Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court)

Developing a Reporting Effectiveness Model for Stakeholders (Case Study in the Superum Audit Court) Abstract: The Court of Auditors' reports are an independent and rational assessment of the environment in the public sector and strive to enhance the value of government agencies through legislation and guidance to improve performance. The purpose of the present study is to conceptualize and extend the factors influencing effective reporting to stakeholders in the public sector. In this study, a qualitative research method based on grounded theory and the effectiveness of reports with a systematic approach in terms of external factors were investigated by MAXQDA12 software. Therefore, by obtaining the opinions of experts in the Court of Accounts as reporters and the Majlis as reporters, the snowball sampling method between 2018 and 2020 has finally come to an end and a model of effectiveness of these reports has been presented. The research results show that in terms of supplier’s quality control system, auditors 'experience, expertise and expertise, in terms of applicants' level of accountability, tenure and stakeholder motivation, and in external factors, non-allocation of credit and agreement swap deadlines and knowledge quality. Can affect the effectiveness of reports.   Key word:  Effectiveness of Audit Reports, Stakeholders Audit Reports, Grounded Theory