جستجوی مقالات مرتبط با کلیدواژه "حسابرسی" در نشریات گروه "حسابداری"

The aim of this study was to identify the factors affecting the organizational structure, operational mechanism and quality of auditing in Iranian auditing firms. A number of samples were collected to collect the information required for the research of 386 independent auditors from auditing firms, and the same number of questionnaires were distributed and collected among them for answering. The data collected by the questionnaires were analyzed by SPSS and Smart PLS software using structural equation modeling. Analysis of research hypotheses using structural equation modeling at 99% confidence level showed that the size of auditing firms, legal system, internal and external quality control of auditing firms and corporate governance mechanisms are positive factors affecting audit quality. Therefore, it can be said that with the increase of each of the factors of the size of auditing firms, legal system, internal and external quality control of auditing firms and corporate governance mechanisms, the quality of auditing increases. The legal system and internal and external quality control are among the factors that enhance and affect the organizational structure of auditing firms. The size of audit firms and internal and external quality control are among the factors affecting the operational mechanism of the audit. Therefore, it can be said that by increasing the size of auditing firms and quality control of internal and external auditing firms, the operational mechanism of auditing is improved. Finally, the results showed that the organizational structure of audit firms and the audit operating mechanism have a positive and significant effect on audit quality.

The purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative based on the nature and characteristics of the data used to analyze the hypotheses. Data collection involved first using the library method, followed by statistics provided by the Tehran Stock Exchange Organization. The findings obtained from the regression model, based on a sample of 110 companies listed on the Tehran Stock Exchange over an 8-year period from 2015 to 2022, indicate that audit quality has an inverse and significant relationship with earnings management. Additionally, it was found that conservatism influences the relationship between audit quality and earnings management. The results concluded that conservatism reduces earnings management by recognizing losses promptly and delaying the recognition of profits. Since audit quality reduces information asymmetry, it limits profit manipulation through earnings management. In this context, conservatism plays a vital role in restricting managers' opportunistic reporting. Also, conservatism diminishes the company's incentives for earnings management, thereby reducing biases caused by managerial opportunism in accounting. Consequently, conservatism is expected to have a moderating role in the relationship between audit quality and earnings management, and the findings of this research confirm these expectations.

Audit quality is essential for investors' confidence and the rational functioning of the market. Considering the changes in technology in business environments and the audit profession not progressing with these changes, legislators, standard setters and professional accounting bodies have expressed serious concerns about the quality of audits, which shows the need to modify the current auditing methods. Applying auditing technologies provides an opportunity for auditors to reduce these concerns. The purpose of the current research is to identify and investigate the factors affecting the acceptance of technology in the auditing profession based on previous qualitative research articles. This research provides a comprehensive and in-depth analysis of 44 qualitative studies in the field of factors affecting the acceptance of technology in the auditing profession in the period from 2005 to 2023, using the systematic literature review process and meta-synthesis technique, under the seven steps of Sandelowski and Barroso. According to the findings, the cost-benefit of using technology, the expectation of improved performance and the readiness of the auditing firm were identified as the most important factors in the adoption of technology in the auditing profession. The results also show the need for strong cooperation between information technology specialists, auditors and professional audit institutions. The findings of this research help to understand the factors affecting the implementation of technology in audit institutions and respond to the research needs in this field.

The Audit committee is a committee consisting of non-executive board members who have no executive responsibility to monitor the process and quality of financial reporting, internal audit performance, assessment of internal controls, fraud risk management and …. the purpose of this study is to prioritize the factors affecting the effectiveness of the audit committee. for this purpose, by collecting the necessary information through library method and then distribution of questionnaire in two stages, the collected data were analyzed using fuzzy analytic hierarchy process (ahp) method. the population studied in this study are audit experts, accounting professors and members of audit committee members, among which 20 were selected as samples. to determine the importance and ranking of the main and sub-factors of the audit committee, the effectiveness of the audit committee has been used by group fuzzy hierarchical method (GFAHP). results of the prioritization of research variables have shown that the most important factors of the audit committee effectiveness, the support and support index of the audit committee, performance and functions of the audit committee, the characteristics of members of the audit committee, composition and procedure of the audit committee, and Audit committee meetings are the next priority.

Concealment in financial reporting and audit reports has become a major challenge. Therefore, legislative assemblies of the accounting and auditing profession have paid special attention to the causes of concealment and available solutions to prevent the occurrence of fraudulent behavior .The auditing profession as a regulatory activity and one of the mechanisms of corporate governance is necessary to gain and maintain investors' trust in the existence of information symmetry the fairness of the market and the reliability of available information.The purpose of this research is to present a pattern to identify the causes of concealment in accounting profession.In this research a qualitative method with an approach based on contextual theorizing or grounded theory has been used. Data collection has been performed using semi-structured interview technique for which 16 experts with at least 12 years of work experience have taken part selected by purposive sampling (snowball). The research data have been analyzed based on open, axial and selective coding, as the major components of grounded theory by MAXQDA software.during the open coding process, 549 codes have been extracted from interviews conducted with experts and specialists in the field of research and have been converted to 107 more abstract concepts. At the end, 30 categories have been identified which led to a paradigm model for defining the causes of concealment occurrence in financial and audit reports, containing casual conditions, intervening factors, background and also strategies relevant to identifying causes of concealment and consequences.

Human resource management in all organizations is affected by many challenges. Audit institutions are also not excluded from the fact that active human resources can largely manage and solve these challenges. In this research, with the aim of investigating and prioritizing the challenges of human resource management in auditing institutions, the challenges were identified and prioritized. both library and field methods were used in two qualitative and quantitative phases. In the qualitative phase in order to extract the challenges of human resources management, a systematic review of theoretical foundations and semi-structured interviews with experts were used. Then, the research questionnaire was designed in a researcher-made form with a 5-point Likert scale and was distributed among the employees of auditing institutions. The data collected in SPSS26 software were analyzed using non-parametric tests such as the sign test, and the identified factors were ranked using Friedman's test. The results showed that the variables of departure and withdrawal of strong people from the auditing profession, discouragement and leaving the work of auditors due to lack of insurance in the initial months of employment are of higher priority and costs, age of auditing institutions. They are less important in human resource management. The lack of attention and belief of managers of auditing institutions in human resource management will impose consequences on their business. Therefore, it is necessary for managers of audit institutions to prioritize the principles of optimal human resource management while paying attention to the specialized field.

One of the ways that can be used to help in the proper use of investment opportunities and better allocation of resources is to predict financial bankruptcy. Therefore, audit reports and their disclosures play an important role in predicting bankruptcy and financial helplessness of companies. Evaluating the effectiveness of audit reports in identifying bankrupt companies and comparing it with the ability to predict bankruptcy by financial variables can be useful. The purpose of this research is to examine the relationship between audit disclosures about accumulated losses and corporate bankruptcy in companies listed on the Tehran Stock Exchange from 2014 to 2022. The content of the audit report with disclosures about the accumulated loss has a significant relationship with the bankruptcy index. Therefore, with the increase (decrease) of the audit disclosure about accumulated losses in the studied companies, the probability of the company's bankruptcy increases (decreases).

The purpose of this research is to investigate the impact of audit quality on company profit management. Multivariate regression method has been used to test the research hypotheses. The statistical population of this research was the companies accepted in the Tehran Stock Exchange. To select the sample of companies to be tested, any company that did not meet the sample selection criteria was systematically removed from the sample of companies. Finally, according to the sampling limits, the final sample of 180 companies was selected during the test period between 2015 and 2022. The results of the hypothesis test showed that audit quality has an inverse and significant effect on profit management.

The ever-increasing development of information technology is moving at an increasing speed. In this regard, in order to meet the need for quick, effective and quality access to information on all aspects of the operations of today's organizations. It has an impact on the accounting and management information systems of organizations. Therefore, auditors of modern systems also benefit from the results of this technology to improve effectiveness and efficiency.  Regarding, information technology is a key element in eliminating time and place limitations and providing better and faster access to updated information by auditors. Therefore, this research tries to present the optimal and practical model of information technology in auditing with a pragmatic approach The method used in this research is field, factor and data collection analysis. According to the mentioned case, the statistical community includes people active in the auditing profession. In this field, a questionnaire was prepared and completed in 1402 (S.H). In order to implement the combined method of this research, first, using the multifaceted grounded theory method, using interviews and searching in previous researches, the research variables were identified and the influential factors were finalized using the Lauche index. The research questions were analyzed using factor analysis and the optimal model was prepared and presented. At last, the results showed that the identification of the main stakeholders inside and outside the organization, governance structure, reporting and audit organizational position, accountability and performance management, factors related to human resource management, factors related to programs and policies of audit professional performance, gaining knowledge of controls. The interior of the owner, the audit objectives, the audit process related to transactions, content tests, parallel simulation, monitoring and reporting the results, have an impact on the optimal and applied model of information technology in auditing with a pragmatic approach.

The causes of corruption have been studied for years, however, studies on the relationship between accounting and corruption in various fields have been relatively less investigated. In this research, the impact of auditing and the role of independent auditors in the field of fighting corruption were investigated. The current research is an applied research from the point of view of its purpose and from the point of view of its nature and explanatory-explanatory method. Due to the specialization of the issue of corruption and in order to measure the opinions of experts, a questionnaire was used. The community considered by the authors of audit institutions has a qualitative grade of A, the questions of the questionnaire were closed type and four questions were considered for each hypothesis. And Cronbach's alpha test was used for the results of the questionnaire. The method of distribution and collection of questionnaires was face-to-face and sometimes the internet method of e-mail.The results of the Cronbach's alpha test for the questions in the questionnaire were 0.79, and the Cronbach's alpha statistic shows the validity and reliability of all the questions in the present questionnaire. The findings of the research based on the assumptions show that the establishment of accountability requirements for independent auditors has an effect in the fight against financial corruption. The correctness of managers has an effect in the fight against financial corruption.

The audit report is the product of audit work and the chain of communication between auditors and users. If the auditor's report is not able to present the audit results, in fact the audit objectives have not been achieved and therefore the audit will lack any added economic value.

The purpose of this research is to explain the pattern of audit reports on investor behavior with an emphasis on behavioral biases.

This study was conducted on 220 experts and investment managers and ordinary investors and auditors who were randomly selected in 1401. To analyze the data and test the research hypotheses, the structural equation model was used with the help of Smart-PLS software.

The results of the research hypotheses test show that the type of audit report has a significant effect on rational behavior. Cognitive bias has a mediating/moderating role in influencing the type of audit report on intuitive decision-making and reactive behavior. The reliability control variable has a significant effect on mass behavior, intuitive decision-making and reactive behavior.

Innovation:

 This research adds new findings in line with the consequences of the type of audit report by examining how its clauses affect investors' behavior.

The purpose of the present study was to conduct a comprehensive review of international research on the code of professional conduct in auditing.

This study is a type of scientometric research and was conducted using two techniques: co-occurrence of words and co-authorship of countries. 404 articles were selected from all the articles in the field of auditing professional conduct indexed in the Web of Science database between 1983 and 2023. Maps were created and analyzed using VOSviewer software.

The scientific analysis of the vocabulary co-occurrence network in this study reveals that the word "behavior" is the most frequently occurring term, appearing 79 times and being associated with 181 other words with the highest co-occurrence. "Performance", "Management" and "Ethics" are also prominent. Additionally, the term "professional doubt" is one of the most frequently repeated terms, appearing 29 times and having 88 connections. Words such as "ethics, management, behavior, quality, accounting, auditing, auditor, judgment, experience, decision making, ethical decision making" are interconnected. The analysis of article publications indicates that in 2022, there was a peak in articles published on professional conduct. The United States (156 articles and 19 scientific collaborations), England (36 articles and 20 scientific collaborations), and Australia (59 articles and 13 scientific collaborations) have been the most active in scientific collaborations with other countries. Iran has recently entered the field, commencing its scientific activities in 2021 and is considered an emerging country in this area.

By examining the process of article publication, it can be concluded that there has been a recent increase in scientific output in the field under investigation. Additionally, the analysis of word co-occurrence and scientific collaboration between countries revealed that the term "professional doubt" is primarily associated with moral, decision-making, and judgment. The map illustrating co-authorship among countries highlighted Iran's limited collaboration with other nations.

Due to the constant changes in the auditing field, it is crucial to continuously share knowledge as a means of improving internal auditing processes. This process is essential in enhancing the quality and performance of auditing firms. This study aims to identify the factors that affect knowledge sharing in auditing firms and assess their relationship with the level of knowledge sharing among auditors.  Influential factors in knowledge sharing were identified through interviews, and a questionnaire was subsequently designed. The questionnaire's validity and reliability were evaluated using a pre-test sample. Data was then collected using the questionnaire, which utilized a 5-point Likert scale spectrum. The sample comprised 372 auditors, and the research period was in 2022. Structural equation modelling was used to analyze the relationship between the identified factors and knowledge sharing.  The research findings indicate a significant and positive relationship between demographic factors, such as age, education, and rank of the institution of employment, with knowledge sharing. Moreover, Technical aspects and knowledge exchange, such as improving the institution's international professional relationships, mitigating the negative effects of competition among auditing organizations to promote knowledge sharing, enhancing knowledge communication among auditing institutions in specific geographic regions, increasing educational resources and the capacity for transferring auditing knowledge, and improving the quality of technical discussions and idea exchange within the service area, all contribute to boosting knowledge sharing. Additionally, by elevating public awareness and the organizational atmosphere, through  the widespread acceptance of knowledge sharing, the institution's management's focus on knowledge sharing, institutional support, equitable resource distribution, and ensuring auditors' access to knowledge resources in alignment with their work execution, will further augment auditors' knowledge sharing.

The present study was conducted with the aim of identifying the organizational factors affecting on auditors' intrinsic motivation. In this study, by reviewing the literature and based on self-determination theory and job demand-resource theory were identified organizational factors affecting on auditors' intrinsic motivation and, a questionnaire was designed to Using the Delphi method and provided to the experts. The required data was collected and analyzed using the opinions of experts in the audit field (supervisor, senior supervisor, managers and partners of audit institutions). Based on this, at first 43 factors were identified, and the most important factors were identified by applying the 2-step Delphi technique. In the first round of the Delphi method, among the 43 factors identified based on the average of received responses and the content validity index of the constructs, 20 indicators were eliminated and 23 factors remained. Then, in the second stage of the Delphi method, among the remaining 23 factors of the first round, the final 9 factors remained as the most important factors. According to the results of this research, the factor of participation and cooperation between the members of the audit team was identified as the first rank. Factors such as fair behavior of managers and organizational learning culture were as the second rank, training, participation in decision-making, person- job fit and diversity in tasks assigned to auditors as the third rank, and finally the ability to control of job and using of suitable leadership style by managers of auditing institutions, as the last rank of factors affecting the intrinsic motivation of auditors.

Improving the knowledge and ability of university graduates is affected by educational resources and the relationship of these resources with each other. In this regard, the benefit of accounting and auditing students from the resources of specialized courses using case studies of big data during their studies, with the aim of using big data to identify suspected cases of fraud in financial statements auditing, has been researched. The design of this study is a quasi-experimental design of pre-test and post-test with one group. The statistical population of this study includes postgraduate students of accounting and auditing in Tehran Public universities (University of Tehran, Allameh Tabatabai, Tarbiat Modares, Shahid Beheshti, Kharazmi, Al-Zahra) in 2020 who are at least in their third semester, which includes 348 people. In this society, using systematic deletion, students who do not have an audit experience are excluded from the statistical population, and the statistical sample includes students who have an audit experience and their number is 128. The results of this study show that the use of case data simulation in education has a positive impact on students' ability to identify suspected cases of fraud in financial statement auditing and its components, including current assets, non-current assets, liabilities, revenues and expenses.

The purpose of this study is to identify and prioritize the determinants of preventive supervision in public section audit using structural equations and process of hierarchical analysis.. this research is a type of applied research. the determinants of audit preventive supervision model in the public sector have been based on data method of the foundation and interview of 18 elites, which is finally 18 categories. data were collected through questionnaire. due to unlimited statistical population, the formula of Cochlear, which is 384, was used. results of the qualitative section of study resulted in identification of 18 main categories and 92 sub-categories which is in form of a paradigm model including phenomenon of phenomena (Legal bottlenecks, In the form of a paradigm model including phenomenal issues, contextual factors (organizational planning, institutional context, legal requirements), interventionist conditions (supervisory, specialized and human measures), strategies (financial supervision, legal context and organizational strategy), and consequences (supervisory effectiveness, financial effectiveness and environmental effectiveness). in quality part of relationship, these categories were evaluated that findings of study showed that causal factors had a positive and significant effect on the central phenomenon. the findings also showed that phenomenal phenomena, underlying and interventional factors have a significant positive and significant impact on strategic factors. in addition, findings showed that strategic factors have a positive and significant impact on consequences.

In recent years, the value of auditing, the role played by auditors, and the quality of communication between auditors and the users of their reports, have been criticized. For this reason, significant legislative reforms have been adopted to restore market confidence and strengthen credibility in audit services. Accordingly, to improve the informative value of the auditor reports, the 701 international auditing standard was implemented. Since December 2016, certain criteria have been established to communicate key audit matters to corporate governance stakeholders (management) and to disclose them in the auditor’s report. In Iran, this standard was adopted in 2021, and the revisions became effective for auditing financial statements for periods ending on or after March 21, 2022. This paper aims to identify the key audit matters disclosed in the independent auditor's reports during the inaugural year of the implementation of the 701 audit standard. Furthermore, it seeks to analyze the factors influencing the quantity of key audit matters disclosed in the auditor's reports for the fiscal year concluding on March 20, 2023.

Data are collected from the independent auditor's report of 589 firms listed on the Tehran Stock Exchange and over the counter. The titles and count of key audit matters were categorized by industry, followed by an examination of the relationship between the number of key audit matters disclosed in audit reports and factors such as "size of audit institution," "type of auditor's opinion," and "complexity of the company under scrutiny" using Poisson regression. This investigation was conducted across two levels i.e., all industries and groups of industries. Financial performance, financial leverage, size, and the growth of the company's operating income were included as control variables.

The results related to the first part of the study indicate that in the first year of implementation of this standard, 166 key audit matters were disclosed in the audit reports of 106 companies. Among them, "related party transactions" and "recognition of revenue" have the most frequency. Around 11 percent of the audit reports for companies featured at least one key audit matter, while approximately 80 percent of audit reports for insurance companies and banks included key audit matters. In the second part, the relationship between "the number of key audit matters" disclosed in the audit reports with "the size of the audit institution", "the type of auditor's opinion” and “complexity of the company under consideration" was investigated. The findings indicated that at both the overall industry level and within specific industry groups, there was no significant association between the number of key audit matters and any of the examined variables. However, in the insurance industry, banks, and intermediary financial institutions, a positive correlation was observed between the number of key audit matters disclosed in the audit report and the complexity of the company.

"Transactions with related parties" and "recognition of revenue" are the most important matters reflected in the audit reports of the fiscal year ending March 2023. The size of the audit institution, the type of audit opinion, and the complexity of the company under consideration have no impact on the number of key audit matters included in the audit reports. However, in the insurance industry group, banks, and intermediary financial institutions, the number of key audit matters with the complexity of the company under consideration is directly related. The results of this study can be used by independent auditors to identify the reaction of colleagues to the disclosure of key audit matters. Also, Financial analysts can calibrate their level of reliance and confidence in audit reports by developing a basic comprehension of the implementation of standard 701.

Today, improving the quality of service and performance of public sector organizations is one of the most important issues for governments. In public hospitals, the need for auditing to improve performance is increasing as the activities increase. The present study is categorized as an applied research in terms of purpose, and descriptive-survey in terms of the method. The population of the study includes all independent and internal auditors in public hospitals in Mashhad having at least ten years of experience, and all members of the population were studied through census method by questionnaire and 72 completed questionnaires were used for data analysis. Structural equation modeling using Smart PLS software was also used to analyze the data. Based on the findings, determining the scope of activities with a coefficient of 0.522, quality of systems evaluation and internal controls with a coefficient of 0.751, and audit planning with a coefficient of 0.618 all have a significant effect on improving the financial performance of hospitals. The results show that what matters most is the quality of the systems and internal controls being evaluated, followed by the type of audit process planning and scope of activities.

The present study investigated the impact of the position of audit institutions on the accounting information quality. In a way, this research tried to evaluate these variables from the aspect of relationship structure and network.

In this research, the network analysis method was used in order to examine the pattern of the relationship structure of audit institutions and their place and position in this structure, as well as multivariate regression was used to test the hypotheses. The statistical population of this research is all the companies in the capital market of Iran and all the audit institutes that audited them during the years 2012-2022. The statistical sample includes 135 audit institutes (stage 1) and 124 companies (stage 2).

The findings of the research showed that in the communication network of the institutions, some of them are in a better position and have more access and influence. A better location can lead to easier and faster access to information and resources. Also, the results of the hypothesis test indicate that there is no significant relationship between the closeness centrality and the accounting information quality; however, there is a significant negative relationship between the degree centrality and the accounting information quality, and there is a significant positive relationship between the betweenness centrality and the eigenvector and the accounting information quality.

The results of this research indicate the existence of an unequal structure in the network of audit institutions and the influence of the position and position of audit institutions in this structure on the accounting information quality of companies.

Contribution: 

The study highlight the role and importance of relationship structure and can be an important factor in the decision-making process of all stakeholders in the market.

Internal controls and their optimization have always been one of the most important issues in organizations and companies. For this purpose, this mixed research (qualitative-quantitative) was conducted with the aim of designing a model to improve the quality of internal controls of companies admitted to the Iranian Stock Exchange. This research was carried out using a mixed method (qualitative-quantitative) which extracted 29 model variables in the qualitative part and using interviews with 18 experts and determined the relationship between the variables to achieve the model in the quantitative part by relying on the method Interpretive Structural Modeling (ISM) was performed. The qualitative and quantitative data analysis of the research resulted in an eight-level model, the most influential variable of this model is the systemic approach to internal controls at the eighth level, and the variables of shareholder satisfaction and the quality of risk detection and assessment were the most influential variables of this model, and the other variables are interface variables. . The results showed that paying serious attention to the systemic approach in the internal control system of companies can lead to a significant improvement in the internal controls of companies admitted to the stock exchange, and subsequently improve the performance of companies admitted to the stock exchange to a significant extent.