جستجوی مقالات مرتبط با کلیدواژه "auditing firms" در نشریات گروه "حسابداری"

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.

Organizational culture is the heart of organizational activities and consequently affects the audit environment and ultimately the outcome of the audit process. The purpose of this study is to investigate the impact of organizational culture components in the fight against corruption from the perspective of auditors. This research is field-survey in terms of method; In terms of purpose, it is in the category of descriptive research and in terms of results, it is in the category of applied research. The statistical population of this study includes the auditors of the Iranian Society of Certified Public Accountants, that questionnaire was randomly distributed among them and PLS structural equation modeling software and SPSS were used to analyze the data and test the research hypotheses. The results of testing the hypotheses showed that the components of internal commitment, core values, system stability, motivational practices, behavior control, identity, internal communication, innovation and creativity and education, institutional uniformity, tone from the top, risk culture and normalization of corruption in The fight against corruption is effective in the eyes of auditors. Meanwhile, tone from the top and the pattern of accepting corruption (normalization of corruption) have had a negative effect on the role of the auditor in the fight against corruption and other components have a positive effect.

Quality of work life is an indicator for achieving integration between technological, human and organizational needs in order to maximize the benefits for human factor enrichment. The main goals of a quality of work life plan are to improve working conditions for auditors and increase their effectiveness. The present study aimed to design a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing using a meta-synthesis approach.

In this study, using the meta-synthesis method and careful review of the subject, the findings of qualitative and quantitative research related to the composition and the present model were designed. Accordingly, 148 studies in the field of quality of working life were evaluated. At the end of 86 studies were selected and by analyzing their content, the relevant dimensions and codes were extracted and the importance and priority of each was determined using Shannon entropy technique.

Based on the research approach, 34 concepts and 143 codes were extracted. Based on the results of the research, compensation reform, participatory management, psychological empowerment and strategies for coping with work-family conflict gained the most importance.

In this study, a model for improving the quality of work life of auditors was presented. Given the existing research gap, the designed model, in addition to Promoting the work requirements of auditors, can also improve the productivity and performance of institutions.

This study was designed to provide a model of the impact of organizational culture on the role of the auditor in the fight against corruption. The method of this research (including two spectrums of qualitative-quantitative study) with a sequential exploratory approach. The statistical population of this research includes academic experts in the field of auditing and senior managers of auditing firms. In the first stage, through semi-structured interviews with experts, as well as through the study of research literature, the dimensions and components of organizational culture affecting the auditor's role in combating corruption were identified. For this purpose, using non-probabilistic judgment sampling and snowball sampling, the interviews were continued until theoretical saturation, which was achieved by interviewing 10 theoretical saturation experts. In the second stage, after extracting the indicators related to the components by studying the research literature, by distributing a questionnaire using Delphi sampling method among a sample of 20 professors in the field of auditing as well as senior managers of auditing firms, the validity (necessity) of the indicators using Approved from the Lawshe index. After determining the validity of the indicators, a questionnaire in Likert scale (based on the remaining indicators) was prepared again and redistributed among the statistical population in order to discover the most important indicators. For this purpose, factor analysis method was used. Finally, the model of the impact of organizational culture on the role of the auditor in the fight against corruption was developed in 4 dimensions, 12 components and 31 indicators.

The aim of this study is to investigate the dimensions of good supervision of auditors in the Iranian capital market. This is an applied research and its method is based on Three-Pronged Model with a comparative approach. The statistical population of the study includes experts’ auditors in auditing firms in Iran. Data collection was done through library studies and expert opinion by Delphi method using a questionnaire. SPSS and AMOS software were used for data analysis. After conducting research, the dimensions of the Three-Pronged Model in Iran were developed and compared with sample countries including the United States of America, United Kingdom, Germany, Australia and Malaysia and the results of research in Iran were at a good and more than satisfactory level. This study also shows that the level of auditors 'supervision in Iran and developed countries is more than satisfactory and there is a significant relationship between the dimensions of the three-pronged model of auditors' supervision in Iran and developed countries.

Strategic orientation, in addition to creating tangible results in the relationship between the organization and environmental variables, causes the formation of mentalities in the minds of people about the quality of the organization's relationship with environmental variables. The purpose of this study is to investigate the effect of strategic orientation variable on the expectation of customer relationship continuity with respect to the mediating role of customer relationship quality. The statistical population of the study includes managers and auditors of auditing firms of organizations listed in the Tehran Stock Exchange and Securities Organization and members of the research sample were selected through random sampling. To test the research hypotheses, data were collected from a sample of two hundred and two people using a standard questionnaire. The collected data were analyzed using SPSS software and PLS SMART software. Findings show a positive effect of strategic orientation on the quality of customer relationship and expectation of continued customer relationship. The research findings also indicate the mediating role of customer relationship quality in the relationship between strategic orientation and customer relationship expectation.

Professional literature shows the increasing digitalization of processes in business units. Therefore, the purpose of this study is to investigate the impact of digitalization on independent auditors and auditing firms in Iran. In this study, open, axial and selective three-step coding method was used to classify the information and also the qualitative approach of Grounded analysis was used to review the results and findings. The statistical population of the present study is all audit firms that are members of the Iranian Society of Certified Public Accountants. The selection of experts for interviews was done by purposeful sampling and sampling continued until the interview findings reached theoretical saturation. In this regard, 20 unstructured interviews in 13 auditing firms A member of the Iranian Society of Certified Public Accountants. The results show that digitalization improves the role and effectiveness of the auditor as a governance mechanism, improving processes and procedures, improving the quality of accounting information, improving stakeholder decision-making, improving employment methods and policies, and changing Standards and legal requirements are relevant to digital developments. Digitization also improves information security by eliminating paper archives, improving access and facilitating information transfer, and reducing information security by facilitating network disclosures and abuses. Therefore Necessitates the creation of security platforms.