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Factors affecting the quality of relationships between internal auditors and auditees in Iranian companies

2024-08-19Journal article Open access
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dc.contributor.authorGorgani, Ali Mohammad
dc.contributor.authorSajjadi, Seyyed Hossein
dc.contributor.authorBandari, Mohammad Hossein Safarzadeh
dc.date.accessioned2024-08-20T06:41:19Z
dc.date.available2024-08-20T06:41:19Z
dc.date.issued2024-08-19
dc.description.abstractDespite the importance of constructive relationships for internal auditors, there is limited research on the factors affecting the quality of relationships between internal auditors and auditees. This study examines the impact of identifying the most important addressee and stakeholder, taking account of senior management's expectations, the diversity of internal audit activities, the application of information technology, the expertise and experience of internal auditors on the quality of relationships between internal auditors and auditees in Iranian companies. This article is quantitative in terms of methodology and a 5-point Likert scale questionnaire was used for data collection. Data analysis is based on the answers obtained from 262 internal auditors, certified public accountants, and other practitioners who answered the questionnaire in 2022. The results show that the identification of the most important addressee and stakeholder and the application of information technology in internal audit process have a positive and significant impact on the relationship between internal auditors and auditees, and these factors will improve the acceptability of internal auditors' recommendations in the organization, which will increase the effectiveness of internal audit function and reduce arguments and disagreements between internal auditors and auditees.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationGorgani, A. M., Sajjadi, S. H., & Bandari, M. H. S. (2024). Factors affecting the quality of relationships between internal auditors and auditees in Iranian companies. Dutch Journal of Finance and Management, 7(2), 28286. https://doi.org/10.55267/djfm/14976pt_PT
dc.identifier.doihttps://doi.org/10.55267/djfm/14976pt_PT
dc.identifier.issn2542-4750
dc.identifier.urihttp://hdl.handle.net/10400.26/51746
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherIADITI Editionspt_PT
dc.relation.ispartofseries2;
dc.relation.publisherversionhttps://www.djfm-journal.com/article/factors-affecting-the-quality-of-relationships-between-internal-auditors-and-auditees-in-iranian-14976pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectInternal auditorspt_PT
dc.subjectAuditeespt_PT
dc.subjectConstructive relationshipspt_PT
dc.subjectEffectiveness´ Argumentspt_PT
dc.titleFactors affecting the quality of relationships between internal auditors and auditees in Iranian companiespt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlacePortugalpt_PT
oaire.citation.issue28286pt_PT
oaire.citation.titleDutch Journal of Finance and Managementpt_PT
oaire.citation.volume7pt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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