فراترکیب

The purpose of this research is to propose a model for successful information technology audit in Iran's banking industry. For this purpose, the combination of Meta-synthesis method and fuzzy Delphi technique has been used. In the first phase of the research, in order to extract the variables of successful information technology audit from the literature related to the research, Meta-synthesis method was used. In this regard, researches from reliable sources from 1994 to 2024 were reviewed, 203 sources were extracted and 28 research titles were used. In the second phase, using the fuzzy Delphi technique and the questionnaire tool, the calculated variables for a successful information technology audit were presented with a survey of screening experts and then the final model. The statistical population of this research includes the Central Bank, the field of IT and IT auditing of different Iranian banks and IT auditors. The result of the research showed that the successful audit model has four main dimensions: factors related to the auditor, factors related to frameworks, requirements and regulations, factors related to the regulator and supervisor, and factors related to the environment and the employer.

Considering that work is an important part of people's lives, therefore, identifying factors affecting well-being in different jobs is very important to promote well-being in the workplace. Therefore, the purpose of conducting this research is to first identify the dimensions and components of well-being in general and then to determine the level of importance of these factors from the point of view of accountants. In the current research, by using the meta-combination method, the findings of previous researchers have been analyzed and the effective dimensions on well-being have been extracted. Then coding was done using MAXQDA and the factors affecting well-being were categorized in 5 core categories and 50 coders. In the next step, according to the main goal of the article, the importance of each of the obtained dimensions and components has been determined with the help of 12 experts in the field of accounting and using the fuzzy screening method. The results of this survey showed that out of the fifty components extracted in the metacombination stage, 26 components are very important from the point of view of accountants. Also, the priority of the dimensions of well-being, according to the opinion of experts, in order of importance, includes the five main psychological, financial-economic, physical, occupational and socio-cultural dimensions. Therefore, in order to strengthen the well-being of accountants, it is recommended to employers and professional supervisory bodies to help improve the well-being of accountants by creating a suitable environment and taking into account the importance of the desired dimensions.

In recent years, the rapid advancement of technology has significantly reduced information distortions and eased restrictions on accessing information. Accounting is one of the fields most influenced by these changes. Emerging technologies, such as artificial intelligence, blockchain, and cloud computing, have improved data quality and increased the speed of access to information. Therefore, identifying these technologies and evaluating their efficiency has become essential for survival in the current information age. This research aims to identify the effective dimensions of these new technologies on the accounting profession to enhance its capabilities and increase efficiency in real-time decision-making.

This research is qualitative, applied in its objectives, descriptive in methodology, and employs a survey approach. By adopting a systematic approach and considering the study's exploratory nature, this research aims to identify and analyze the significant effects of new technologies on the accounting profession. It also highlights the necessity of systematically and methodically analyzing the effective dimensions of these technologies and integrating the findings of previous studies that have addressed this subject. The qualitative meta-synthesis method of Sandelowski and Barroso, consisting of seven stages, was utilized to achieve this objective. The sample included 40 articles selected from the research period spanning March 2019 to October 2020. After extracting the effective dimensions of these new technologies using the meta-synthesis method, the impact coefficient of each dimension was determined through the Shannon Entropy method based on a content analysis approach. Finally, the categorized components were ranked using the SWARA method.

The findings of this study indicate that the effective dimensions of new technologies on the accounting profession are categorized into 64 components across 12 categories. After processing the data using the meta-synthesis analysis and Shannon Entropy, it was determined that factors such as increased accuracy, improved comprehensiveness and precision of reporting, reduction of redundancy, and accurate data analysis are of greater importance among the identified components. Conversely, environmental impacts, including air pollution, reduced energy consumption, and decreased greenhouse gas emissions, are of the least importance. Based on the SWARA method, time and cost management ranked highest among the categories.

According to the research findings, emerging technologies have significantly increased the efficiency and improved the quality of accounting processes. These technologies have transformed accountants from data entry operators into analysts and, by simplifying tasks, have led to greater employee productivity. Furthermore, by providing immutable, secure, and reliable data, they help reduce fraud and manipulation while improving the quality of financial reporting. This, in turn, enhances management’s perspective and supports more informed decision-making. This research offers a fresh perspective enabling accountants and organizational managers to take more strategic and informed steps toward the development and sustainability of their organizations.

The purpose of this research is to identify the most important reasons for the silence of the auditors of the Supreme Audit Court based on 9 cases of the theories supporting the silence.

In order to extract the causes of silence, the qualitative method of Meta synthesis and the focus group technique were used. The topic of silent selection was taken into consideration from 2001 onwards, so the researches of the last 23 years were examined in the Meta synthesis method.

The results of the Meta synthesis method led to the identification of 44 cases of the causes of silence, after they were brought up in the focus group meetings (consisting of 12 auditors from the Audit Bureau and with audit expertise, and the number of the most important causes) Due to their relationship with the work space of the Supreme Audit Court and also based on the theories of glass ceiling, choice, cognitive load, social cognition, deprivation, games, spiral of silence, social exchange and resource protection, 13 final cases were selected.

The results of the focus group showed that the dominant theory and the main interpretable basis of the reasons for silence in the Supreme Audit Court is the theory of social exchange, games and resource protection. On the other hand, the theory that has the smallest practical area among the nine theories to justify the causes of silence is the glass ceiling theory.

Contribution: 

This article shows that the causes of silence in the governmental regulatory body are different from the causes of silence of auditors in the private sector. In addition, it explains the theories that justify the occurrence of silence.

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 importance of predicting financial helplessness has always been increasing for the ownership of companies, global economies are also aware of the risks caused by the obligations and debts of companies, especially after the collapse of large organizations such as WorldCom and Enron. have become sensitive On the other hand, the unfavorable financial situation of companies also causes losses for different sections of the society, especially investors, including shareholders and creditors, who are not only investors, but also senior managers, accountants, and auditors are interested in the financial status of companies scientifically. to predict Therefore, in the present research, the identification and ranking of the predicting variables of financial helplessness of the companies admitted to the Tehran Stock Exchange was done using the fuzzy approach. The statistical population of this research is academic experts and capital market activists. The results of the research showed that the most important variables predicting the financial distress of companies listed in the Tehran Stock Exchange are: current ratio; instantaneous ratio; debt ratio; cash to assets; working capital to total assets; net sales to total assets; P/E ratio; cash to current liabilities; cash to total assets; current assets to total assets; market value of shares to book value of shares; net profit to total assets; operating profit to total assets; net profit to equity; net profit to net sales; company value; the life of the company; size of the company.

Stability affects the planning process and making optimal decisions by managers; Uncertainty and instability have been introduced in financial and economic literature as one of the most important factors affecting the amount and level of investment in countries. The impact of uncertainty on the reduction of income and profitability of companies and, as a result, the lack of attractiveness of the Country's financial market for foreign investors, has attracted the attention of experts and researchers. This research aims to systematically review uncertainty research to determine the future trends of this research field. For this purpose, a systematic literature review with a Meta-synthesis approach is used. After deciding on the search protocol and article selection indicators, 68 articles were selected. The evaluation of the selected articles led to the identification of 47 Factors and the measurement indicators related to each Factor. Uncertainty Factors were classified into company, industry, macroeconomy, and international economy. Examining the research carried out in the company aspect shows the interest of the researchers in investigating the uncertainties related to the upstream and downstream chain; In fact, managers and shareholders of companies are insecure about the supply of raw materials for production and sale of manufactured products. In the following, trend-setting articles and highly cited authors were mentioned in each period. The authors believe that the future research process in the field of uncertainty will focus on combined research in both global and corporate dimensions, and researchers will investigate the impact of uncertainty on international companies; This line of research has been started for several years with the tariff war between the United States of America and China and has been intensified by changes in tax rates by governments, so it seems that the research process in the field of tax arbitrage will increase; Also, due to the increasing trend of joint research in the field of uncertainty and cryptocurrencies, this research path is expected to become one of the main paths of uncertainty studies.

In recent years, numerous changes and developments have impacted the auditing profession and are expected to continue influencing it in the future. Advances in information technology and the impact of their tools on audits, new needs of audit users, new reporting and governance models, domestic and global economic and political events, etc., are examples of these changes. Evidence shows that the necessary changes in auditing are not keeping pace with the speed of these developments, resulting in delayed and mostly passive responses. To sustain the profession, improve service delivery, and enhance audit quality, it is crucial to respond to upcoming changes proactively and be prepared for the future by identifying and reacting to emerging trends. Otherwise, the auditing profession risks losing its status as a valuable service. Identifying the drivers of change is the first step in addressing these changes, allowing us to prepare for future events. Therefore, the purpose of this research is to systematically review the literature, classify the results, and interpret the findings to identify the future drivers of auditing.

This research is both practical and qualitative, conducted using a meta-synthesis approach. The process involved setting research questions, systematically reviewing the literature, screening the identified studies, extracting information from the articles, and analyzing and synthesizing the qualitative findings. After quality control, an interpretation of the findings was presented. By employing a meta-synthesis approach, the research provides comprehensive and interpretive results, offering a clear picture of the future of auditing.

After reviewing the content of 41 studies, 62 drivers affecting the future of auditing were identified and categorized based on their impact on the near and distant environments. Of these, 28 drivers were classified according to the P.E.S.T.L.E. framework (Political, Economic, Social, Technological, Legal, and Environmental). Additionally, 34 drivers related to the near environment were organized into eight general categories: human resources, academic and professional education, audit procedures and approaches, professional structure, stakeholders, work standards, reporting frameworks and corporate governance, and customers and the business environment.

Based on the findings of the conducted studies, stakeholder needs to give meaning to the audit. Currently, stakeholders expect the audit to provide more insight into a changing environment. Additionally, they anticipate an expanded audit scope and the use of more innovative tools. To meet these needs, auditors are expected to proactively address changes, enhance the quality of auditing by acquiring and applying necessary skills, and ensure that the educational system includes more up-to-date topics. Policymakers should also ensure the continuous adaptation of standards to align with ongoing changes in this complex environment.

The application of IFRS around the world has been the focus of many researches. In the meantime, a line of thought examines the way of financial reporting and the effects of the capital market related to the change of the accounting approach. Considering that these studies report diverse findings, the current research forms a meta-synthesis of IFRS adoption cases between 2007 and 2023 (September) to measure and describe its effects on capital market variables. The findings of the study, which resulted from the review of 109 published articles, show that there are 6 main dimensions including corporate governance, transparency, market participants' decision-making, financial reporting quality, international integration of markets, and the stock market, 18 subcategories, 81 concepts and 163 codes related with the IFRS adoption in the capital market. The derived framework provides a comprehensive theoretical basis and clear evidence to inform policy evaluations and investigations related to financial reporting and the effects of IFRS adoption in the capital market context. Hence, the results emphasize the effects of IFRS adoption in financial and accounting systems and provide data to reflect its consequences in the capital market

Nowdays, climate change has become one of the emerging risks in the world of business, so the aim of this research is to comprehensively study the implications of climate risks in accounting.

This research is practical in terms of purpose and it is a qualitative research in terms of the nature of data analysis with a meta-synthesis approach. For this purpose, by referring to english and persian studies published in reliable databases, in all geographical areas and during the years 2010 to january 2024), 47 articles were identified with the prisma method, also shannon's entropy was used to rank the concepts.

In the current research, a comprehensive framework is presented using the seven-stage model of Sandelowski and Barroso, this framework includes 2 sub-categories, 15 concepts and 81 codes around the main category of accunting consequences of climate risks. The results also show low allocation of cash for investment, impairment of tangible fixed assets, increasing audit risk and the frequency of assessment of asset impairment, reducing company revenues and bank borrowing, increasing tax avoidance and conservatism in accounting are among the most important consequences of climate change in accounting.

The results of this research indicate the need to pay attention to climate risks as one of the emerging components in accounting policies, especially the formulation of accounting standards.

Contribution: 

The present research provides evidence of different consequences of climate risks in accounting. This issue can draw the attention of accounting standard setters to the requirement to disclose information related to climate risks in the annual reporting of companies, and in this way the transparency of financial reporting in the field of climate will increase

The purpose of this study is to identify the most important joint indicators in order to evaluate the performance of executive bodies in public sector. To carry out this research, the meta-synthesis qualitative method was used to extract the most important indicators from prior studies. To extract researches in the meta-synthesis method, studies from 2003 to 2022 (last 20 years), and to screen researches, the critical appraisal skills program, and to extract the performance assessment indicators of governmental organizations, the seven-step technique of Barroso and Sandlowski (2007) were used. The results of the meta-synthesis method led to identifying 10 groups of indicators, which are as follow: 1.Ethical organizational culture: containing 5 indicators; 2.Effective information and communication system: containing 4 indicators; 3.Risk and performance evaluation system: containing 5 indicators; 4.Transparent, efficient and effective laws and regulations: containing 3 indicators; 5.Provision, allocation and appropriate use of resources: containing 5 indicators; 6.Human resources efficiency: containing 6 indicators; 7.Rule of law: containing 1 indicator; 8.Appropriate planning: containing 4 indicators; 9.Effective and efficient guidance: containing 5 indicators; 10.Concrete results, realized goals and significant works: containing 5 indicators. These indicators can be used in the joint evaluation of all executive bodies of any type of activity.

With the development of environmental reporting, the concern about the greenwashing behavior of companies has increased, so the aim of the current research is presenting a pattern of greenwashing phenomenon in corporate reporting. This research is practical in terms of purpose and  it is a meta-synthesis research in terms of the nature of data analysis. For this purpose, by referring to english and persian studies published in reliable databases, in all geographical areas and during the years 1381 to November 1402 (2002 to November 2023), 53 articles were identified with the prisma method, also Shannon's entropy was used to rank the concepts. The validation of the output of the meta-synthesis method has been done using 11 experts who were selected using the snowball sampling method. In the current research, greenwashing pattern is presented using the seven-stage method of Sandelowski and Barroso, this pattern includes 5 main categories (including causal factors, contextual factors, interventing factors, prevention strategies and consequences of greenwashing), 22 concepts and 124 codes. The results also show that in each of the main categories, the motivation to gain legitimacy, the lack of related laws, the existence of institutional shareholders, environmental scandal and promotion of legal mechanisms are the most important. The presented pattern of the current research can be useful for managers and researchers interested in the field of environmental reporting, in order to gain a comprehensive understanding of the concept of greenwashing, to evaluate the importance and weight of each of the components in the greenwashing.

The main goal of the current research is to identify the main players of the public sector in terms of the cost price, focusing on the Supreme Audit Court and functions of the cost price for each actor, and finally to provide a model to monitor the cost price in the public sector. On the one hand, this issue will create more transparency and provide a suitable platform for accountability for all public sector institutions, and on the other hand, due to the explanation and separation of the roles of each actor, it will lead to financial discipline. Data collection and analysis were done in two qualitative parts: Focus Group and Meta-Synthesis. The results of the focus group showed that the key players in the field of cost are: the executive branch, the State Court of Audit and the beneficiaries. In order to identify the cost functions for each of the aforementioned characters, a meta-composite qualitative method was used. The results of this method showed; (1) There are five main functions for the Court of Accounts regarding the cost price, which are: performance audit, ensuring the fairness of the cost price, how to fulfill the responsibility of accountability, evaluating the performance of costing systems and consulting services, (2) seven The main functions for the executive bodies can be considered as: reporting mechanisms, correct pricing of services and products, improving the performance of the device, costing systems, achieving the goals and tasks intended by the legislator, developing feasible plans and determining tariffs. and taxes and (3) there are six main functions for stakeholders regarding cost, which are: amendment of laws and regulations, pricing of products and services, budgeting, imposition of tariffs and taxes, performance evaluation and protection of industries. Finally, and based on the summation of the experts' opinions, the final model was designed in two related parts called the persons pyramid and the total price pyramid.

The purpose of this research is to identify the most important factors that strengthen the silence of the auditors of the Supreme Audit Court of Iran. In order to conduct this research, a meta-synthesis method and a focus group technique were used. In order to review the researches from the studies of the last 22 years (2001-2023) and in order to screen the researches, the critical evaluation algorithm method was used, and the seven-step technique of Sandlovski and Baros (2007) was used for the extraction of factors that enhance silence. Based on the obtained results, 48 factors that enhance silence selection were identified. These factors were investigated based on the opinion of the focus group in a cube-shaped model of the three dimensions of the organizational level of the occurrence of silence (executive and leadership), the personality origin of the occurrence of silence (individual, managerial and structural/environmental) and the type of silence (submissive, defensive and altruistic) were classified. The results showed that the executive body of the Court of Accounts is more silent than its governing body. Most of the causes of silence are related to structural/environmental factors rather than personality or management factors. Another important issue is that none of the reasons for choosing to remain silent is due to altruistic reasons. In other words, the majority of identified causes are rooted in fear and self-protection rather than other protection.

The purpose of this study was to provide amodel for auditors' professional judgment by emphasizing their personality traits with a hybrid approach.The present study is fundamental in nature,which has been done using a hyper-combined qualitative method.A meta-combination is a qualitative study that examines information and findings extracted from other qualitative studies related to asimilar topic.As a result, the sample for metacomposition consists ofselected qualitative studies based ontheir relationship with the research question.The results of the present study show the extraction of 110 open source code, 41 subcategories and 6 main categories.By categorizing the concepts and classifying them, the categories and subcategories of personality traits affecting the professional judgment of auditors were identified. Thus, the category of commitment and adherence to principles includes subcategories: honesty, integrity and adherence toethical principles,accountability including subcategories: accountability, explanation of responsibilities and gaining trust, Machiavellianism including subcategories: power-seeking, pragmatism, attention to means To achieve the goal, personal control over affairs, reliance on objective facts, reliance on rules and regulations and distrust of others, the category of internal factors including subcategories: self-confidence, focuson detail, individual and social personality, creativity,perception of people Towards the auditor's emotionalreactions, subjectivism,focus onprofessional competencies and accuracy in performing the audit work,experience categoryand simplificationof complexitiesincluding subcategories: simplification of complexities, relevant andunrelated information,exceptions, expertise,reliance on audit history,High power of information processing,creating reliablesolutions,crisis management,reliable decision making, interpreting information andrecognizing effective criteria and independence category includingsubcategoriesselectivity and compatibility,auditor neutrality,nonbias, protectionof shareholders'interests and lack of grouployaltyAs categories andsubcategories Categoriesof personality traits influencing the professional judgment ofauditors were identified.

The main purpose of this study is to design and present a model for the development of auditors' ethical behavior by the meta-combination method. The present study in terms of nature of data and analysis style and based on the method of data collection, documents and analytical-descriptive and research data are collected and analyzed using meta-combined method. The statistical population studied in this study: 25 experts in the field of accounting, In the meta-composition section of the statistical community, all researches (books, articles, dissertations) published in domestic and foreign databases were surveyed based on defined keywords in order to obtain a sample that causes theoretical saturation. To search for published research, keywords were reviewed in the period 1980-2019. According to the research findings, the development of their moral behavior includes the components of satisfaction, honesty, support of public interest, competence, religious beliefs, virtue and education and cultural dimensions including masculinity versus feminism, avoiding uncertainty, collectivism in Against individualism, the power gap, the long-term view versus the short-term, professionalism versus legal control, monotony versus flexibility, conservatism versus optimism, secrecy versus transparency.

The purpose of this study is to design, compile and approve (in the Council of Supervisory Organizations) a model for measuring Soundness and corruption for the executive Organizations of the Islamic Republic of Iran. In order to perform this research, the Meta Synthesis qualitative method and the Focus group method were used twice. Studies of the last 20 years (2002-2021) were used to extract the researches. Twelve elites participated in the Focus group meetings, composed of members of the Council of Supervisory Organizations, as well as some elites of the supervisory and executive organizations, with the organizational position of director general up to the level of minister. In the focus of the first group (during three sessions) by observing scientific protocols, we came to the conclusion that (1) the measurement model should pay attention to both soundness and corruption, (2) the main components of the model should include six components of infrastructure, operational activities, management, results, consequences and effects, perception of corruption and experience of corruption, (3) the components of the model should pay attention to the value characteristics of transparency, accountability, honesty and integrity and (4) the citizens, the executive and the supervisory organization should be involved in the process of measuring soundness and corruption. The results of the Meta synthesis method and its refinement in the focus of the second group (during four sessions) resulted in the identification of 48 indicators for measuring soundness and corruption (which were divided into 12 groups and six main components). 

In this research, the critiques of fair value have been studied and an interpretation of these achievements has been provided. Opinions about fair value fall into three categories. A group that strongly supports it. A group that strongly opposes it and a group that for some reason have concerns about it. Understanding the reasons for criticisms of fair value requires a better understanding of the concept of fair value, especially from a theoretical perspective and the evolution of this measurement system. Therefore, in a segment of this research, the historical, political and social contexts that have led to the formation of fair value in different parts of the world have been studied.

The method used is meta-synthesis which is one of the qualitative methods. In this regard, the steps of arranging research questions, systematically reviewing the literature, searching and selecting appropriate texts, extracting information, analyzing and combining qualitative findings, and presenting interpretations on existing interpretations have been performed.

Review, identification, typology, classification and analysis of different areas of research in the field of fair value from a theoretical-critical perspective is presented. The research represents eight areas of special interest, including theories used in measurement systems, reasons for the formation of fair value, its relationship with standardization and its uses, the role of the theoretical framework of financial reporting in development of fair value, advantages of fair value, disadvantages of fair value, effect of Fair value on financial crises, auditing challenges of fair value and the effect of capitalist and communist financial systems on fair value.

In this study, critiques and challenges on fair value from a theoretical and critical perspective over the last two decades were identified. This research can be used as a roadmap for researchers in fair value studies. It shows the areas of interest in this regard and the sections that can be studied in the future.

Professional turnover is a primary concern for the audit profession, as reported by many recent professional reports. Also, based on the received information from Securities & Exchange Organization (SEO) by March 2019, average retention period for auditors who worked in its trusted firms was 574 days which is too low in comparison with global statistics. In this paper, we used multi grounded theory (MGT) to configure a comprehensive model for explaining the influencing factors on professional turnover intention among Iranian auditors. Analysis of the data from the systematic review of related studies which were available on Journal’s online database and interviews with 18 experts who were selected through a combination of purposive and snowball sampling methods led to development a model in four groups; conditions (individual factors, Occupational factors, Intra-organizational link, Characteristics of Audit Institutions, Organizational climate, Occupational / Organizational attitude, Audit fee and Progress in career path), Context (factors in Macro level and at Profession level), Actions/interactions and Consequences.

The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after the meta- synthesis method, 33 particular studies which have a direct relationship with water accounting and management have been chosen. In the quantitative part, in order to assess the validity of the proposed model, using a questionnaire, the statistical population was active accountants in related industries in the field of water. Finally, using Cohen's sampling method, the opinions of 136 experts were received and analyzed using One Sample T-Test., In order to determine the factor loading of the indicators of each component, confirmatory factor analysis was used and the research hypotheses were tested. The results showed that the water management accounting model in Iran using Phenomenology method and balanced scorecard method includes 6 prospective: Finance, customer, internal processes, growth and learning, reputation and sustainability. The components of the model include 20 items: cost, efficiency, sales, expenses, water quality, water quantity, human capital, and so on and managers and in total 52 indicators constitute the water management accounting model.