mohammadamin kohbor

Negotiation is recognized as a process in the auditing profession that is a factor in advancing a single goal, which is to improve the level of financial transparency between the auditor and the client. This process is necessary for effectiveness when it pays attention to all aspects of a negotiation to achieve common goals and is a tool for resolving potential conflicts and differences between the parties. Dialectical metaphor applications based on individual vision and philosophy of the auditor in dialogue with others to increase the effectiveness of negotiations largely due to the recognition of the other party, provided makes. The Purpose of this research is Effect of Dialectical Metaphor of Negotiation Process Auditors. The research data collection tool was a questionnaire that partial least squares analysis was used to analyze the collected data. The target population of the study was auditors who are members of the auditing organization and private sector auditing firms who were selected through random sampling and examined over a period of 6 months. Based on the results, Dialectical metaphor has a positive and significant effect on the auditors' negotiation process. In fact, the results of this study show that dialectical metaphor, which is individual approaches in expressing mental philosophy and individual insights, causes the individual not to deviate from his principles to express professional views and based on a purposeful and constructive interaction with the negotiator, the owners in the effort to resolve challenges and disagreements regarding financial performance auditing.

Evaluating the change in the intellectual angles and approach of auditors along the professional path is considered an emerging issue in the behavioral field of auditing knowledge, which has made the need to focus on changing the professional code of conduct in this field more important than in the past. Therefore, this study tries to first determine the dimensions of the cognitive styles model of independent auditors and then, through the process of systematic representation, to determine the location of the identified components in the consequences and system drivers. In this study, referring to the previous research of researchers (Mohammadi et al., 2022), the theoretical framework of auditors' cognitive styles is explored through systematic representation. The target population in the systematic evaluation 23 auditors with more than 5 years of professional auditing experience based on work experience and the level of technical and specialized knowledge through homogeneous sampling and available participated in the quantitative section. The results in the process of systematic representation analysis, it was determined that critical senses and pragmatic senses in auditors' cognitive functions are considered as behavioral stimuli in professional judgment, which lead to the emergence of esoteric and abstract senses as primary consequences and objective senses and They become skeptical as secondary consequences. In other words, the most important axis of auditors' cognitive style is critical senses, which can be effective in improving auditors' professional judgment based on two objective and skeptic functions.

One of the most important reasons for improving the professional identity in auditing is the value-based influencing stimuli on auditors, which can be effective in improving the effectiveness of negotiation in this profession. One of the drivers of value in the development of professional identity is the dialectic functions in replacing the values of the owners instead of the professional values by the auditors. In fact, without a professional identity, the differences and similarities in auditors' functions are not clear, and this makes ethics to be neglected in this field. Therefore, professional identity is considered as a manifestation of internal and external stimuli in the audit profession, which will cause a person to act as a committed or indifferent to professional goals. Because the professional identity shows the degree of the auditor's dependence on this profession, which is considered as the context of presenting the auditors' commitment along with the acceptance of audit requirements in order to maintain independence and ethical values. The purpose of this research is evaluating the dialectical drivers of the client's social identity referral to the auditor in reducing the effectiveness of auditing profession negotiation.

According to the nature of data collection, this research is hybrid, because in the qualitative part, firstly, through point checklists to identify the dialectic drivers of the social identity of the entrepreneur to the auditor, and by focusing on the research of Trotman et al (2005) dimensions The effectiveness of negotiation in the auditing profession was identified, and then in the quantitative part, through intuitive fuzzy matrix sets, it was determined the most effective driver of the social identity dialectic between the employer and the auditor in order to reduce the effectiveness of negotiation in the auditing profession. Therefore, Meta synthesis and Delphi were used in the qualitative part and intuitive fuzzy matrix process based on Vikor was used in the quantitative part. The statistical population in the qualitative section consisted of 14 people who were experts in the auditing profession, who had the necessary capabilities in terms of theoretical knowledge to develop the concept investigated in this research. The statistical population in the quantitative part was also 24 audit partners with work experience and technical and specialized knowledge level, who were selected through homogeneous sampling.

In this research, in order to determine the dialectical components/dimensions of the social identity of the employer to the auditor, in order to perform the analysis of the quantitative part, i.e. intuitive fuzzy, analysis techniques are used in the qualitative part. In order to identify these dimensions, Metasynthesis technique is used. It is worth mentioning that with the aim of improving the level of relevance of identifiable dimensions in the qualitative section, the time frame for content screening based on the analyzes of the qualitative section is 2018-2022. The results of the research in the qualitative part indicate the existence of 4 dialectical drivers of referring the employer's social identity to the auditor for evaluation, which was confirmed during two stages of Delphi analysis. On the other hand, the results in the quantitative section were followed based on the two objectives of determining the most effective dimension of the dialectical stimuli of referring the employer's social identity to the auditor and the most effective dimension of negotiation in the audit. In other words, it was found that the most reducing aspect of the audit negotiation from the low market share of the audit as the theme of the dialectical stimuli of referring the social identity of the employer to the auditor is professional ethics.

Based on the obtained results, it should be stated that the audit market needs to pay attention to the values derived from the professional identity in order to be more competitive in order to reduce the level of dependence of auditors on the owners in the audit negotiation. The results of this research are in line with the theory of professional identity in auditing, which states that the values emphasized in the auditing profession, such as independence and professional doubt, should be considered as a basis for the effectiveness of negotiation and focusing on the auditor's dialectic with the employer as a social identity can reduce professional ethics in auditing. In fact, the auditors' limited share of the audit market is considered a dialectical driver in transferring the identity of the employer to the auditor, who seeks to achieve a greater share of the market by replacing other values in social contexts with professional values. This issue can lower the auditor's professional reputation and lead to an increase in professional frustration in the long run and by reducing the commitment, the auditor's behavioral and functional independence in dealing with the business owners will be affected due to the tolerance created based on the business owner's power. Therefore, in a situation where auditors are motivated by dialectical stimuli to seek a social identity in which they accept the values of business owners instead of their professional values, ethicalism as the most important negotiation factor in the auditing profession is negatively affected and reduced.

The aim of this study is to investigate the effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity of listed Companies in Tehran Stock Exchange. These two dimensions Financial Reporting Readability in our tests: (Fog index and Text length index (. For this purpose three hypotheses are developed and data on the 108 companies in Tehran Stock Exchange for the period of 1391 to 1398 were analyzed. The number of data collected for this study was 864 years –company. . This regression model using panel data with fixed effects approach, reviews and tests. The results showed that the Auditor Style and Financial Reporting Readability (Fog index and Text length index) has significant Negative impact on Stock Price Synchronicity. Also the results showed that the Auditor Style has significant negative impact the relationship between Financial Reporting Readability (Fog index and Text length index) and Stock Price Synchronicity