مقالات رزومه محمدجواد تصدی کاری

A review of the evolution of audit history and its development stages shows that society initially demanded audit and assurance services and was offered according to the increasing expansion of these demands. In other words, audit and assurance services were already widely accepted before the launch. On the other hand, based on Limperg's dynamic theory, auditing is rooted in the environment. Due to environmental changes, the needs of society and audiences also change, and these changes cause changes and transformations in auditing; it has also had to evolve. In such a way, today, we see various services from auditors in different fields of assurance and complementary services at the international level. This is even though this cycle has never evolved in Iran, and the use of auditing services has been demanded in a limited and mandatory manner. So, a major part of the audit and assurance services that are in demand is limited around the statement of opinion regarding the desirability of financial statements, which is mainly due to legal requirements. The importance of this challenge can be reflected in the consequences of this lack of development, which has plagued the auditing profession and assurance services and caused the profession to lag behind. Among these negative consequences, we can mention the prevalence of selective opinion and sale of signatures, increasing the risk of audit institutions, the prevalence of negative competition, reducing costs, Reducing the financial independence of auditors, reducing the quality of audit services, and similar cases. Therefore, according to the understanding of the importance and necessity of the present research and considering the backwardness of this profession in Iran compared to its international counterparts, the present study seeks to identify and rank the factors affecting this backwardness. The current research method is quantitative and qualitative (mixed research approach). The data collection of the current research was done in two stages, and their analysis was done in four stages. In the first stage, data was extracted through interviews with professional experts, and after coding using the grounded theory method, three main dimensions, eight sub-dimensions and 41 factors affecting the lack of development of the audit and assurance services market were identified, which were the basis for preparing the questionnaire. The present study was the experts working in the profession are the partners and technical managers of auditing institutions who have more than 10 years of professional experience in auditing and assurance services and are experts due to their executive records, experiences and significant roles in this field. These people were selected using a non-random and purposeful sampling method. Finally, 12 respondents, including seven people who participated in the interview and five who were outside the interviewed group for the final review and approval of the extracted model, formed the target population of the present study. This process was done through in-depth semi-structured interviews until it reached theoretical saturation. In the second stage, the prepared questionnaire was distributed among 70 partners and technical managers of auditing institutions. The answers collected in the second stage were also analyzed in two stages. In other words, in the second and third stages, the data obtained from the questionnaire were analyzed using SPSS-26 and AMOS-26 software, and in the fourth stage, the obtained results were ranked using the TOPSIS technique. The findings of the present research show that seven factors can play an effective role in developing the market of auditing, reassuring and complementary services. These seven factors, ranked based on the TOPSIS technique, are assessment standards, the need to develop diverse skills of audit and assurance services, development in the field of international trade, and the creation and development of demand for the use of audit services and services. Supplement the role of regulatory laws on the transparency of audit reports, the competitiveness of the economy and the possibility of assessing economic risks by audit institutions. These results are highly valid due to the confirmation of the experts who were interviewed in the first step. Meanwhile, the Cronbach's Alpha of the current research questionnaire is greater than 0.7 and equal to 0.728, and this indicates the power of generalization, high precision and accuracy of the results, which increases the level of reliability of the research. The interview and data collection process are related to 2021. According to the results obtained in this research and identifying the seven factors, we can expect clear horizons for Iran's audit profession and assurance services. Considering the identification of factors limiting the development of auditing and assurance services, it is expected that in the second step, the country’s public accountant’s community will implement it to overcome the current situation by focusing on the identified factors. This can turn challenges into opportunities for the country's official accountant community members. Among these favorable changes can be market development, diversification of services, helping to specialize in the professional services market, increasing the income of audit institutions, reducing negative competition and the phenomenon of price cutting, reducing selective comments, the phenomenon of selling signatures and the level of risk of audit institutions. The results of this research can guide the auditing profession to its true position in line with international peers. On the other hand, considering that the majority of countries in the world have not made efforts to develop the auditing profession and assurance services, and this development depends on the environmental conditions and the creation of demand, this research can be a model for the limited countries that have failed in the field of auditing to grow in line with their peers and somehow fell behind in the field of the professional services market. Because of the profession's development due to environmental changes, not enough research has been done in this field. In addition, this research can provide a basis for examining and assessing the market's needs for new auditing services and other complementary services.

Since the economic cycle of any country depends on the continuity and survival of the reporting units of that country, this research aims to provide a comprehensive model to predict the bankruptcy of the reporting units with the aim of timely warning to prevent its occurrence.

The current research is qualitative. The data was analyzed and weighted by analyzing the content of the results of previous researches obtained through the Delphi-Fuzzy method. The statistical population of the present study also includes 17 university professors and financial managers of the reporting units, who were selected by the purposeful and theoretical sampling method and by the snowball technique.

The results show that among the four identified factors, the characteristics of the reporting units are the best criteria in determining the bankruptcy of the reporting units. Also, from the sub-factors of financial ratios, the ratio of net profit to sales; Among the characteristic sub-factors of the reporting units, the management system; Among the sub-factors of the environmental factor, the way of financing, and among the sub-factors of individual characteristics, the expertise of managers are considered as the best factors in determining the bankruptcy of the reporting units.

Originality / Value: 

Considering the lack of convergence of the results of previous researches, in the current research, an attempt has been made to look for the convergence of the existing factors based on the cases identified in the field of bankruptcy, in order to identify the factors that have more weight in determining bankruptcy, with more comprehensiveness and the least amount of error in the results. Obtained more reliable. The results of this research can provide the basis for managers and investors to pay attention to the key factors affecting the occurrence of bankruptcy.

The present study aims to provide a model for the development of the audit services market in Iran. The development of this market can have fundamenthal consequences for improving the current state of the profession.

The present research is of qualitative type and its analysis process is based on data-theory. The statistical population of the present study includes 12 auditing experts in 2021.

Findings show that 12 subcodes and seven central codes in the field of causal factors; 10 subcodes and six central codes in the field of contextual factors; Eight subcodes and five central codes in the field of deterrents; 17 subcodes and six central codes in the field of solutions and 13 subcodes and seven central codes in the field of consequences; It is effective in developing the market for auditor services.

Based on the research findings, focusing on the economic level and rules and regulations can help develop the market for auditor services. Also, according to the explained model, with government policy, this can be accelerated.

Contribution:

 Considering the lack of comprehensive research in this field in Iran, the results of the research can lead to the development of the professional services market of certified accountants.

The present study seeks to explain the impact of accounting good and bad news on stockholder behavior. It is expected that good and bad news issued by financial reports will affect the behavior of shareholders as a result of the information burden. The behavior of the resulting effects can be seen in fluctuations in the volume of stock exchanges of the reporter's firms. In this study, contrary to similar researches, rather than distributing a questionnaire, the behavior of shareholders was evaluated by monitoring the volume of transactions. The sample of this study is the active units of Tehran Stock Exchange. The data was extracted from the databases of Rahavard-e-novin, the site of the stock exchange organization and the Codall system. Based on screening, 124 active reporter firms were selected from 649 reporter firms which were operating under the supervision of the organization from 2011 to 2016. Based on the results, accounting's good and bad news affects the behavior of shareholders and investors. This is while stockholders and investors have behavioral superstitions and do not follow the logical pattern.

The present study seeks to explain the effect of readability of financial statements on stock price risk and shareholder behavior. Readability of financial statements is expected to reduce the risk of falling stock prices, which can have a positive effect on shareholder behavior.

The statistical population of the present study is Tehran Stock Exchange. The required data has been extracted from Rahavard Novin database, the site of the Exchange Organization and the site of the Codal. Based on the screening, 89 units were selected and studied during the period 1390 to 1397.

The results show that there is a significant relationship between the readability of financial statements with the risk of falling stock prices and shareholder behavior. But the results of testing the third hypothesis showed that readability does not have a significant effect on the relationship between stock price volatility risk and shareholder behavior.

The results of this study suggest that the readability of financial statements affects the behavior of shareholders and this can affect the liquidity of stocks.

Contribution: 

This study can provide a basis for replacing specialized terms in financial statements to eliminate the complexity of words and increase the comprehensibility of financial statements to reduce the risk of stock price falls and improve decision Involve audiences in financial statements.

The present research seeks to determine the priorities of the managers of the organization and the audit firms in determining the audit fees and compare these views with regard to the conditions (monopoly or competitive) of each of them in the pricing of audit services. Be Based on the analysis of the content of theoretical literature and audit experts, 17 factors were identified as affecting the determination of audit fees. The statistical sample consists of 15 managers of audit organization and 15 managers of audit firms. The required data were collected by means of a paired comparison questionnaire and the verbal indices were extracted from the questionnaire to determine the factors affecting the audit fees paid from the perspective of the audit firm’s managers and other audit institutions by the Excel software. The basis of the fuzzy logic is made. After the phase-out phase, and the comparison of factors weights from both groups, 9 factors of 17 factors were identified as the most important factors influencing audit fees. Although there was no significant difference between the two groups in determining the most important factors affecting audit fees, the weighting of the nine factors was different from the viewpoint of the two groups in determining audit fees. The 9 factors affecting the determination of audit fees are: the volume of operations, the complexity of the operation, the quality and effectiveness of the internal controls of the entity under investigation, the geographical distribution of the audit operation، the size of the unit reviewed, the initial audit، the employer’s risk, the characteristics of the auditor and Duration of the auditor’s responsibility in a registrar unit.

Management accounting is one of the specialized accounting orientations that required this trend, which resulted in its delivery. According to Johnson and Kaplan, the years 1825 to 1925 are the peak of the flourishing management accounting. Although management accounting failed in its uptrend as a result of the fact that, after 1925, almost no new technique or method was born, but it can be argued that management accounting has gradually been able to increase profitability And consequently the survival of the reporter's units, full of success and success, due to the development of ideas and approaches presented earlier. As today's successful manufacturing units, including Toyota, use these techniques. What is certain is that management accounting has changed with the passage of time and changing needs, and in the conditions of global competition that stems from customer choice, technological advancement, globalization, and so on.
The present study reviews the history of management accounting and the causes of the emergence of different techniques and approaches to cost and cost control.