مقالات رزومه دکتر منیره یحیایی

One important purpose of financial reporting is to provide useful information for decision making. Users of accounting information make their necessary decisions based on the information reported in the financial statements. Given the crucial role of independent auditors in the accreditation of financial statements and accounting information released by corporations, auditors play as an external organizational mechanism for controlling managers. The formation of the Society of Certified Public Accountants in Iran in 2001 has led to a rapid growth in the number of private audit firms and increased competition in the Iranian audit market, followed by a change of auditor and selection of a new auditor. Choosing an independent auditor is the most important decision that shareholders make to increase the credibility of their financial statements. In this study, the pattern of selecting an auditor in Iran is studied and it is tried to determine a complete and comprehensive pattern of selection from the viewpoint of the factors involved in this issue, including auditing profession first, then audit firms and finally the owners.

The research approach is exploratory. According to the data type, qualitative research method was used. This research is a type of developmental research. According to the qualitative research method, requirement data was collected through grounded theory and interview. Open coding, axial coding and selective coding were done as well. Finally, research model designed based on the theoretical framework.

In this study, based on a systematic approach to fundamental theory, the pattern of external auditor selection with its explanatory components is explained. These components include causal conditions, context, confounding factors, strategies and consequences of selecting an external auditor.

In designing the auditor selection pattern, the Corporate's motivation for selecting the auditor has been identified as causal in the context of macroeconomic conditions and the general state of the capital market. Auditor selection strategies also include different forms and methods, including the legal form and the actual form. The most important factors that interfere with these strategies are the influential characteristics of the audit firm, the requirements of the rules, the communication and understanding between the employer and the auditor, and the audit fee. The most important strategies for improving auditor selection include: increasing the transparency of business activities, increasing the effectiveness of the audit committee, creating more appropriate criteria for selection, overseeing the selection of an auditor, selecting an independent auditor, enhancing academic research, and promoting a public culture that can have consequences at company level, capital market and macro level.