فهرست مطالب morteza shafati

Changes in capital markets in recent years have increased the auditor's pivotal role in the areas of decision making. Thus, recognizing and clarifying the nature of the performance and services offered by audit firms and their costs are a new field of efficiency capital markets in the world. The purpose of this research is investigation of audit market concentration on audit report lag and auditor tenure of Listed Companies in Tehran Stock Exchange. In this research, 92 companies were surveyed from 2011 to 2017. In order to measure audit market concentration, audit tenure and audit report lag. indicators of  TOP4SHARE, Number of years accumulated since the beginning of the auditor's activity in the company and natural logarithm of  time interval between the end of the fiscal year and the date of audit report are used respectively. The results showed that both aspects of the audit market concentration, had a negative and significant effect on the delay of the audit report and the auditor's tenure period.

Metaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in auditing can lead to auditors' professional skepticism to perform quality work and to examine all aspects of the performance of the clients. The purpose of this research is The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality. In this research, two metaphors were used based on the researches of Parlee et al. (2014), Mubako & O'Donnell (2017) to better understand the suspicions of auditors in assessing the risk of fraud in the financial statements and the quality of the audit. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that auditors' differences in terms of their perceptions of audit metaphors increase the risk of corporate fraud and audit quality.