حمیده اثنی عشری

Complexity in financial reporting can hinder effective communication through financial reports between the company and its shareholders. The audit committee, as one of the most important components of corporate governance, and at the head of it, the chairman of the committee, has an effective role in monitoring the process of preparation and Understandable presentation of financial reports. Based on this, the purpose of this research is to investigate the impact of the characteristics of the audit committee chair on financial reporting complexity. In this regard, the information of 60 companies listed in the Tehran Stock Exchange during the period of 1392 to 1401 was tested using the Robust Least Squares(RLS) method. In order to measure the complexity of financial reporting, the number of pages of the activity report of the board of directors has been used as a measure of complexity(longer reports; more complexity). The findings of the research showed that the higher the accounting expertise, independence and experience of the audit committee chair, the less the complexity of financial reports.

The purpose of the study is to examine the impact of corporate governance in audit firms on audit quality. The study population consisted of clients and audit firms that are the member of the Iranian Association of Certified Public Accountants, from which 117 clients and 42 audit firms that met the selection criteria were selected. In order to measure the audit quality using discretionary accruals and measure the corporate governance structure of audit firms, nineteen indicators were used in three sections including observance of partners' rights (two indicators), board structure (two indicators) and quality of disclosure (fifteen indicators). Data were collected by reviewing the internal status of audit firms and using a checklist tool. The results showed that the governance structure of audit firms is significantly related to the level of audit quality, so that firms with effective board structure, partners' rights compliance, and high disclosure quality, provide a higher audit quality to clients. The results show that the improvement of corporate governance structure of audit firms leads to enhance audit quality, and audit firms with appropriate corporate governance structure seek to upgrade and higher quality control score. The relationship between audit firm size and auditor age with audit quality was not found. This research provides valuable insights into the development of theoretical foundations of corporate governance in audit firms. This can help the audit profession and standards setters to make rules and regulations more practical.

According to the International Standards on Auditing (ISA), financial transaction complexity, an inherent fraud risk factor, stands among the criteria for selecting accounting journal entries to test, and implement analytical procedures for anomaly detection to assess fraud risk. However, the extant academic and professional literature lacks a structural definition of accounting journal entry complexity. This study aims to fill this gap by (1) proposing a novel quantitative measure of journal entry complexity and (2) applying it to anomaly detection techniques to identify and assess the risks of material misstatement.

Given the purpose of this study, the Design Science (DS) methodology (Hevner et al., 2004) was adopted. The DS includes two phases: artifact design and evaluation. In the design phase, a content analysis of ISA and a literature review of complexity and diversity were conducted to establish the basis for defining journal entry complexity. Subsequently, the proposed measure was adapted from diversity indices used in the biological sciences to meet the specific requirements of the research problem. This adjustment incorporated innovations from both exaptations and improvements in the contributions of DS. In the evaluation phase, descriptive and observational approaches were employed to assess and verify the novelty and utility of the proposed artifact.

In the absence of an explicit definition of transaction complexity in auditing standards and guidelines, the content analysis of ISA led to the extraction of five conceptual dimensions of complexity: (1) the number and relationships of components, (2) the nature and form of transactions, (3) measurement and processing of information, (4) quantity and quality of knowledge, and (5) the degree of change and uncertainty regarding the subject matter. Based on the first dimension of this conceptualization and its adaptation to the theoretical foundations of diversity in biological sciences, the journal entry complexity measure was defined from a structural and data-driven perspective, as a function of the number and diversity of accounts involved. Next, by adapting the biodiversity index (Clarke & Warwick, 1998) and adopting the taxonomic distance measure based on the path length to determine account distances, a quantitative measure of journal entry complexity, as a design science artifact of the model type, was provided. The measure was then applied to detect global and contextual anomalies in journal entries. The implementation and evaluation phases continued through a case study using the Python programming language for analyzing journal entry complexity to identify global and size and pattern-based contextual anomalies in 2,895 journal entries of a manufacturing company. The results and insights obtained from applying the measure were then discussed and evaluated.

Adopting an interdisciplinary approach, this study applies theoretical foundations and biodiversity measurement methods from biological sciences to create a systematic and flexible mechanism for measuring the complexity of journal entries and identifying anomalies. It seeks to improve the identification and assessment of material misstatement risks in audit analytical procedures. Moreover, using this measure helps in planning and optimizing audit resource allocation by accounting for the complexity level of audit engagements. It also improves audit sampling and prioritizes auditing journal entries based on their complexity, as an inherent risk factor.

Complexity in financial reporting can hinder effective communication through financial reports between the company and its shareholders. The audit committee, as one of the most important components of corporate governance, plays a significant role in monitoring the process of preparing and understandable presentation of financial reporting. Based on this, the purpose of this study is to investigate the effectiveness of the audit committee on the complexity of financial reporting. In this regard, the information of 60 companies listed in the Tehran Stock Exchange during the period of 1392 to 1401 was tested using the Robust Least Squares (RLS) method. In order to measure the complexity of financial reporting, the number of pages of the activity report of the board of directors has been used as a measure of complexity(longer reports; more complexity). The findings of the Study showed that as the effectiveness of the audit committee includes; the size, accounting expertise, independence and experience of members increases, the complexity of financial reports decreases.

The purpose of this study is to examine the association between auditors' reckless behavior and three team equality dimensions: deindividuation, social identity, and gender equality. The quality of services provided by auditors largely depends on the behavior of auditors while performing their duties. Accordingly, the conditions of ineffective audit behavior do not happen by themselves but are at least influenced by the conditions of an audit group in the work environment. Auditors must comply with the minimum standards and resort to the professional implementation of ethics to maintain the quality of the audit.

A questionnaire was used to collect research data. The research community includes auditors in institutions. Questionnaires were collected from among 102 audit groups including 365 auditors working in Iranian audit institutions in 2023. The research hypotheses were tested using the structural equation modeling (SEM).

The findings of the research indicate that de-individualization and gender inequality in an audit group are associated with an increase in the occurrence of auditors' reckless behaviors. Meanwhile, the reckless behavior of auditors is reduced by strengthening the social identity of the audit group. Also, the social identity of the audit group moderates the relationship between depersonalization and auditors' daring behavior.

According to the findings of this research, it is hoped that the auditing organization, the community of certified accountants, and auditing institutions, to increase the quality of auditing, by formulating a suitable strategy and carrying out the necessary planning, to increase the level of awareness about the importance of the audit group, its structure and size.

Contribution: 

This research can provide a new study platform regarding the suitable working environment for auditors in auditing institutions. In the sense that it draws the attention of audit institutions to establish a similar environment among employees.

Design Science Research Methodology (DSRM) is a solution-oriented ‎approach for conducting research that transcends mere understanding ‎of existing situations, aiming to generate innovative and novel artifacts ‎to realize desired outcomes. Despite its widespread use in other ‎technical and managerial domains, and more than two decades since ‎the first exploration of DSRM in accounting literature, its true ‎potential went largely unrecognized until the past five years, when it ‎gained unprecedented recognition from accounting researchers.‎In this pioneering research, we analyze trends, identify influential ‎figures, and map the intellectual and conceptual landscape of ‎accounting research related to DSRM. Utilizing co-word analysis, co-‎authorship techniques, as well as scientific mapping and word cloud ‎visualization, we scrutinize 51 articles from journals indexed in the ‎most recent Australian Business Deans Council (ABDC) list from ‎‎2023.‎Our findings reveal that more than half of the research output is ‎concentrated in the four-year period spanning from 2020 to 2023, ‎signaling a growing interest among accounting researchers in this ‎methodology. The dominant subject areas in design science articles are ‎audit and control, coupled with the integration of emerging ‎technologies and data analytics techniques. ‎

The purpose of this study is to examine the relationship between the importance of business groups and audit quality with regard to auditor’s characteristics.

The research hypotheses were tested by estimated generalized least squares (EGLS) method.</em> 27 business groups listed on Tehran Stock Exchange (TSE) in the period of 2012 to 2018 were selected as the sample of the research.

The importance of the business group for auditors is positively and significantly related to audit quality of the parent company. In addition, the auditor's reputation weakens the positive relationship between the importance of </em>business groups and audit quality.  Furthermore, while auditor's experience affects this relationship positively, the auditor's specialization in the industry does not show any effect.

Increasing the financial dependency of independent auditors to business groups improves the audit quality.  This improvement is affected by the auditor's reputation and experience.

Contribution:

 In this research, the concept of auditor’s benefits in business groups and audit quality is put under scrutiny for the first time in Iran. Since auditors can investigate some subsidiaries beside the parent, their independence and understanding’s scope are impacted simultaneously. Auditor’s independence and factors affect it is one of important subject in auditing field. In this research, the auditor’s benefits in business groups as an interested factor is examined.

This study delves into auditors' perspectives regarding the catalysts and barriers that impact audit firms' responsiveness to users' needs for audited financial statements. The research adopts a thematic analysis approach, with the participants being partners from audit firms selected through snowball sampling. Data collection was carried out via semi-structured interviews and continued until reaching theoretical saturation. The point of theoretical saturation was reached after conducting 17 interviews. The findings of this study highlight nine factors that foster accountability within audit firms: active engagement of professional associations, the societal position of auditors, mimetic isomorphism, signaling mechanisms, a culture of embracing risk, stakeholder demand for accountability, a suitable legal foundation, structural factors, and proactive audit committee. Conversely, the study discovers six challenges that hinder the establishment of transparency and accountability in audit firms: legal claims, expanding expectations of stakeholders, insufficient financial resources, information leakage, audit quality, and differing perspectives from supervisory bodies. This research offers valuable insights contributing to the theoretical underpinning of accountability for stakeholders within audit firms. This can potentially assist the audit profession and standards-setting bodies in enhancing the legal framework to fortify oversight mechanisms.

The purpose of the present study is to review non-compliance of taxpayers in occupations within the framework of a behavioral theory. The present study is practical and it has a descriptive-survey approach. Cluster sampling method was used and the research data were collected through 338 structured and researcher-made questionnaires with 5-point Likert scale from 4 groups of occupations (currency exchangers, real estate agents, lawyers, and official court experts). The collected data were analyzed using SPSS (version 25), Smart P.L.S. (version 2), and structural equations modeling method. The results indicate that within the framework of planned behavior theory, attitude variables, information asymmetry, risk taking, and tax compliance cost have a significantly direct relationship with tax non-compliance intention. However, no significant relation was observed in the effect of attitude variables, tax knowledge, tax system, and tax officials. A significantly indirect relation was observed between the impact of norms on the intention of tax non-compliance and individual norms. Finally, it was observed that recognized behavioral control has a significant effect on the intention and behavior of income tax non-compliance in occupations. It is noticeable that tax organizations do not have sufficient focus on behavioral factors and since the theory of planned behavior is a suitable approach to explain and predict the intention and behavior of taxpayers, this gap can be investigated using this theory and other similar ones to present appropriate solutions.

 A culture that prioritizes results is essential for companies to improve their performance. This culture can be combined with strategic management accounting techniques to create optimal conditions for better performance. This research explores the impact of a result-oriented culture on applying strategic management accounting techniques. The study is applied and has used the descriptive analysis method through the survival approach, with data collected through questionnaires from 212 managers working in the management accounting departments of companies listed on the Tehran Stock Exchange in 2021. The hypotheses were tested using structural equation modelling based on partial least squares. The results indicate that a result-oriented culture significantly and positively impacts the application of strategic management accounting techniques. Given the expansion of economic activities and the increasing progress of capital markets, including the Tehran Stock Exchange, the role of organizational culture and awareness of the consequences of applying strategic management accounting techniques are crucial for making strategic decisions, as explored in this research.

The purpose of this study is to review the researches on the educational gap and examine its relationship on audit quality, Considering that the existence of a high quality audit has always been one of the concerns of supervisory and standard setters.

This research is of a quantitative type and is included in the category of descriptive studies. A questionnaire is used to collect research data. The population of this research was auditors working in audit institutes and university professors, and 365 subjects were randomly selected based on the size of the population. The data collection tool was a questionnaire and the questions were measured using a five-point Likert scale. Research hypotheses were tested with Umann-Whitney test for two independent groups and one-sample t-test for two types of responses of one sample group and analysis of variance.

The research indicated that there is a gap of expectations, performance, limitation, and expectations-action in accounting education, and the gap of expectations-performance has a significant relationship with audit quality.

The results of this study can help accounting educators in the direction of training graduates with the necessary accounting skills, so that they can overcome the pressures from public and private organizations due to the lack of competent human resources. It is necessary to reduce and provides the necessary information for the policy of recruitment, training and compensation of employees of auditing institutions.

Contribution:

The results of the current research, in addition to covering the gap in existing research in this field, provide guidance for universities in relation to creating the necessary competencies of students for their preparation in the auditing profession and as a result, maintaining and improving the quality of auditing.

The adoption of strategic management accounting (SMA) techniques is crucial for effective organizational management. However, the motivation for managers to utilize SMA techniques can be enhanced by creating an innovative culture within the organization. Therefore, this study aims to investigate the influence of an innovative culture on the application of SMA techniques in organizations.

This is an applied and descriptive study.  It employed a questionnaire to collect research data consisting of both general and specialized questions. The general questions comprised six items about the participants' gender, organizational position, education level, age group, work history, and study level, which were all related to the field of strategic management accounting techniques. The second part of the questionnaire contained specialized questions, consisting of five items related to the innovative culture construct, which were based on the theoretical foundations adopted by the researchers. The reliability of the questionnaire was tested using Cronbach's alpha, combined reliability, and the amount of extracted variance. Its validity was tested by comparing the mean square root of the extracted variance of each variable with its correlation with other variables. The results were obtained by analyzing the responses of 212 accounting managers of companies listed on the Tehran Stock Exchange in 2021. Structural equation modeling using partial least squares was used to analyze the data.

The results of the hypothesis test indicated a significant relationship between innovation culture and the application of strategic management accounting techniques. Additionally, this relationship was influenced by various factors such as gender group, educational group, study level groups, organizational position, and age group.

Choosing the right strategy for an organization is a complex and risky task as each strategy creates a distinctive competitive environment. It requires the alignment of organizational strengths and weaknesses with external opportunities and threats. Identifying the most critical and viable strategies that are worthy of resource allocation is crucial for organizations. To achieve their strategic objectives and maintain success, companies must use strategic management accounting techniques. These techniques provide valuable insights and information that enable organizations to make informed decisions, allocate resources effectively, and implement their strategies efficiently. The results of this study demonstrated that innovative culture plays a crucial role in increasing the use of strategic management accounting techniques. As companies adopt new technologies, applying these techniques gives managers advanced tools to make informed decisions. Managers are now more aware of the importance of understanding their organization's culture to gain a competitive advantage over other firms. An innovative culture fosters continuous development, promotes the production of new ideas, and encourages their implementation throughout the organization. The findings of this research can provide valuable insights to managers on acquiring the necessary skills for the survival and growth of their companies.

Due to the scientific status and the practical consquences of fraud and anomaly detection research, the aim of this study is to uncover the intellectual and conceptual structure of this research field in audit literature. 430 documents( include article, Conference paper, Review, Book chapter, Book, Review, Note, Letter) related to the period between 1979 and 2022 from the Scopus database were analyzed using two bibliometric analysis methods co-word analysis and social network analysis to discover the intellectual and conceptual structure of the field. The findings of the research show that the main and most dominant topics include "fraud and anomalies", "audit and forensic accounting", "data mining, machine learning and data analytics", "risk assessment" and "internal controls and corporate governance". Also, the article "An empirical analysis of the relation between the board of director composition and financial statement fraud" by Beasley (1996) with 1977 citations, the most cited scientific document, and Peter Gottschalk with 6 articles, the United States with 150 documents, "Managerial Auditing" journal with the publication of 22 articles, and "Universiti Teknologi Mara" from Malaysia, with the publication of 13 documents, were recognized as the most prolific actors in this research field. The important finding of this study is to reveal the remarkable transition to technogical aspects in the field of fraud and anomaly detection, which has attracted the attention of researchers in recent years by using emerging technologies such as artificial intelligence and advanced data analytics methods. The findings of the present research, which illustrates the intellectual structure surrounding fraud and anomaly detection research, reveal the orientations of this field. This study can serve as the basis for developing research policies by scientific institutions to help optimize research activities in the field and enable them to play an effective and efficient role in combating fraud.

Companies can raise capital in order to provide the liquidity needed to develop activities and projects, and to do so, they are required to approve a capital raising prospectus. Investors consider stock returns to decide whether to participate in a corporate capital raising plan. There are several factors that affect stock returns, the study of which can be effective in predicting stock returns. Therefore, this research studied the response of investors to management forecasts of changes in non-current operating assets (CNCOA) resulting from capital raising. The population constitutes of the companies listed on Tehran Stock Exchange (TSE) or Iran Farabourse co; the sample was chosen using some criteria (702 firm-year). The hypotheses were examined by generalized least squares (GLS). The results show that management forecasts of changes in non-current operating assets in the capital raising prospectus have a significant inverse relationship with abnormal future stock return. Furthermore, all components of CNCOA have information content for the market followed by underreact ion.

This research was conducted with aim of investigating social responsibility reporting of pharmaceutical companies in the face of the Coronavirus. For this purpose pharmaceutical companies reports in this field was investigated from February 2020 to September 2021 by using content analysis method. Research statistical socity included 38 pharmaceutical companies that listed in Tehran stock exchange (TSE) wich of them 29 companies was selected by using systematic elimination method as final sampel. Research result indicated that pharmaceutical companies were focus on reporting of social responsibility actions in the face of the Coronavirus in related to employees dimension. In addition, most of reports were conducted on retrospective, qualitative and textual based. Result of hypotheses test showed that there is not statistically significant difference between disclosure of different dimension (society, employees and economical) of pharmaceutical companies social responsibility actions in the face of the Coronavirus. But, there are statistically significant differences in disclosure of those information from viewpoint of different time horizons, different measurement criteria, different ways and places of disclosure. The results of this study can help regulators to identifying the strengths and weaknesses of social responsibility reporting of pharmaceutical companies in the face of the Coronavirus.

 The financial statements of a company show its financial position, which can have an impact on the investor's behavior. The information contained in the financial statements of a company can play a useful role by enabling users to compare the company with those in the same industry or the history of that company. Comparability is one of the most important qualitative characteristics of financial reporting and is defined as stickness of the earnings of two companies. It helps users to evaluate the performance of the company by facilitating the extent to which the understanding is gained. Companies listed in the same industry have the same nature of the activity and are being derived from the same economic circumstances, and due to having a similar earning structure, it is expected to go through higher comparability. Comparability through enhancing the quality of accounting information helps users to produce more effective and accurate forecasts. The concept of comparability stems from consistency affected by both accounting standards and judgment. Thus, the existence of accounting standards solely does not lead to comparability. These standards should be not only applied uniformly by accountants but also interpreted the same by auditors. Auditor's judgments can affect earnings comparability which is influenced by their characteristics including work style, expertise, and knowledge.  While current studies focus more on the role of accounting standards and turn a blind eye to the effect of auditors on information comparability, this study attempted to shed light on this issue. From this point of view, the behavior of auditors is influenced by the strategy of the audit firms and their characteristics. In this regard, comparability is a joint product of Auditor's characteristics and audit firm's reputations. The relationship between auditor's characteristics and earnings comparability was examined in this paper. It is the first time that this concept is taking into account in Iran. The result will contribute to the regulators in the auditing profession by analyzing the importance of the individual effects of auditors on audit quality and putting the side effects of the trembled relationship of auditors with their audit firm under scrutiny.

This research is considered as applied research and its method is descriptive-correlation. The population is companies listed on Tehran stock exchange (TSE) and Iran farabourse. The sample is selected based on some criteria between 2014 and 2019 (including 768 year-company). Data were analyzed using the estimated generalized least squares (EGLS) and the generalized least squares (GLS) methods which helpsto overcome on issues regarding autocorrelation or heteroscedasticity. 

The results showed that the auditor's style has significant positive relationship with earnings comparability. Moreover, increasing the teamwork experience enhances earnings comparability; However, the size of audit firm does not have a significant effect on earnings comparability. 

The work ties between auditors can provide the same work style improving the earnings comparability through the standardization of interpretation and application of accounting and auditing standards. The work style is the feature of an auditor which should be considered in the comparability assessment. Moreover, the more the teamwork experience is the higher similarity in the work style obtained through social learning and sharing knowledge and experience which results in earnings comparability. As a result, other characteristics such as expertise and knowledge can be effective in the comparability context. Investors can pay attention to the number of years auditors have been working in the same industry as colleagues when they evaluate the quality of the information. Furthermore, disclosure of the information regarding expertise and education of auditors signing the audit report provides more accuracy for investors in the determination of information reliability. Audit quality is a matter of both auditor's related and audit firm's related characteristics. In this regard, auditors have an impact on audit quality by switching their audit firms which is a prevalent issue in the audit market in Iran and should be addressed by regulators.

The aim of this study is to design a model of factors affecting on usage of computer-assisted audit techniques based on the unified theory of acceptance and use of technology with considering auditor’s characteristics. This research is descriptive-survey in terms of data collection with an applied purpose. Statistical population includes auditors employed in audit firms that 311 auditors are selected by Cochran method through judgmental and convenience sampling methods. Data are collected using a standard questionnaire and hypotheses are examined by structural equation modeling. The result shows auditor’s expectation of performance of CAATs, their expectation of the effort needed for CAATs, auditor’s understanding of the social consequences of CAATs and their understanding of facilitating conditions impact the use of CAATs. Furthermore, performance expectation and the understanding of the social young and aged auditors, causing appearance of dissimilar behavior in applying CAATs. Nevertheless, this is not the same for gender variable.

Audit quality is a complex concept whose assessment depends on many latent factors. By providing information about them to stakeholders, the public accountability of audit firms contributes to assessing the quality of auditing and determining the extent to which they rely on audit reports. In this regard, this study examined the research in audit firm’s accountability to extract factors associating firm's accountability, the importance of which was determined by audit partners as experts.

This research applied a mixed (a combination of qualitative and quantitative data) method with exploratory objective. In this study, 99 papers were analyzed, and 23 experts who selected through the snowball method, ranked the extracted factors. According to the participants’ opinion, the factors were prioritized using the quantitative Entropy-Shannon method.

Factors connecting to audit firm's accountability divided into three categories including motivating factors (nine categories), disincentive factors (three categories) and accountability dimensions (eight categories).

The results show that the legal requirements for accountability, active professional associations, stakeholders demand for accountability, active audit committee, social importance of auditor's activities, partners ‘personal tendency for disclosure, information content of auditor's report, signal to stakeholders and professional ethics play role in audit firms’ accountability context. On the contrary, raising stakeholders’ expectations and disclosure costs are obstacles for audit firms to be accountable. Furthermore, information of the quality control system, the auditing technology, the ownership, the legal and governmental structure, the independence policies, the financial position and performance, professional training and international cooperation are important for the stakeholders of audit firm's accountability.

The main purpose of this study is to investigate the relationship between professional skepticism and client-specific experience in the auditor's judgment. This study examines the auditor's judgment in several stages of the decision-making process to determine the relationship between each stage. If different levels of auditor professional skepticism (more or less professional skepticism) and client-specific experience (positive, negative, and no experience) affect audit judgments. Prior experience of the client could be due to a positive experience related to the positive characteristics of the client; also it could be a negative experience of the client so that the auditor has a negative view of the client. If the auditor has a negative experience with the client, they may consider the client to be unreliable and this experience may be effective in the auditor's judgment. 

The present study tries to evaluate the effect of independent variables (professional skepticism and client-specific experience) on the dependent variable (auditor judgment) using the experimental method of 2×3.The population of the study is people working in auditing firms including Assistant Auditor, Auditor, senior auditors, and Supervisor so the data sample of this paper is 155 auditors who were selected by random sampling method.In this study, an experimental method was applied to measure the professional skepticism, previous client-specific experience, and the extent of their professional judgment. The research method consists of three parts. The first part is the Hurt model (2010) to measure professional skepticism (including 30 questions). After that, individuals are classified into two categories with high professional skepticism and low professional skepticism. The second part is related to the previous client specific, which provides information about the hypothetical client. Here, the sample auditor is divided into three groups, then the first group is given a positive experience, the second group is given a negative experience about the client and the third group as a control group is provided with no information about the client. In this section, people are manipulated based on the positive and negative experiences of the client to evaluate the auditor's judgment.

In the same situation, People make different judgments and decisions based on their level of professional skepticism. The previous client-specific experience as another variable could affect the level of the auditor's skepticism, judgments, and decisions. In the present study, three indicators of positive experience, negative experience, and control group are used to measure the cognition of the client, and the variable of fraud/error expectations is applied to measure the auditor's judgment. The results of this study showed that the auditor's decisions and judgments are affected by both the level of skepticism of his profession and the previous client experience. According to the first hypothesis, auditors who have a negative experience with the client are more likely to identify the error as fraud. Compared to auditors with a positive experience of the client.More specifically, a negative experience of the client causes the auditor to find the trustee less trustworthy, which is effective in determining the expectation of fraud/error and ultimately causes the auditor to be more likely to have made the error probably due to fraud rather than an error.The second hypothesis did not confirm that the level of proffesional skepticism of the affects the auditor's judgment and decisions. This finding approves states that the auditor should neither accept the management's claims nor be distrustful of the management's claims and consider the management to be inaccurate.The third hypothesis also states that the difference in auditor's judgment affected by previous experiences was significant for auditors with a low level of professional skepticism (low skepticism). In other words, the previous experience of a client has a greater impact on optimistic people (low-level skepticism versus high-level skepticism). When a person is less skeptical, he is expected to trust people more, so these people are more likely to trust the client's statements when they have a positive experience with the client. 

 The results of this study showed that the decisions and judgments of the auditor are affected by both the level of skepticism and the client-specific experience. Auditors with low levels of trait skepticism have more trust in the public. Enhancing professional skepticism can be a way to prevent behavioral biases.Therefore, one method of prevent these behavioral biases is to educate and improve the experience of auditors to increase the level of professional skepticism. if auditors are trained, they can be aware of judgment processes and behavioral biases, which can help enhance their level of professional skepticism. The auditor should be aware that despite the confidence in their judgment, there are specific aspects, errors, and biases that can affect the auditor's performance. The findings stated that what the auditor needs to be trained in, is that they need to learn from their previous mistakes and understand why these errors occurred. Because they may understand their role in bias and its impact on the audit process and avoid future mistakes.

Professional turnover is a primary concern for the audit profession, as reported by many recent professional reports. Also, based on the received information from Securities & Exchange Organization (SEO) by March 2019, average retention period for auditors who worked in its trusted firms was 574 days which is too low in comparison with global statistics. In this paper, we used multi grounded theory (MGT) to configure a comprehensive model for explaining the influencing factors on professional turnover intention among Iranian auditors. Analysis of the data from the systematic review of related studies which were available on Journal’s online database and interviews with 18 experts who were selected through a combination of purposive and snowball sampling methods led to development a model in four groups; conditions (individual factors, Occupational factors, Intra-organizational link, Characteristics of Audit Institutions, Organizational climate, Occupational / Organizational attitude, Audit fee and Progress in career path), Context (factors in Macro level and at Profession level), Actions/interactions and Consequences.

The purpose of this study is to investigate the ability of internal auditors in motivating, educating and presentation on the acceptance of their recommendations by the internal audit managers, audit committee members and board members.

The present research in terms of purpose is in the category of applied research, In terms of method and nature, it is of descriptive- survey type. The statistical community includes internal auditors, internal audit managers and audit committee members. The research has happened in the first quarter of year 1400. The statistical community is unlimited and Population size of statistical samples happens to be 384 with Cochran formula and samples have chosen accidentally. For testing our hypotheses we used Structural equation modeling.

Path analysis shows using motivation and education skills have positivite and meaningful relationship with accepting internal audits recommendations by management.

The result of this study shows that using persuasive skills can improve possibility of accepting internal audit recommendations. The results also shows that Gender, Experience and Organizational position are related with implementing internal audits recommendations.

The value of the company is the result of various management actions and decisions. At the same time, it is an indicator of how the market perceives the company that is derived from the extent and manner of disclosing information. This study seeks to provide a non-linear model of the relationship between voluntary disclosure and firm value in the presence of factors that are expected to have a similar capability to reduce information asymmetry or to influence the value relevance of voluntary disclosure. Accounting conservatism, product market competition, cash holding levels, corporate governance and macroeconomic instability were considered according to the theoretical and empirical literatures and using the panel smooth transition regression model (PSTR), the existence of a nonlinear relationship in the presence of each of these variables was investigated. The results of analysis of 124 companies listed in Tehran Stock Exchange during 2013 to 2016 showed that accounting conservatism, cash holding level and macroeconomic instability variables are able to establish a nonlinear relationship between voluntary disclosure and firm value but the presence of cash holding level variable has more power in explaining the optimal relationship. Also, the effect of voluntary disclosure of information at low cash levels is negative, but for values greater than 0.152, this effect is reversed and has a positive effect on firm value.

The purpose of the study is to examine the impact of human resource situation in audit firms on audit quality. The study population consisted of active personnel in audit firms, the statistical sample of the research was selected in terms of some criteria and the convenience sampling method (number of 384 people). The evaluating of human capital, Four indicators explore consists of technical and ethical characteristics, Hiring and application, training, promotion and remuneration. Data were collected using a questionnaire. To test the hypotheses, the multiple regression was used. The audit quality was measures by the nine different scales. The results showed that the training, promotion and remuneration of audit firms is significantly related to the level of audit quality, so that firms with appropriate staff leverage, provide a higher audit quality to clients. The results show that the training, promotion and remuneration are significantly different between the high-quality and low-quality audit firms, so that firms with appropriate staff leverage, provide a higher audit quality to clients. the relationship between higher age, technical and ethical characteristics, hiring and application procedure audit firm and audit quality was not found. This research provides valuable insights into the development of theoretical foundations of human capital in audit firms. This can help the audit profession and standards setters to make rules and regulations more practical.

The risk of stock price Crash is one of the topics of interest in capital market research. Since the main mission of capital market regulators is to protect the rights of investors, it has always been important to consider the factors that affect Crash risk. The quality of financial reporting and earnings management patterns are the most important tools available to regulators that can help them manage crash risk aversion, which is why this study addressed them. Earning management patterns include earning management through Accruals and Real. The statistical population of this study is the companies listed on the Tehran Stock Exchange and the research sample was selected in terms of some features (including 167 companies) in the period 2012 to 2018. The research method of the present study is descriptive-correlation and the research hypotheses were tested using the generalized least squares method. The results showed that the accrued earnings management model is related to stock crash risk and the use of earnings management through accruals increases the risk of stock price falls. While this is not the case with earnings management through real activities, the application of this earnings management model has nothing to do with the negative changes in stock returns. In addition, audit quality reduces the relationship between accrued earnings management pattern and stock crash risk. While the relationship between real earnings management pattern and stock crash risk is not affected by audit quality.