Document Type : Research Paper
Authors
1
PHD student, Department of Accounting, Alborz Branch, Islamic Azad University, Alborz, Iran
2
Department of Accounting, Karaj Branch, Islamic Azad University, Alborz, Iran.
3
Assistant Professor, Department of Accounting, Alborz Branch, Islamic Azad University, Alborz, Iran
10.22103/jak.2024.22791.4007
Abstract
Objective: The increase in supervision over the auditing profession is defined today in the form of self-regulation mechanisms in order to expand the level of legitimacy of the auditing profession through effective control processes on the professional behavior of auditors. This study seeks to categorize self-regulatory frameworks for the development of functional measures in the auditing profession.But the problem is that despite paying attention to the phenomenon of self-regulation in the audit profession, there are practically no specific mechanisms to implement it as a specific supervisory function. Because self-regulation is not necessarily based on the aspect of institutional supervision that can guide audit behaviors, but rather relies on the development of auditors' social behavior functions, which, along with professional and specialized responsibilities, gives meaning to the quality of the audit report. Therefore, the link between the supervisions within the individual with the levels of institutional supervisions, as an effective mechanism on the sustainable development of self-management in the auditing profession, to contribute to the greater integration of individual functions. Because due to an inefficient extent, institutional self-management currently in the upstream systems in Iran's audit profession, this phenomenon, which is mostly defined for stakeholder decisions, faces a serious challenge of lack of effectiveness.
Methods: This study is based on the nature of the methodology, first in the qualitative part, statements resulting from the interview stage are identified in the form of conceptual codes, so that through semantic integration with similar researches,
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