rohollah arab

Lawmakers have identified ethical lapses as a key factor in auditors' failure to detect fraud by their clients. Previous research has also identified ethical and skeptic traits as potential determinants of professional skepticism, defined as “audit judgments and decisions that reflect a strong assessment of the risk that an assertion is false”. Moral idealism reflects one's attitude toward the consequences of an action and how those consequences affect the well-being of others, while skepticism relates to one's willingness to obtain evidence before concluding that a claim is well-made. A person's moral and skeptic tendencies influence his or her cheating planning performance. Therefore, in the present study, the joint effect of moral idealism and professional skepticism on the detection of fraud by auditors of the Court of Accounts was investigated. The statistical population of the research was auditors in different ranks and positions from auditor to auditor general in the State Audit Office in the spring of 1402, and according to Cochran's sampling formula, the sample size was determined to be 269 people. Multivariate linear regression method was used to test research hypotheses. The findings indicate that firstly, moral idealism has a positive effect on fraud detection. Second, professional skepticism has a positive effect on fraud detection. Third, moral idealism and professional skepticism jointly have a positive effect on auditors' fraud detection.

Due to their risk aversion and high ethics, as well as the high risk of litigation, women auditors have an important role in identifying and preventing opportunistic behaviors of managers, strengthening the transparency of the information environment and the quality of financial reporting, and preventing the aggregation of Information and news become negative, which can ultimately control the risk of future stock price falls. Therefore, the purpose of this study is to investigate the effect of the gender of the partner of the auditing firm on the risk of future fall of the company's stock price. To test the research hypothesis, the financial information of the companies listed on the Tehran Stock Exchange between 2014 and 2019 was selected for the final sample consisting of 155 companies. After measuring the research variables, multivariate linear regression analysis and control of fixed effects at the industry and year level were used to test the research hypotheses. The research findings indicate that the gender of the auditing firm's partner has a negative effect on the risk of future fall of the company's stock price. Based on the findings, shareholders and other voters in the annual general corporation of companies to reduce the risk of falling stock prices in the future, choose auditing firms that have a female partner. This research, in addition to expanding the limited theoretical foundations in the field of gender of the auditing firm partner by monitoring risk reduction, provides sustainable growth for the company.

Since the tone of the managers influences the decision-making of the users of financial reports, the existence of independent and specialized committees in the company such as the audit committee can be effective as one of the pillars of corporate governance to monitor such actions of managers. Therefore, The main purpose of this study is to investigate the effect of the financial expertise of the audit committee on the abnormal tone of the management review and analysis report (management interpretive report) in companies listed on the Tehran Stock Exchange. To test the research hypothesis, the financial information of companies listed on the Tehran Stock Exchange in the period between 1396 to 1397 has been used, so that after applying the restrictions in this study, the final sample consisting of 168 companies was selected. After measuring the research variables, multivariate linear regression analysis was used to test the research hypothesis. The hypothesis was also tested using Eviews econometric software and statistical techniques of integrated data. The results of the statistical tests of the research show that the financial expertise of the audit committee leads to a reduction in the unusual tone of the management interpretative report.

Tax avoidance leads to high information asymmetry of enterprises and weakens the quality of accounting information. Auditors need to implement additional auditing procedures to control audit risks that may arise from tax avoidance, thus charging higher audit fees. Based on the trend of risk-based auditing and “deep pocket” theory. Therefore, based on the risk-based audit process and “deep pocket” theory, the present study investigates the association between tax avoidance and audit fees with respect to the moderating effect of state ownership on listed companies in the Tehran Stock Exchange. To test the research hypotheses, the financial information of the listed companies in Tehran Stock Exchange was used between 2013 and 2017, so that after applying the limitations in this research, a final sample of 88 companies was selected. After measuring the variables of the research, multivariate linear regression analysis was used to test the research hypotheses. The hypothesis test is also done using Eviews econometric software and statistical techniques of panel data. The results of statistical tests indicate that tax avoidance increases the amount of corporate audit fees. In addition, the results show that the positive impact of tax avoidance on audit fees in state-owned companies is far lower. Also, the results of the sensitivity analysis test showed that the use of alternative metrics to measure tax avoidance also has no effect on the main results of the research, and the results of the research are robust.

The purpose of the present study is to investigate the relationship between corporate social responsibility and investment efficiency with particular emphasis on the mediating role of agency cost and information asymmetry in a sample of 121 firms listed on the Tehran Stock Exchange during the time period from 2012 to 2017. The research hypotheses are tested using multivariate regression analysis based on panel data and Eviews software. The results indicate that corporate social responsibility is negatively correlated with investment inefficiency. In other words, corporate social responsibility leads to reduced investment inefficiency. Also, information asymmetry plays a mediating role in the relationship between corporate social responsibility disclosure and underinvestment, whereas the variable of agency cost mediates the association between corporate social responsibility disclosure and overinvestment.