhanced stakeholder communication, analytic tool utilization, and continuous professional development. The resulting outcomes included increased financial transparency, prevention of misstatements before occurrence, reduction of unreported irregularities, and elevated professional standing of auditors. The results indicate that forming the role of the responsible auditor requires an interaction of individual, structural, and technological elements. Implementing the proposed strategies has the potential to strengthen public trust, improve monitoring processes, and enhance the overall quality of auditing.
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Copyright (c) 2025 Hushang Mohagheghi (Author); Habib Piri (Corresponding author); Abasali Haghparast (Author)
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