نشریه دانش حسابرسی
سال بیست و سوم شماره 2 (پیاپی 91، تابستان 1402)

The purpose of this research is to design a paradigmatic model for the development of the internal audit profession based on grounded theory. This research is a qualitative research in the field of inductive paradigm. In the present study, semi-structured interviews were used as a data collection tool and were analyzed using coding. In this research, purposeful sampling has been used to select the sample, and based on the principle of theoretical adequacy, this was achieved by using 15 interviews, and an abstract and more general model was extracted that expressed the main question of the research. Then, the qualitative research model was designed. For validity, internal agreement coefficient and reliability method of agreement between two coders were used. MAXQDA text analysis software was used to analyze the interviews. The results of the qualitative phase are extracted by using open interviews and collecting them from experts, "categories", "causal conditions", "contextual conditions", "intervening conditions", "strategies" and "consequences". Also, in the end, the final indicators were grouped in the two sections of the SWOT matrix and the stable balanced scorecard(SBSC). In general, 135 indicators approved in this research are divided into financial criteria, beneficiary criteria, process and operational criteria, learning and growth criteria, and legal and social criteria based on the sustainable balanced evaluation card. Also, these indicators were divided into threats, opportunities, weaknesses and strengths in the SWOT matrix, which can be used in the development programs of the internal audit profession in Iran.

A considerable part of the change of audit knowledge from purely classical areas, today is focused on the development of auditors' cognitive functions based on the development of the level of cognitive awareness of the professional functions of auditing so that it can lead to the improvement of the quality of auditors' professional life and provide the possibility of improving the quality of auditing functions for the beneficiaries. The purpose of this research is designing a model of auditors' psychological well-being: evaluation of multi-step fuzzy inference. This study is mixed methodology in terms of data collection. Therefore, first, through the analysis of foundation data theory and the use of Glaser's approach, an attempt was made to determine the dimensions of auditors' psychological well-being, and then its reliability was investigated with the aim of determining the limit of theoretical consensus through fuzzy Delphi analysis. In the quantitative part of the research, Todim's fuzzy inference has been used, because the purpose of this part is to explain the identified dimensions to determine the most important dimension of auditors' psychological well-being. In this research, in the qualitative part, 15 people from accounting experts at the university level and in the quantitative part, 50 people from auditors with more than 5 years of experience participated as the statistical population. The results of the research in the qualitative part during 15 interviews out of 38 themes; It has 6 components and 3 categories in the form of a six-dimensional model. The results in the quantitative part of the research, based on the Todim fuzzy inference matrix and determining the final weight of each of the research criteria, indicate the selection of auditors' perception stimulation as the most important dimension of psychological well-being in the auditing profession. The obtained result expresses the fact that the stimulation of professional perception expresses the creation of equal opportunities in career advancement and strengthening the level of giving meaning to the profession; Acceptance of ethical standards and requirements in auditors, which creates positive motivation in them.

The purpose of this research is to investigate the interactive effect of organizational characteristics and management accounting techniques on corporate sustainability. In this research, one-way MANCOVA multivariate covariance analysis was used to test the effect of organizational characteristics on management accounting practice. The ordinary least square (OLS) regression analysis method has been used in order to test the impact of management accounting techniques on corporate sustainability and to evaluate the extent of influence of moderating variables (size, life cycle, specialized skills and ownership structure) on The relationship between management accounting practice and corporate sustainability has been used using the modified regression analysis method. The information needed for the research was collected from the financial managers of different levels of 186 manufacturing companies admitted to the Tehran Stock Exchange through a questionnaire, and SPSS 26 software was used to analyze the data. The findings of the research shows that organizational characteristics such as the size and life of the company, at the 99% confidence level and the skills and structure of the company at the 95% confidence level, have a significant effect on the intensity of using management accounting activities. . However, the life of the company has the greatest effect on management accounting activities. Also, the findings show that the relationship between management accounting performance and corporate sustainability is positive and significant. In addition to these organizational characteristics, size, life and specialized skills moderate the relationship between management accounting activities and corporate sustainability. But the ownership structure has no effect on this relationship.

Internal auditing in order to improve the level of financial transparency of companies is now considered as a structural requirement within companies, in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions in order to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with their corporate citizen responsibility procedures that can increase the sustainability of financial reporting. The purpose of this study is Expanding of Corporate Citizen Theory in Evaluating Internal Audit Functions Green.

This research is methodologically in the category of developmental and combined research. In this study, two Meta-synthesis and Delphi analyzes in the qualitative section were used to identify the green consequences of corporate citizen internal audit and Type-2 Fuzzy Inference Systems (FIS2) to determine the most effective consequences identified at the capital market level.

The results in the qualitative section indicate the existence of 15 confirmed studies and the determination of 8 Consequences Green Internal Audit Corporate Citizen, which were confirmed in two stages of Delphi analysis with the concept of internal audit of the corporate citizen. Based on the results of the quantitative part, Type-2 Fuzzy Inference Systems (FIS2), it was determined that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which has priority over other consequences in terms of fuzzy weight.

In analyzing the result, it should be stated that the role of internal auditors in line with the corporate citizen's theory against the stakeholders is to comply with the requirements and authorities developed by upstream institutions in the capital market and financial reporting standards. To help financial reporting in various fields, especially the environment, to raise the level of environmental norms and green reporting culture in the company. In analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders are to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards, and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment.

The quality of financial reporting is an important component of decision making for the organization's stakeholders. Stakeholders need clear information to make the right decision. Meanwhile, internal control is one of the important components affecting the quality of financial reporting. Also, the good governance can create a suitable context for the development of internal control. The purpose of this study is to investigate the effect of implementing an internal control system on the quality of financial reporting and good governance in public sector organizations. The method of the present study is survey and correlation. The sample includes 66 accountants, financial managers and heads of accounting of public sector organization and the professionalized faculty members in public sector accounting. Data were collected through the distribution of a researcher-made questionnaire and the structural equation modeling method was used to analyze the data. The results showed that the implementation of internal control system has a positive significant effect on the quality of financial reporting in public sector. Also,the implementation of internal control system also has a significant effect on good governance in public sector organizations.

The results of the studies and surveys show that the implementation of the performance audit in the country is not favorable and its goals have not been achieved. The aim of the research is to identify and formulate the best performance audit strategies using Delphi, SWOT and structural-interpretive techniques in order to provide a suitable road map and realize its goals. The research method is a descriptive survey of the applied type and the measurement tool is a paired questionnaire based on the interpretative structural standard. The sample size of the research is 14 experts of the Supreme audit court who were selected by the purposeful sampling method and the time of the research is 2022. The relationships between twenty-six strategic factors for the implementation of performance audit in the Supreme audit court, including seven strengths, six weaknesses, six threats and seven opportunities, were examined and performance audit strategies were presented. The findings of the research show that the Supreme audit court should act based on the orientation based on the extracted strategies, and as a result, aggressive orientation is a suitable approach for the Supreme audit court. Reforming the organizational structure and reward system, protecting audit independence, neutralizing political pressures, amending inefficient and contradictory laws, creating or strengthening the necessary infrastructure, developing performance audit standards, optimal use of scientific and research capacities, protecting auditors' professional competence, neutralizing the effects of sanctions. International is one of the most important performance audit strategies based on structural-interpretive analysis.

Maturity is considered as a part of the experimental and knowledge-increasing processes in any profession, which can create the basis for performing effective tasks for the person in charge of the profession. The purpose of this research is evaluating the metaphors of development of auditor's maturity capacities. The research methodology was developmental and mixed. Because there was no coherent theoretical framework regarding the evaluation of metaphors for the development of maturity capacities in auditors, and this research first determined the dimensions of the research through grand theory. Then, through Delphi analysis, the reliability of the identified dimensions was determined, so that in the quantitative part of the research, through the interpretive ranking process, the most influential dimension of maturity capacity in auditors was prioritized. The target population in the qualitative section was 12 university specialists who were considered experts both scientifically and experimentally. The process of selecting people was a theoretical sampling method based on empirical knowledge in the auditing profession. But the target population in the quantitative part was 22 auditors with more than 5 years of professional experience who were selected based on their work experience and level of technical and specialized knowledge through non-probability sampling. The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 34 conceptual codes, which have embedded the function of maturity capacities in auditors in the form of a 6-dimensional model. Also, the results in the quantitative section showed that the effective percentage of the function of the professional perspective is higher than the rest of the function of metaphors of professional maturity in auditors, which means that the development of professional maturity capacities in auditing is dependent on the perspectives that the auditing profession should create by creating hope for the future in the profession. It should be done so that auditors can act responsibly towards their job duties with a more open view.

This study was conducted with the aim of investigating the effect of internal audit and audit committee performance characteristics on the quality of internal control in companies admitted to the stock exchange. The research method of the current study is quantitative and descriptive-correlation type, and in terms of practical purpose and in terms of data collection method, it was semi-experimental research. In order to analyze the data, the panel data model was used in the period from 2015 to 2021. The results of the research showed that there is a significant relationship between the size of the audit committee and the type of audit firm with the quality of internal control. Also, the number of members of the audit committee has a significant relationship with the quality of internal control, and finally, the type of audit institution modifies the relationship between the activities of the audit committee and the quality of internal control. According to the results, it can be concluded that use of experts in the audit committee leads to the reduction of weaknesses and improvement of quality in the internal control system.

Auditing without independence has no meaning and value, and in fact, independence is the essence and spirit of auditing and directly affects the quality of the audit process and his opinion. The concept of independence in auditing standards is the most important condition of auditing, not having it prevents auditor's opinion on financial statements. The purpose of this research is the pathology of auditor independence and solutions to eliminate it. In the current research, based on interviews with 15 experts in the field of auditing in 1400 and based on the fuzzy Delphi method, the decreasing and increasing factors of the auditor's independence were obtained. The results of the research showed that the importance of the employer, audit fees, provision of non-audit services, auditor's financial dependence on the employer, professional competition among audit firms, auditor's tenure, communication and social ties, employer's relationship with the auditor's employers are factors that reduce the auditor's independence, which in Meanwhile, the auditor's financial dependence on the employer has a negative effect on the auditor's independence more than other factors. Also, auditor selection through smart digital systems, proper rotation of audit institutions, reputation and credibility and audit size, auditor's professional commitment and auditor's rank were identified as ways to increase auditor's independence, and auditor's professional commitment plays a more colorful role than other factors in increasing The auditor has independence.

Today, one of the most important challenges for universities is the teaching of academic disciplines; Including accounting. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. The accounting learning process should be designed to develop students' ability to think critically. Therefore, providing a model for using critical thinking in accounting education in the universities has been considered by researchers. The study was conducted in two qualitative and quantitative steps: In the qualitative step, using the research literature and the opinion of experts, the factors affecting accounting education were identified and categorized with a critical thinking approach. In quantitative step, the obtained model was tested by Structural Equation Modeling. The statistical population of the research in the qualitative part included prominent teachers of accounting and in the quantitative part included teachers and PhD students in accounting. The sample size was 12 in the qualitative part and 286 in the quantitative part. The results of oxtracted model showed that; The dimensions of causal conditions have a significant effect on axial conditions. Phenomenon, context, and intervening conditions have had a significant impact on strategies. Also, strategies have had a significant impact on the consequences. Also, the effective mediation role of axial conditions and strategies was confirmed. Based on the results, all factors in the extracted model have effective cause and effect role. In the end, the main index of Grounded Theory model was favorable fit. The results of this research can be a strategic and practical model for teachers and accounting schools.

The purpose of this study is to present a social marketing model in audit using grounded theory. The statistical population of the study includes audit professionals. The Snowball sampling method was used to select 14 people. Data collection tools are semi-structured interviews with experts, information and data analysis methods, content analysis using three stages of coding and using Maxqda software. In this research, the core phenomenon is social marketing in auditing. In this regard, major and minor categories, causal, intervening, contextual, strategies, and consequences were extracted from research data (interviews). The results indicate that social marketing in audit can lead to business interests as well as the interests of customers and companies, taking into account the interests of society. Audit firms should use social marketing to provide services tailored to the wants and needs of their customers in addition to paying attention to the principle of customer orientation, compliance with regulations and standards, professional ethics and competition. In addition, they should increase customer loyalty and satisfaction, improve performance, gain competitive advantage and improve audit services, and gain a distinct position in the minds of their customers and other competitors in the market.

The purpose  this research is to provide key performance indicators and mathematical model for ranking the performance of executive offices in the settellement report in order to achieve the effectiveness of the goals of the budget laws and the optimal use of the country's financial resources. The statistical population includes deputy ministers, auditors and general managers of executive offices, auditors ,which is selected as a sample of 384 people based on Cochran's formula. the key performance indicators (KPI) are identified based on fuzzy Delphi,and with the hierarchical analysis methodFuzzy (FAHP)  and finally the importance and effectiveness of each index has been determined using the partial least squares (PLS) method. Based on the results of the research, the variables influencing the effectiveness of the goals of the budget laws are: 1-Evaluation of effective management Financial resources,  2-Evaluation of the performance of the implementation of the rulings and tasks of the executive bodies in the budget law. 3-Evaluation and ranking, determination of legal requirements , and 4 -Evaluating the financial and budgetary performance of  managers.

Considering that the advancements of computer audit techniques, especially digital audit, are a great guide for auditors, auditors also need a new audit approach to collect digital evidence. This approach should show important and sensitive information, the most important factor in digital audit is the identification and evaluation of digital currencies. Recently, digital currencies have been very popular among people and companies as a place for investment. As one of the most important digital currencies in recent years, Bitcoin has attracted the attention of many people and companies as a source of investment and profit. In order to identify the factors affecting the price prediction of digital currencies, today, while using statistical techniques, they survey experts. In this research, while identifying effective criteria, fuzzy network analysis has been used to calculate the weights of criteria and options. This research is in terms of practical results and in terms of descriptive-explanatory purpose. The statistical population of the research includes people and experts active in the field of digital currencies, who were selected by random sampling and full enumeration, and the sample size is 306 and 30 people, respectively. The data collection tools are questionnaires and interviews, which have appropriate validity and reliability. Data analysis is based on multi-criteria decision-making model, and Expert Choice and SPSS software were used for calculations. Based on the calculations, the weight of the effective criteria was calculated and based on that, among the digital currencies, Ethereum is recognized as the best option in the field of buying digital currencies used in the digital audit of the country's executive bodies.

The purpose of this research is to "analyze the pattern of evaluation of the policies of the National Court of Accounts based on the dimensions of financial transparency". In this regard, while reviewing the concepts of the policies of the Court of Accounts and financial transparency, using the fuzzy DEMATEL model method, the evaluation model of public policies based on the dimensions of financial transparency was analyzed. The studied community includes general managers, deputy general managers, supervisors and heads of departments and employees of the Audit Bureau of Tehran province and the central headquarters of the Audit Bureau of the country. A statistical sample of 30 people was determined for DEMATEL analysis. A questionnaire was used to collect data, and the validity of the content was checked and confirmed by experts. In order to analyze the data, Dimtel was used to verify the components and analyze the pattern. The results showed that managerial factors, expertise and skill, laws and regulations affect the reform strategies. Also, in this way, it causes organizational and public consequences. Also, the results showed that administrative health and organizational environment, along with organizational resources and government budget, affect organizational and public outcomes through corrective strategies. Among all the examined criteria, the criterion of managerial factors has the most effectiveness among other criteria and the criterion of administrative health has the most effectiveness.

The necessity of operationalizing democracy in the society is to answer to different sections of the society. One of the important and basic tools of answering to economic activists is audit. In the supervisory part of any auditing system, it plays a fundamental role. According to the scope of auditors' activities and its necessity, it is necessary to provide a pricing model for auditing services.In this regard, the main goal of the current research is to provide a pricing model for independent audit crediting services. In this research, the factors affecting the pricing of audit services from the perspective of the stakeholders and partners of audit institutions in Iran have been investigated. In this research, the qualitative method and Quantitative approach based on contextual theorizing has been used and the opinions of 12 experts, including managers and partners of the auditing organization, have been collected through interviews, and during three stages of content analysis using MAXQDA software. The analysis has been done. According to the obtained results, the factors affecting the price of audit services include 9 categories, which include company ownership structure, internal factors, external factors, corporate governance, audit institute factors, competitive audit market, characteristics managers and owners, financial and accounting factors and auditing features. And based on the interpretative structural model, the sixth level element of the company's ownership structure has the most influence. And in the same way, the amount of influence on the next levels is reduced, and the variables of the same level, that is, they interact with each other.

The main goal of the current research is to identify the main players of the public sector in terms of the cost price, focusing on the Supreme Audit Court and functions of the cost price for each actor, and finally to provide a model to monitor the cost price in the public sector. On the one hand, this issue will create more transparency and provide a suitable platform for accountability for all public sector institutions, and on the other hand, due to the explanation and separation of the roles of each actor, it will lead to financial discipline. Data collection and analysis were done in two qualitative parts: Focus Group and Meta-Synthesis. The results of the focus group showed that the key players in the field of cost are: the executive branch, the State Court of Audit and the beneficiaries. In order to identify the cost functions for each of the aforementioned characters, a meta-composite qualitative method was used. The results of this method showed; (1) There are five main functions for the Court of Accounts regarding the cost price, which are: performance audit, ensuring the fairness of the cost price, how to fulfill the responsibility of accountability, evaluating the performance of costing systems and consulting services, (2) seven The main functions for the executive bodies can be considered as: reporting mechanisms, correct pricing of services and products, improving the performance of the device, costing systems, achieving the goals and tasks intended by the legislator, developing feasible plans and determining tariffs. and taxes and (3) there are six main functions for stakeholders regarding cost, which are: amendment of laws and regulations, pricing of products and services, budgeting, imposition of tariffs and taxes, performance evaluation and protection of industries. Finally, and based on the summation of the experts' opinions, the final model was designed in two related parts called the persons pyramid and the total price pyramid.