Explaining the Effects and Implications of Changes in Audit Reports from the Perspective of Auditors and Users

Articles in Press

Document Type : Research Paper

Authors

1 Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran.

2 Department of Administrative and Economic Sciences, Faculty of Humanities, Gonbad Kavous University, Gonbad Kavous, Iran.

10.22103/jak.2026.25779.4214

Abstract

Objective: The purpose of this study is to explain the effects and consequences of changes in the audit report from the perspectives of auditors and users (investors).
 
Method: This study is applied in terms of purpose. In addition, considering that data were collected in both qualitative and quantitative phases, the research adopts a mixed-methods approach, specifically a sequential exploratory design with a categorization framework. In exploratory mixed-methods designs, the researcher seeks to investigate an uncertain situation. Therefore, the researcher first collected qualitative data (through literature review and semi-structured interviews) regarding the challenges and consequences of changes in the audit report from the perspectives of auditors and users within the auditing profession.
 
Results: The findings obtained from the interviews with participants represent the effort to achieve the primary objective of the study. The standard audit report is prepared with the aim of enhancing the credibility of financial statements, thereby reducing information risk for users and consequently promoting higher levels of investment and efficiency in capital markets.
 
Conclusion: According to the International Auditing and Assurance Standards Board (IAASB) and other standard-setting bodies, the primary objective of disclosing Key Audit Matters is to increase the informational value of the audit report and strengthen public confidence in the audit process.

Keywords

Main Subjects

References

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Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 06 June 2026

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History

  • Receive Date: 18 August 2025
  • Revise Date: 03 January 2026
  • Accept Date: 25 May 2026

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