جستجوی مقالات مرتبط با کلیدواژه « auditing » در نشریات گروه « حسابداری »

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 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 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.

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.

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 metaverse is a hypothetical future iteration of the Internet that supports long-term, decentralized online 3D virtualization environments, the links between the financial, virtual, and physical worlds are ever more interconnected. It is a network of always-on virtual environments where many people can interact with each other and digital objects while acting out virtual representations or avatars of themselves. The purpose of this research is to investigate the impact of Metaverse on the future of accounting and auditing based on accountants' point of view. The statistical population in this research is all accountants and official auditors working in the city of Mashhad, which is an unlimited society (whose number is 1200 according to the report of the Iranian Association of Official Accountants). According to Morgan's table, the statistical sample is estimated to be 291 people (approximately 300 people) who were sampled as available. SPSS and LISREL software were used for data analysis. The results of the research showed: the nature, position, examples and attributes of metaverse have an impact on the future of accounting and auditing. Therefore, the main hypothesis that Metaverse affects the future of accounting and auditing is confirmed.

A review of the evolution of audit history and its development stages shows that society initially demanded audit and assurance services and was offered according to the increasing expansion of these demands. In other words, audit and assurance services were already widely accepted before the launch. On the other hand, based on Limperg's dynamic theory, auditing is rooted in the environment. Due to environmental changes, the needs of society and audiences also change, and these changes cause changes and transformations in auditing; it has also had to evolve. In such a way, today, we see various services from auditors in different fields of assurance and complementary services at the international level. This is even though this cycle has never evolved in Iran, and the use of auditing services has been demanded in a limited and mandatory manner. So, a major part of the audit and assurance services that are in demand is limited around the statement of opinion regarding the desirability of financial statements, which is mainly due to legal requirements. The importance of this challenge can be reflected in the consequences of this lack of development, which has plagued the auditing profession and assurance services and caused the profession to lag behind. Among these negative consequences, we can mention the prevalence of selective opinion and sale of signatures, increasing the risk of audit institutions, the prevalence of negative competition, reducing costs, Reducing the financial independence of auditors, reducing the quality of audit services, and similar cases. Therefore, according to the understanding of the importance and necessity of the present research and considering the backwardness of this profession in Iran compared to its international counterparts, the present study seeks to identify and rank the factors affecting this backwardness. The current research method is quantitative and qualitative (mixed research approach). The data collection of the current research was done in two stages, and their analysis was done in four stages. In the first stage, data was extracted through interviews with professional experts, and after coding using the grounded theory method, three main dimensions, eight sub-dimensions and 41 factors affecting the lack of development of the audit and assurance services market were identified, which were the basis for preparing the questionnaire. The present study was the experts working in the profession are the partners and technical managers of auditing institutions who have more than 10 years of professional experience in auditing and assurance services and are experts due to their executive records, experiences and significant roles in this field. These people were selected using a non-random and purposeful sampling method. Finally, 12 respondents, including seven people who participated in the interview and five who were outside the interviewed group for the final review and approval of the extracted model, formed the target population of the present study. This process was done through in-depth semi-structured interviews until it reached theoretical saturation. In the second stage, the prepared questionnaire was distributed among 70 partners and technical managers of auditing institutions. The answers collected in the second stage were also analyzed in two stages. In other words, in the second and third stages, the data obtained from the questionnaire were analyzed using SPSS-26 and AMOS-26 software, and in the fourth stage, the obtained results were ranked using the TOPSIS technique. The findings of the present research show that seven factors can play an effective role in developing the market of auditing, reassuring and complementary services. These seven factors, ranked based on the TOPSIS technique, are assessment standards, the need to develop diverse skills of audit and assurance services, development in the field of international trade, and the creation and development of demand for the use of audit services and services. Supplement the role of regulatory laws on the transparency of audit reports, the competitiveness of the economy and the possibility of assessing economic risks by audit institutions. These results are highly valid due to the confirmation of the experts who were interviewed in the first step. Meanwhile, the Cronbach's Alpha of the current research questionnaire is greater than 0.7 and equal to 0.728, and this indicates the power of generalization, high precision and accuracy of the results, which increases the level of reliability of the research. The interview and data collection process are related to 2021. According to the results obtained in this research and identifying the seven factors, we can expect clear horizons for Iran's audit profession and assurance services. Considering the identification of factors limiting the development of auditing and assurance services, it is expected that in the second step, the country’s public accountant’s community will implement it to overcome the current situation by focusing on the identified factors. This can turn challenges into opportunities for the country's official accountant community members. Among these favorable changes can be market development, diversification of services, helping to specialize in the professional services market, increasing the income of audit institutions, reducing negative competition and the phenomenon of price cutting, reducing selective comments, the phenomenon of selling signatures and the level of risk of audit institutions. The results of this research can guide the auditing profession to its true position in line with international peers. On the other hand, considering that the majority of countries in the world have not made efforts to develop the auditing profession and assurance services, and this development depends on the environmental conditions and the creation of demand, this research can be a model for the limited countries that have failed in the field of auditing to grow in line with their peers and somehow fell behind in the field of the professional services market. Because of the profession's development due to environmental changes, not enough research has been done in this field. In addition, this research can provide a basis for examining and assessing the market's needs for new auditing services and other complementary services.

The digitization of the economy presents challenges and opportunities for the auditing profession and requires auditors to adapt. This study examines changes in auditing profession expected by Iranian experts until the next 15 years. It addresses the perception of auditing, the auditor–client relationship, regulations, structural and procedural changes, and the profile of the auditing profession. 27 projections in the form of five sections were extracted through the background study. Using the purposive sampling method, 26 audit experts were selected as a statistical sample in 2023. In order to screen the auditing changes fuzzy delphi method were used. Then the changes screened were ranked through the priority assessment questionnaire and the Mabak technique. Experts believe the annual auditing will evolve toward a continuous and full approach. However, audit risks will not disappear. Similar to other areas, a regulatory gap between the new digital business reality and auditing standards will exist. automation will relieve auditors from routine tasks in favor of more complex tasks and massive job losses will occur. Audit addressees will trust automated auditing procedures more than manual ones. They expect a forward-looking approach from auditing. Auditing report will become less informative for audit addressees in cases like intangible assets and risk management report. Experts believe that while the current models of audit fees will not be appropriate in the future, the tension between the client and the auditor will not increase. Experts believe that new technologies will not replace the auditor but rather will provide support.

The current research seeks to identify and analyze key drivers affecting the future of auditing in Iran, focusing on blockchain technology. The current research has an applied nature in terms of orientation and its methodology is multi-method. The theoretical population of the research were the senior experts of the auditing organization, the Supreme Audit Court and the country's capital market in the field of auditing and digital financial technologies. The sampling method was done in a judgmental way according to the expertise of experts. The sample size in this study was equal to 15 people. The drivers of the research were obtained through literature review and interviews with experts. Then, for screening and prioritizing the research drivers, two questionnaires of expertise and prioritization were used, respectively. Among the drivers, 11 drivers had a defuzzy number higher than 0.6 and were selected for the final ranking. The degree of priority of the remaining drivers was evaluated by the Cocoso method. According to the indicators of Cocoso technique, the drivers of blockchain development in industries and other fields and the level of blockchain adoption by organization and audit institutions had the highest degree of priority. Teaching financial digital technologies such as blockchain to managers, auditors and financial users, integrating the policies of regulator bodies in the field of supervision and standardization and aligning global standards with blockchain technology requirements were among the most important practical proposals of the research.

The purpose of the present study is to review the impact of auditors’ reputation, fee,and professional skepticism on Audit quality in earnings management from the view of auditors inthe Iranian Association of Certified Accountants. In this research, the quantitative-survey method and questionnaire tool was used fordata collection. From among 230 audit institutes that were members of the Iranian Association ofCertified Accountants in 2021, 114 institutes were chosen to email the questionnaires and finally96 filled out questionnaires were received. For the assessment of the internal consistency of thequestionnaire, Cronbach’s alpha coefficient was used which showed an acceptable reliability level(0.7). The obtained data out of research were analyzed by SPSS (Version 28). The results show that auditors’ fee and professional skepticism have a significanteffect on audit quality in earnings management; but auditors’ reputation does not have an importanteffect in this regard. This finding shows that auditors, for obtaining better quality in auditingmethods of earnings management, should emphasize more on their audit fee as a criterion for theireffort and professional skepticism. The results of this study can assist independent auditors to enhance their auditquality in recognizing and preventing any sort of intervention in earnings by the clients. Moreover,executive foundations such as audit organizations and stock exchange can help to find out somedeceitful corporations which fabricate fake financial statements by the intervention in theirearnings.

Industry 4.0 technologies have influenced the evolution of audit profession. This paper identifies and analyzes key drivers affecting the future of auditing, focusing on industry 4.0 technologies. This paper is a practical study. In this paper the interview and questionnaire tools were used to collect data. The experts of the paper were 10 people size of the managers in auditing organization, the capital market and university community. Experts specialize in the field of auditing and digital technologies. The sampling method is judgmental considering the expert-oriented nature of the research. The 20 drivers of the paper were extracted by studying the literature and interviewing experts. In order to screen the drivers in the first stage, expert questionnaire and fuzzy delphi method were used. In the next step, the drivers screened in the first stage were ranked through the priority questionnaire and the Maros decision-making method. Among the 20 drivers, 9 drivers had a defuzzy number higher than 0.7. The drivers of the willingness to change in audit managers, rating criteria of audit firms, changing audit standards to apply processes based on Industry 4.0 thechnologies, the nature of training in audit firms and accounting information systems of companies have the highest priority. Focusing on key drivers helps to create an opportunity to shape the future and increase policy flexibility. The analysis of these drivers increases the ability to understand emerging risks and opportunities and helps to better prepare for changes in the future and the widespread use of these technologies in auditing.

Maintaining and strengthening human resources in auditing institutions, nurturing and maintaining partners, managers, supervisors, senior auditors, and auditors, preventing the departure of capable auditors from the profession, and increasing the quality of auditing hold significant significance within auditing firms. Therefore, gaining insight into auditors' viewpoints on implementing talent management strategies and assessing auditors' performance arises as an essential endeavor. In this study, we investigated an extensive range of talent management practices in the Iranian auditing field, encompassing areas such as policy establishment, recruitment, ethics oversight, training, supervision, compensation, work-life balance, and succession planning. Our focus was on assessing auditors' perceptions of talent management's status and auditors' overall performance. The statistical population of this study included partners, managers, supervisors, and auditors of auditing firms. The data collection tool of this study was a questionnaire distributed among 181 participants to gather the required data. T-test and ANOVA statistical tests were used to analyze the achieved results. The outcomes revealed that the conditions related to compensation, formulation of talent management policies, education and development, work-life balance, and succession planning were relatively unfavorable within auditing firms. The situation of ethical management and the performance of auditors in auditing firms were favorable. While the outcomes for other elements like recruitment, supervision, and review were not statistically significant, these mentioned components still held an average above three. The ANOVA test outcomes revealed a noteworthy distinction among the viewpoints of four groups – partners, managers, supervisors, and auditors – within auditing firms concerning talent management techniques and auditors' performance. These discrepancies were apparent across 41 statements related to talent management practices and five statements regarding auditors' performance, with the most notable dissimilarities occurring between partners and auditors. The results of this study indicate that regarding the components of talent management for which there is a specific regulation or standard requirement, the situation of using the components of talent management has been somewhat appropriate. However, in other cases where there is no legal obligation or pressure, the situation of talent management is not very favorable. The results of this study can be used by the Iranian Society of Certified Public Accountants and auditing firms.

Artificial intelligence has many applications that have played a big role in the field of accounting and auditing. Artificial intelligence imitates human behaviors such as reasoning and learning as well as problem solving. In this period, with the use of information technology, the use of information and their processing has caused accountants to face new methods, and this issue has become much more prominent on accounting information systems. By using artificial intelligence in accounting and auditing, it is possible to include all the relationships between the variables that have been found or some that have not been found, and also another new technology that has received a lot of attention in recent years is blockchain. which was initially used for the maintenance and storage of digital currencies, but with the better introduction of this technology and its many applications in the field of accounting and audits and control of financial markets, it has attracted the attention of many active organizations and companies. took

Today, accountants operate in an environment that is constantly changing. In the science of accounting, it has become so that they always emphasize continuous training programs, which improves the training methods. In the American Association of Accountants in the 21st century, they pursued two basic goals, one of which was to discuss the change of accounting education programs with the aim of continuing learning throughout life and the second goal was to require accounting students in the field of digital technology. Applying these goals increases profits, reduces replacement costs, saves time, improves information quality, professional performance, employee satisfaction, increases reliability, accelerates information transfer, increases competitive position, and provides more appropriate and newer services to customers. All these things facilitate the digitization of accounting, financial reporting and auditing.

The purpose of this study is to investigate the significance of market perception of audit quality with actual audit quality. The type of research is descriptive and in applied - developmental research category. The statistical population consists of the financial statements of ninety firms listed in the stock exchange market. The sample size is evaluated by examining the audit reports and financial statements of these companies and examining the course of the annual adjustment which shows the actual quality of audit society members. The results indicate that the 42 mentioned companies did not have annual adjustments. As a result, the financial statements of the 48 company that had annual adjustment have been investigated. In order to collect data, a researcher - made questionnaire was used which its validity and reliability was confirmed by Amiri et al. (1398) and to analyze the research hypotheses, wilcoxon and chi - square non parametric test were used. The results showed that there is no significant difference between perceptions of audit quality and actual audit quality.

Considering the importance and Disruptive role of blockchain in the future of accounting, this study examines the role of blockchain technology in accounting research using content analysis method to examine and identify current trends in accounting articles, and Provide insights into the future of accounting and auditing research and emerging topics.

This study analyzes different dimensions of published research by reviewing 125 articles from 48 top accounting journals indexed in ABS, ABDC and SJR ranking lists in the period 2008 to 2021.

An analysis of published articles indicates the impact and blockchain entry into the areas of auditing, accounting, cryptography, financial reporting, taxation, stock market, smart contracts, and corporate governance. Besides, the importance of the impact of this technology on the future of accounting research and education of accounting students has been emphasized.

The results of this study indicate the infancy of this field of accounting research and the growing trend of publishing accounting articles on the subject of blockchain in recent years, especially in the field of auditing. The results of this study also indicate the provision of appropriate research opportunities in various fields of accounting knowledge with a focus on blockchain.

Contribution:

 The findings of this study can help researchers to understand the applications of blockchain in accounting and auditing and identify important research areas for the development of future research paths.

The present study aims to provide a model for the development of the audit services market in Iran. The development of this market can have fundamenthal consequences for improving the current state of the profession.

The present research is of qualitative type and its analysis process is based on data-theory. The statistical population of the present study includes 12 auditing experts in 2021.

Findings show that 12 subcodes and seven central codes in the field of causal factors; 10 subcodes and six central codes in the field of contextual factors; Eight subcodes and five central codes in the field of deterrents; 17 subcodes and six central codes in the field of solutions and 13 subcodes and seven central codes in the field of consequences; It is effective in developing the market for auditor services.

Based on the research findings, focusing on the economic level and rules and regulations can help develop the market for auditor services. Also, according to the explained model, with government policy, this can be accelerated.

Contribution:

 Considering the lack of comprehensive research in this field in Iran, the results of the research can lead to the development of the professional services market of certified accountants.

Human behavior in organizations is very complex because it is affected by the interaction of many factors such as management measures, competitive environment and new technologies. People have personality differences, and how people behave in groups will be different. The occurrence of knowledge sharing behavior is no exception to this rule and the behavior intent of individuals will change under the influence of various factors. In this study, using grounded theory, causal conditions, main phenomenon, underlying factors and intervening factors around knowledge sharing in the auditing profession were identified. Through interviews with 20 experts in 2022, the underlying theory of "knowledge sharing behavior management in the auditing profession" was extracted from 29 categories. Eight strategic categories were extracted from the interviews: Strengthening commitment and responsibility, creating motivation, creating technology infrastructure, regularity, obligation and supervision, creating the ground for the transfer of foreign knowledge and modelling, paving the way for the sharing and exchange of knowledge between auditing institutions, culture building and promoting organizational climate. Eight consequence categories were also extracted: Achieving public and social interests, institutionalizing and internalizing knowledge sharing behavior, facilitating knowledge sharing, demonstrating and aligning with professional and legal behavior, receiving knowledge, methods and up-to-date tools; Transfer and exchange of knowledge in similar environmental conditions, compliance with cultural norms, sense of belonging to the organization and job satisfaction. The findings of this study can be used by professional associations to develop requirements or provide guidelines to promote knowledge sharing in auditing firms.