محمدعلی باقرپورولاشانی

Due to the constant changes in the auditing field, it is crucial to continuously share knowledge as a means of improving internal auditing processes. This process is essential in enhancing the quality and performance of auditing firms. This study aims to identify the factors that affect knowledge sharing in auditing firms and assess their relationship with the level of knowledge sharing among auditors.  Influential factors in knowledge sharing were identified through interviews, and a questionnaire was subsequently designed. The questionnaire's validity and reliability were evaluated using a pre-test sample. Data was then collected using the questionnaire, which utilized a 5-point Likert scale spectrum. The sample comprised 372 auditors, and the research period was in 2022. Structural equation modelling was used to analyze the relationship between the identified factors and knowledge sharing.  The research findings indicate a significant and positive relationship between demographic factors, such as age, education, and rank of the institution of employment, with knowledge sharing. Moreover, Technical aspects and knowledge exchange, such as improving the institution's international professional relationships, mitigating the negative effects of competition among auditing organizations to promote knowledge sharing, enhancing knowledge communication among auditing institutions in specific geographic regions, increasing educational resources and the capacity for transferring auditing knowledge, and improving the quality of technical discussions and idea exchange within the service area, all contribute to boosting knowledge sharing. Additionally, by elevating public awareness and the organizational atmosphere, through  the widespread acceptance of knowledge sharing, the institution's management's focus on knowledge sharing, institutional support, equitable resource distribution, and ensuring auditors' access to knowledge resources in alignment with their work execution, will further augment auditors' knowledge sharing.

The purpose of this research is to study the election programs and promises of the candidates, their propaganda methods and to examine the election techniques used by the candidates of the seventh round of the Supreme Council elections in order to determine the methods affecting the audience for voting and also to introduce the election methods to the voters. It is logical and far from emotional. In order to analyze the data extracted from the speeches, election brochures and the activities of the studied candidates in the context of cyberspace, the summary content analysis approach was used. The results show that the use of comparative advertising techniques has been very effective and negative techniques have been inefficient in attracting votes. Also, the research findings show that electoral lists play an essential role in elections and cyberspace is a suitable platform for the candidate's activities and propaganda. Also, the results show that the activities of candidates with previous experience in previous councils are reviewed by voters and this issue plays an important role in their selection.

The current study investigated whether the cognitive neuroscience dimension affects auditors’ judgment in an increasingly competitive emerging audit market. In addition, other influential dimensions, including “identity characteristics,” “biological characteristics and moral values and spirituality,” and “environment” were also considered. The research was a descriptive survey, and the statistical population consisted of independent auditors. The field survey and questionnaire were used for data collection. The results generally showed that the cognitive neuroscience dimension affects auditors’ judgment positively. Among the examined factors, “the auditor’s selectivity about which problems to solve,” “the auditor’s level of attention,” and “the level of concentration” were the most important factors. In addition, other investigated dimensions, including “identity characteristics,” “biological characteristics and moral values and spirituality,” and “environment,” were considered influential factors. The findings imply that different neuroscience factors that require more research in this area affect auditors’ judgment and performance. Studying cognitive neuroscience factors as a novel stance to the audit literature can help auditors improve their professional judgments and opinions, resulting in reduced audit risk and increased audit quality. It can also help develop a new era in interdisciplinary studies via associating decision-making with cognitive theories and implementing neuroscience related technologies.

Human behavior in organizations is very complex because it is affected by the interaction of many factors such as management measures, competitive environment and new technologies. People have personality differences, and how people behave in groups will be different. The occurrence of knowledge sharing behavior is no exception to this rule and the behavior intent of individuals will change under the influence of various factors. In this study, using grounded theory, causal conditions, main phenomenon, underlying factors and intervening factors around knowledge sharing in the auditing profession were identified. Through interviews with 20 experts in 2022, the underlying theory of "knowledge sharing behavior management in the auditing profession" was extracted from 29 categories. Eight strategic categories were extracted from the interviews: Strengthening commitment and responsibility, creating motivation, creating technology infrastructure, regularity, obligation and supervision, creating the ground for the transfer of foreign knowledge and modelling, paving the way for the sharing and exchange of knowledge between auditing institutions, culture building and promoting organizational climate. Eight consequence categories were also extracted: Achieving public and social interests, institutionalizing and internalizing knowledge sharing behavior, facilitating knowledge sharing, demonstrating and aligning with professional and legal behavior, receiving knowledge, methods and up-to-date tools; Transfer and exchange of knowledge in similar environmental conditions, compliance with cultural norms, sense of belonging to the organization and job satisfaction. The findings of this study can be used by professional associations to develop requirements or provide guidelines to promote knowledge sharing in auditing firms.

The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship between psychological empowerment and audit quality. Using standard questionnaires, the required data were collected by all professional staff of auditing firms member of Iranian Society of Certified Accountants in 2018 and 2019 and analyzed using SPSS software and macro process.  The results show that the psychological empowerment of auditors has a positive and significant relationship with audit quality. Also, the results show that by increasing the internal locus of control of auditors, the positive relationship between psychological empowerment and audit quality improves. In other words, employees with high psychological empowerment and internal locus of control perform the audit with the highest quality. According to the research findings, it is better for auditing firms to use the capabilities, skills and initiative of their employees and to implement and implement ethical leadership that increases the empowerment of employees in their institutions.

The purpose of this study is to investigate the relationship between the position of companies in the social network of Iranian stock market companies and accrual earnings management.

This research is a quantitative research based on the type of data collected and analyzed. The statistical population is all the companies in the Iranian capital market. In the period 2014-2017, the data were collected and analyzed.

The research findings show that the variables of degree centrality and closeness are inversely and directly related to the accrual earning management, respectively. In the structure of the social network of Iranian stock market companies, with the increase in the degree of centrality, companies have less absolute value of accruals and the use of accruals earnings management practices is reduced, which is influenced by legislators' supervision and political cost considerations for this group of companies. On the other hand, companies with higher proximity centrality, which also have more influence in the network, have a higher absolute value of accruals. Also, the results of the control variables show that the variables of asset rate of return and size of the company have a positive and significant effect on accruals.

So far, there is little knowledge about the network-based approach in order to understand the behavior of companies' earning management due to their position in the social network structure of companies in the Iranian stock market. Therefore, the present study shows that due to the network structure of companies in the Iranian stock market, which has a central core and a semi-dense structure around the core, there is an inverse relationship between the degree of centrality of the company and the management of accruals by them. But moving away from the network center in companies with a higher proximity centrality increases the use of bold tools in accrual earnings management

The importance of Professional Skepticism is such that is being called as the heart of auditing and the auditors must perform the auditing process using a Professional Skepticism attitude. As the auditors’ personality can affect their Professional Skepticism, the aim of this study is to investigate the effect of personality types on auditor’s professional skepticism. Research data was collected using Neo Big 5 personality trait and Hurtt questionnaires during 2020. The statistical population is the auditor working in the Auditing Organization and accounting firms listed in the Iranian Association of Certified Public Accountants. The sample includes 96 auditors who have been selected by using the simple random sampling method. The results show that the personality type affects the auditor professional skepticism and the auditors with a higher (lower) level of extraversion, a higher (lower)  level of stability, a lower (higher) level of agreeableness, and a higher (lower) level of conscientiousness, have a higher (lower) level of professional skepticism. In other words, auditors’ independence is affected by their personality type. The results can help the audit firms to recruit new employees and also to evaluate and maintain the current employees.

Companies that are valued more than their real value, do not have the ability to achieve the expected level of performance, proportionate with the stock market price and managers due to the many benefits of very high stock prices, such as easy access to capital market funds, higher job security and more rewards, instead of correcting equity overvaluation, they use various techniques such as earnings management to support incorrect stock values. Certainly, in the years when the company's financial situation is unfavorable and there are signs of moving towards a financial crisis for the managers, the incentive to earning management increases in order to hide the poor performance of the company and take measures to justify the stock incorrect prices. Given the importance of the subject of equity overvaluation and its consequences, the main purpose of this study was to investigate the relationship between equity overvaluation and company's financial crisis and the role of earnings management on this relationship.

According to the purpose of the study, this research is applied research. To investigate the subject, data of 104 companies listed in the Tehran Stock Exchange for the period from 2011 to 2020 was selected. Data analysis and hypotheses testing was performed using Panel Generalized Linear Models and logistic regression model by R software. Equity overvaluation based on the Rhodes-Kropff et al. (2005) method are measured and companies in financial crisis based on the existence of each of the three conditions: 3 consecutive years of loss, a 40% reduction in dividends over the previous year and subject to Article 141 of the Commercial low, was selected. 

The results show that there is a positive and significant relationship between equity overvaluation and financial crisis. In other words, equity overvaluation (increasing evaluation errors) increases the risk of corporate financial crisis. Other findings suggest that earnings management does not moderate the relationship between equity overvaluation and financial crisis. 

Given that the equity overvaluation is not permanent and the stock market value will move towards the real value, in the end, the equity overvaluation will lead to operating loss, net loss and consecutive retained loss for the company and will cause the company will not be able to have the necessary cash resources for dividends and will face a reduction in dividends and eventually, based on the losses, more than half of the company's capital will be lost. So, when the stock market value is above its real value and the company is not able to provide the performance needed to justify its stock market value, Can reduce the company's profitability and increase likelihood of inability to repay interest and debt, lower corporate cash inflow from total interest expense for long-term debt, losing or being negative Special value of the company which in fact each of these, indicates the company's entry into the financial crisis that in the last and most acute phase of the financial crisis, it can lead to bankruptcy of companies.

Estimating the time budget of any independent audit engagement is often a subjective estimation done without paying attention to uniform criteria, therefore, the audit profession does not enjoy its benefits in project planning and control. Also, the auditor's estimation of time budget can be one of the effective factors in determining audit fees. The purpose of this study is to provide a practical model to reasonably estimate a risk-based time budgeting for independent audit of financial statements. The research method was literature review, interviewing experts, distributing questionnaires and using grounded theory to collect data in order to present an applied model and review the budget form. According to the proposed model, at the stage of work acceptance, the time budget is initially estimated based on the assessed risk for each part of the budget form and then initial estimated hours will be adjusted by obtaining an understanding or overview from the customer. The proposed model of this study has been formulated as an executive instruction, and its mechanization for deployment is now at the production phase, in collaboration with a specialized working group of partners and managers in one of the largest private sector audit institutions in our country.

Introduction In the research we hypothesize that the way in which performance measurement systems are being used affects organizational performance, and that these performance effects depend on contractibility. The findings have important implications, both for practice and for public policy. Hypotheses research hypotheses developed as follows: H1. contractibility has a positive and significant effect on performance. H2. The incentive-oriented use of performance measurement systems has a significant effect on performance. H3. The contractibility has a significant effect on incentive-oriented use. H4. The exploratory use of performance measurement systems has a significant effect on performance. H5. The contractibility has a significant effect on the exploratory use of performance measurement systems. Methods To test the hypotheses, we using survey data from public sector organizations in the Mashhad Municipality. We sought to identify a model for investigating the relationships between the use of performance measurement systems. Consequently, the structural equations and AMOS software have been used. Results The results showed that contractibility does not affect on the organizational performance. also, we find that Contractibility does positive effect on the exploratory use and incentive performance of the performance measurement system. Conclusion The purpose of this research is to measurement the use of performance measurement systems and detection the type of use of the performance measurement system in public sector. Results recommends that organizations design a system that will provide the best feedback to continuously improve in organization.

Internal auditing is an independent, objective assurance and consulting activity that helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. As the roles of internal auditors increasingly change in organizations, new competencies are needed. The purpose of this research is to Identify and prioritize competencies of internal audit managers. In this research, mixed methods (quantitative and qualitative methods) are used. In other words, first, qualitative research method and grounded theory approach are used for Identifying competencies. To achieve this goal, with obtaining 18 faculty members and internal auditing experts insights through unstructured interviews in 2018-2019, we developed internal auditors’ competency model in Iran. According to this model, internal auditor managers need a series of Individual, technical, managerial and environmental competencies to achieve the desired level of effectiveness. Then, in the quantitative part of the research, by analyzing the questionnaires received from internal auditors and using Friedmanchr('39')s test, we prioritized the dimensions of competence of internal audit managers in the small, medium and large companies of Iran. The research results show that three dimensions of work experience, academic education, and Mastery of Internal Audit Standards in small, medium and large Iranian companies have a higher priority than other dimensions. In addition, in large companies, intellectual and analytical competencies, expertise in risk management, governance, information technology and quality frameworks have a higher priority than small and medium companies, which can be due to complex operating cycles and processes.

The main purpose of this paper is to investigate the factors affecting on reduction of the distance between non-audited and audited financial statements. so, the amount of inconsistency between the profit and loss items in non-audited and audited financial statements were used to find out its relevance to some of the characteristics of the company and independent auditors. We use descriptive - study based on the information on between 2011 and 2016. The results indicate that there is a significant difference in operating Income and net income between non-audited and audited financial statements, while the difference between the gross income were not observed. Also, some variables like size, the independence of the board of directors, the ratio of liabilities to assets (the characteristics of the company) and size and the industry specialty (the characteristics of the auditor) has a significant relationship with the percentage of mismatching of operating profit. Meanwhile, there was a significant relationship between the size of the company, the board of directors’ independence, the percentage of institutional investors, the ratio of liabilities to assets and also auditor's industry specialty with the percentage of net profit mismatch.

Analytical procedures” means the analysis of significant ratios and trends including the tracking the financial and non-financial fluctuations and relations that are inconsistent with other relevant information or deviate from predicted amounts. Auditors are required to use analytical procedures at least in the planning and the overall review stages. The aim of this study is to evaluate the use of client’s computer accounting information system capabilities in the implementation of analytical procedures by auditors. Some information necessary for implementation of analytical procedures are obtained from the client’s computer accounting system. In addition, because of the more capacity of income statement accounts for implementation of analytical procedures, the system capabilities will be more used in audit of income statement items than balance sheet items. For the study, a questionnaire is sent to Iranian CPAs and eventually 92 responses are received. The results indicate the use of the client computer accounting information system capabilities in the implementation of analytical procedures. Also, analytical procedures are more used for income statement items than the balance sheet items. In addition, there is no significant difference between men and women in the use of computer accounting information system capabilities in implementation of Analytical procedures. But, those with less work experience, higher education than a bachelor's degree, and more familiarity with computer information system, use the higher level of accounting information system capabilities in implementation of analytical procedures

Job Satisfaction is one of the important factors of the individual’s productivity. Theoretically, one of the important dimensions in Herzberg's Mental Health and Hygiene theory is the salary result in job satisfaction and productivity in the organization. In this regards, audit institution, as an organization, generally face the issue of job satisfaction, and in particular, the auditors' satisfaction with their salary.
This research aims at auditors’ satisfaction of salary and Investigation the Effects of Psychological Characteristics (Auditor’s Presumptive Doubt and Neutrality). The dependent variable of this research is the level of auditors’ satisfaction from audit salary and the basic independent variables include presumptive doubt and neutrality. Presumptive Doubt is measured through inversed Reuter’s inter-personal trust scale (1967) and neutrality, through Hurtt’s professional skepticism scale (2010). The research hypothesis is evaluated through ordinal regression analysis. Besides showing a low level of satisfaction from audit salary, the results indicates that compared to neutrality, presumptive doubt lessens the level of satisfaction from audit salary to a greater extent. Findings, along with the findings of other research that emphasize the priority of neutrality versus Presumptive Doubt, can indicate that except in certain cases, it is better to hire, train, determine the best practice, neutrality is better than Presumptive Doubt.

The results of prior researches have shown that the performance of accounting education systems in universities does not meet the needs of the current complicated markets. The purpose of this study is to identify and document the needs and expectations of accounting and auditing profession (in regard to the new legal requirements) in order to provide opportunity for related authorities for revising the approaches and methods of accounting education in 1395-94. In order to collect the required data, a questionnaire was designed regarding the research nature and subject. It has three parts including: internal control system, operational auditing, and operational budgeting in the form of 63 propositions. Respondents’ opinion on the level of significance, meeting the needs of the profession by the university, and education periods of the mentioned parts were investigated using this questionnaire. The statistical population of this research includes auditors (partner, manager, senior supervisor, supervisor, and senior auditor) of the audit firms, which are a member of Iranian Association of Certified Public Accountants. Data was collected through descriptive statistics (mean and standard deviation) and inferential statistics (test t- Student, single example of independent, t-test, ANOVA test for non-parametric equivalent) and was analyzed using the spss software. The research results show that the university has not performed well in meeting the needs of the profession in the three mentioned parts and there is an expectation gap in this regard. In addition, these parts and related topics should be taught in the Master’s degree period.

This paper, examines the difference between empirical and expected frequency distribution of a sample consisting 3394 observations of earnings, and investigates whether earnings are managed to avoid earning decreases and losses. Also, it examines the pooled cross-sectional empirical distributions of scaled earnings of the companies listed in Tehran Stock Exchange and finds a significant discontinuities in the form of unusually low frequencies in the interval immediately left of zero earnings and unusually high frequencies in the interval immediately right of zero earnings. It shows that managers manipulate earnings upwards to shift it to the right of zero earnings threshold to avoid losses. The study also reveals that managers of firms with a small pre-managed loss manipulate two components of earnings, operating cash flow and working capital to manage their income. There was no evidence of manipulating earnings to avoid earnings decreases.

This study has examined the net yield surplus earned by the investment companies Managers, and using the net yield surplus the chance and skill were also examined.The measurement criterion for net sur plus was Jensen’s Alpha and research data for 25 bourse bonds investment companies of Tehran were extracted during 36 months periods. After the approval of net yield surplus earned by these companies they were devided into three categories based on Jensen’s Alpha (a 0) and finally chance was measured in the investment companies. The results showed thatin 10 percent level of confidence it is expected that 22 percent of investment companies were considered skillful,but only 19 percent of them were skillful and 3 percent of them were by chance. Similarly, in 10 percent level of confidence the investment companies were without skill, but exactly 7 percent were without skill, the rest of them were by chance.

This study investigates the impact of privatization on accounting restatements in the companies listed in the Tehran Stock Exchange, regarding the privatization implemented by the Privatization Organization. This has been promoted by examining a sample of 35 companies with more than 20 percent of privatized shares, in the Tehran Stock Exchange in the years 2003 to 2010. In this study regression analysis was developed to test of hypotheses, and Chow-Hausman tests were employed to select appropriate panel data model with fixed and random effects. In this analysis, the required indicators were examined by the data from two years before (2001) and after (2012) the privatization.
The results of testing the hypotheses by the regression model with random effects showed that the privatization of companies’ shares reduced the number and the rate of restatements. Also, the results indicated that accounting restatements were significantly reduced by growing the share of privatized ownership.

Current research investigates the effect of implementing internal controls instruction on the of financial statements users` trust (including shareholders, creditors, auditors, financial managers of listed companies, and experts of supervisory institution in securities and stock organization). The required data was collected by using questionnaire based on a sample including 181 users. With the help of questionnaire, the type of effect and level of significance of internal controls instruction, dimensions and factors forming it were reviewed within framework of 6 groups including control environment, risk assessment, control activities, information and communication, monitoring, and internal controls report. The Results of data analysis (allying Wilcoxon tests and one-sample T-test) show that all the factors, dimensions and finally all the internal controls instruction have a positive increasing effect on the users` trust and also all of them are significant.

In this study, the relationship between tax evasion and future stock price crash risk of Companies listed in Tehran stock exchange (TSE), based on data from 70 companies during the years 2005-2012 is examined. To do this, two hypothesis were specified. The statistical methods used in testing hypotheses are logistic and panel data regression. Findings show that tax evasion is positively associated with future stock price crash risk. This finding is consistent with the following view: Tax avoidance facilitates managerial rent extraction and bad news hoarding activities. The hoarding and accumulation of bad news for extended periods lead to stock price crashes when the accumulated hidden bad news crosses a tipping point, and thus comes out all at once. Moreover, the second hypothesis, the positive relation between tax evasion and crash risk is attenuated when firms have strong external monitoring mechanisms such as institutional investors and non executive directors, was not approved.

The purpose of this research is to examine the relationship between thecorporate governance characteristics and accounting restatements due to rapid growth of restatements in the world as well as the Iranian capital market. Researchers believe that restatement is a sign of low quality of financial reporting by the companies. For doing so, similar to prior studies and by consideration of the Iranian context a set of different corporate governance characteristics including power of CEO, CEO changes, block holders, largest shareholder, auditor type, auditor industry specialization,auditor changes, and finally capital structure are considered. In addition, to control the possible effects of other factors, which could potentially affect firm's restatement decisions, 10 new variables were added to the model. These control variables include return on assets, sales growth, operating cash flow, liquidity ratio, prior year performance, equity financing, debt financing, firm size, year, and industry type. The final research sample includes 999 observations of the Tehran Stock Exchange (TSE) listed companies for the period 2004-2009. The results indicate that CEO changes, auditor changes, auditor industry specialization, auditor size and largest shareholder as well as some financial characteristics such as operating cash flows ratio, liquidity ratio, and firm size are associated with the restatements of the accounting income. Therefore, the findings support the hypothesis that corporate governance mechanisms can improve the quality of financial reporting.