Designing a performance evaluation model for independent auditors based on supportive and non-supportive feedback

The auditors' performance evaluation process includes evaluating and conveying feedback to the auditors. One of the effective results of evaluating the performance of independent auditors is the efficiency and effectiveness of the audit. Evaluation has valuable results in terms of training auditors and improving audit quality. The performance of auditors is often evaluated during the financial year by the managers of audit institutions, and these evaluations are based on results such as completion of work, budget hours, which are associated with the satisfaction or dissatisfaction of employees and the increase or decrease of their overall job performance. However, one of the unwanted consequences of performance evaluation as described above is that it can have a negative effect on the motivation and behavior of auditors and causes most audit managers to have reservations about these evaluations. Managers expect high performance from their auditors, and this potentially increases the justification for negative feedback. Before reaching the performance evaluation, it is necessary to be careful in the process of recruiting the personnel of auditing institutions so that at the beginning of the process, the personality of the job seeker is determined by psychological tests (personality) and then the performance evaluation steps are performed. The purpose of this research is to design a performance evaluation model for independent auditors based on supportive and non-supportive feedback. In the present research, using a qualitative approach and with the help of Grounded theory and using in-depth interviews with 17 people with the titles of partners, members of the audit organization and members of the specialized working groups of the public accountants community in 1401 in order to understand their subjective meanings of the performance evaluation approach. The personnel of independent auditors were interviewed in the implementation of the audit process, and the initial interviewee's data were reviewed and the open codes were extracted, and then the next interview was conducted. It was found that the interviews no longer had an open, non-repetitive code, so that practically no new data was received in the 16th interviewee, and an interview was conducted with the 17th person to saturate the data. The people who were interviewed were 13 partners of the audit institute, 2 members of the specialized working groups of the public accountants society, and 2 members of the audit standards development committee of the audit organization were present in the sample. Also, 8 people had a doctorate degree, 6 people had a master's degree, and 3 people had a bachelor's degree. In terms of work experience, the highest frequency of participants with more than 20 years of experience was 9 people. Finally, in terms of gender, the statistical sample included 15 men and 2 women. Data confirmation was analyzed with the help of open coding methods in Grounded theory and main categories, sub categories and micro categories (concepts) were extracted. With the help of the paradigm approach that includes inputs, processes, outputs, consequences and contextual factors, the performance evaluation model of independent auditors was presented based on supportive and non-supportive feedback and the categories that emerged in its format. Considering the limited scope of previous researches, around this evaluation and especially the lack of comprehensive research in Iran, a model was designed which was multi-faceted and is the result of the viewpoints of different audit managers, a comprehensive and broad view of evaluating the performance of independent auditors based on supportive feedback and It provides non-support that can be used in audit quality improvement programs in Iran. Considering the shortcomings of the current method of evaluating the performance of Iranian audit institutes' personnel, the integration of performance evaluation with supportive and non-supportive approaches in the current method is promising. So that the obtained results of supportive feedback, goal-oriented performance evaluation and professional doubt are effective on self-esteem and self-esteem along with personnel training, culture creation in the audit environment and audit limiting factors on the amount of audit evidence provided by the personnel of audit institutions. The employer is requested to be effective, and this effect has been evaluated positively according to the supportive feedback and the opinion of audit experts. The correct performance evaluation of audit institute personnel by partners, managers and supervisors can be effective in receiving appropriate feedback, and finally, by analyzing the feedback obtained and changing the performance evaluation process, it is possible to improve the quality of the audit. The quality of the audit is determined by the auditor's supply and the employer's demand, which is influenced by the qualifications and motivations of both. The difference in the qualifications and motivations of auditors and business owners leads to the difference in audit quality. Due to the expansion and development of companies and business relations between them, there is a strong need to increase the quality of audits, in recent years, laws and regulations have been established to increase the quality of audits as a mechanism in creating And changing the motivation and competence of auditors and business owners . This evaluation model can solve the problems of initial identification of human resources, maintaining these resources in institutions and improving the quality of auditing in Iran.